Satuan Acara Pengajaran

EAK31101 - Akuntansi Keuangan Lanjutan 1

Pengajar
Taufik Hidayat S.E., Ak., M.M

Minggu 1
Materi

Intercorporate Acquisitions and Investents in Other Entities

o The development of Complex Business Structures
o Business Expansion and Forms of Organizational Structure
o Creating Business Entities
o Business Combinations
o Purchase Accounting for Business Combinations

Media
Referensi

Baker Ch.1
UU PT, Bab VII
PSAK 19, 22,38

Aktivitas

Minggu 2
Materi

Reporting Intercorporate Interest

o Accounting for Investment in Common Stock the Cost Method
o The Equity Method
o The Cost and Equity Methods Compared
o Interest Other than Investments in Common Stock
o Additional Considerations Relating to the Equity Method

Media
Referensi

Baker Ch.2
PSAK 15, 19, 50

Aktivitas

Minggu 3
Materi

The Reporting Entity and Consolidated Financial Statements

o Usefullness of Consolidated Financial Statements
o Subsidiary Financial Statements
o Consolidated Reporting Decision: Concept and Standards
o Overview of the Consolidation Process
o The Consolidation Process Illustrated
o Noncontrolling Interest
o Combined Financial Statements
o Additional Consideration-Different Approach to Consolidation

Media
Referensi

Baker Ch. 3,
PSAK 4
UUPT Bab III dan Bab VII

Aktivitas

Minggu 4
Materi

Consolidation as of the Date

o Consolidation working papers
o Preparation of Consolidated Balance Sheet Immediately
o Following Acquistion of Controlling Interest
o Intercorporate Receivables and Payables
o Additional Considerations

Media
Referensi

Baker Ch.4
PSAK 4, 19
UUPT Bab III dan Bab VII

Aktivitas

Minggu 5
Materi

Consolidation Following Acquisition

o Overview of the Consolidation Process
o Consolidation 100 Percent Ownership

Media
Referensi

Baker Ch.5
PSAK 4
UUPT Bab III dan Bab VII

Aktivitas

Minggu 6
Materi

Consolidation Following Acquisition

o Consolidation ? Controlling Ownership Purchased at Book Value and more
Book Value
o Treatment of Other Comprehensive Income
o Discontinue of Consolidation
o Additional Considerations Relating of the Assignment of Differential
o Consolidation and the Cost Method
o Push-Down Accounting Illustrated

Media
Referensi

Baker Ch.5
PSAK 4
UUPT Bab III dan Bab VII

Aktivitas

Minggu 7
Materi

Intercorporate Transfers: Noncurrent Assets

o Overview of the Consolidation Entity
o Intercompany Transfers of Services
o Assets Transfers Involving Land
o Assets Transfers Involving Depreciable Assets
o Assets Transfers Involving Amortiable Assets
o Incorporate Transfers of Noncurrent Assets-Fully Adjusted Equity Method
and Cost Method

Media
Referensi

Aktivitas

Baker Ch.6
PSAK 4

Minggu 8
Materi

Intercompany Inventory Transactions

o Overviews of Inventory System
o Downstream Sale of Inventory

Media
Referensi

Baker Ch.7
PSAK 4

Aktivitas

Minggu 9
Materi

Intercompany Inventory Transactions

o Upstream Sale of Inventory
o Comparison of Intercompany Inventory Transactions
o Additional Consideration ? LOCOM, Sales and Purchase before Affiliation
o Intercompany Inventory Transactions -Fully Adjusted Equity Method and
Cost Method

Media
Referensi

Baker Ch.7
PSAK 4

Aktivitas

Minggu 10
Materi

Intercompany Indebtedness
o Intercompany Indebtness Overvies
o Bonds Sale Directly to an Affiliate
o Bonds of Affiliate Purchased from a Nonaffiliate
o Intercompany Indebtness-Fully Adjusted Equity Method and Cost Method

Media
Referensi

Aktivitas

Baker Ch.8
PSAK 4

Minggu 11
Materi

Consolidation Ownership Issues

o Subsidiary Preferred Stock Outstanding
o Changes in Parent Company Ownership
o Complex Ownership Structures
o Subsidiary Stock Dividens
o Illustration of Consolidated Net Income Computation in a Complex
Ownership Situation

Media
Referensi

Baker Ch. 9
PSAK 4
UUPT Bab III

Aktivitas

Minggu 12
Materi

Additional Consolidation Reporting Issues

o Consolidated Statement of Cash Flows
o Consolidation Following an Interim Acquisition
o Consolidation Income Tax Issues

Media
Referensi

Baker Ch.10
PSAK 2, 4, 46

Aktivitas

Minggu 13
Materi

Additional Consolidation Reporting Issues

o Consolidated Earning per Share

Media
Referensi

Aktivitas

Baker Ch.10
PSAK 2, 4, 46

Minggu 14
Materi

Media
Referensi
Aktivitas

Etika
o Beberapa masalah etika sehubungan dengan materi bahasan dalam
Penggabungan Usaha dan Laporan Konsolidasi