AC202

AKUNTANSI KEUANGAN LANJUTAN

AC202 AKUNTANSI KEUANGAN LANJUTAN Summary of differences in

consolidation
Wholly Owned Partially Owned
Subsidiary Subsidiary

Investment =
Book Value Chapter 2 Chapter 3 No Differential
CONSOLIDATION OF
SUBSIDIARIES PART 2
Investment >
Book Value Chapter 4 Chapter 5 Differential

No NCI NCI Shareholders

Shareholders

Sub-Topics in Stock Investments

1. Wholly owned subsidiaries (100%) with no

differential (FMV Given = FMV of Net Assets)
2. Less than wholly owned subsidiaries (<100%) with
no differential (FMV Given = FMV of Net Assets) PART 2
3. Wholly owned subsidiaries (100%) acquired at more The Reporting Entity and
than book value (FMV Given > FMV of Net Assets) Consolidation of
4. Less-than-wholly owned subsidiaries (<100%) at more Less-than-Wholly-Owned
than book value (FMV Given > FMV of Net Assets)
Subsidiaries with No Differential

Concepts and Standards Concepts and Standards

Indirect Control
Pandangan tradisional atas kendali:
Direct control/kendali langsung terjadi ketika A E
satu perusahaan memiliki mayoritas saham
0.70
biasa perusahaan alain 0.80
0.90

Indirect control/pyramiding atau kendali tidak

langsung terjadi ketika saham biasa suatu B F G
perusahaan dimiliki oleh satu atau lebih
perusahaan yang berada dalam kendali 0.60
0.40 0.30
bersama.
C H

KELAS ART 1
AC202
AKUNTANSI KEUANGAN LANJUTAN

Concepts and Standards Concepts and Standards

Indirect Control Perbedaan Periode Fiskal
P Perbedaan periode fiskal antara induk dan anak
seharusnya tidak menghilangkan konsolidasi
0.90 0.80
Seringkali periode fiskal anak diubah untuk
0.80
menyesuaikan dengan induk
W X Y Alternatif lain menyesuaikan data laporan
0.30
keuangan anak setiap periode untuk
0.15
0.15
mendapatkan data yang konsisten dengan
periode fiskal induk
Z

Noncontrolling Interest Noncontrolling Interest (NCI)

Pemegang saham perusahaan anak selain induk Apakah kepemilikan nonpengendali
disebut sebagai pemegang saham nonpengendali noncontrolling interest (NCI)?
noncontrolling shareholders Saham biasa yang tidak dimiliki perusahaan induk
Kepemilikan nonpengendali memiliki klaim berdasar NCI sebelumnya disebut sebagai kepemilikan minoritas
saham perusahaan atas laba dan aset bersih anak. Two Issues:
(1) Should 100% of the
NCI Parent
NCI Parent financial statements
<50% be consolidated?
>50%
<50% >50% (2) Where to report
Sub NCI in the financial
Sub statements?

Noncontrolling Interest

Penghitungan laba untuk NI

Dalam kondisi sederhana, laba dihitung berdasar
bagian proporsional laba bersih anak
Penyajian
Terminologi laba bersih konsolidasian/
consolidated net income ditetapkan untuk laba
yang tersedia untuk semua pemegang saham
Saham disajikan dengan alokasi laba antara Consolidated Financial Reports with
kendali dan nonpengendali (CI & NCI) Less-than-Wholly Owned Subsidiary
No Differential

KELAS ART 2
AC202
AKUNTANSI KEUANGAN LANJUTAN

Consolidation of Consolidation of
Less-than-wholly-owned Subs Less than Wholly Owned Subs
Teori entitas laba dan nilai keseluruhan entitas
dilaporkan (dimodifikasi untuk pengakui NCI) Kertas kerja dimodifikasi ketika induk memiliki kurang
dari 100% anak
Laba anak dibagi antara induk (CI) dan pemegang
saham NCI Laba bersih total dibagi antara:
Aset bersih anak dibagi antara induk (CI) dan NCI the noncontrolling interest (NCI shareholders) dan
Jurnal eliminasi dasar dimodifikasi menjadi: the controlling interest (the parent company CI)

Sub Equity Accounts 100%

Income from Sub XXX
NCI in Net Income of Sub XXX
Dividends Declared by Sub 100%
Investment in Sub XXX
NCI in Net Assets of Sub XXX

Peerless Products and Special Foods

80 Percent Ownership at Book Value
Peerles mengakuisisi 80% saham beredar Special Foods dengan
$240,000, jumlah yang sama dengan 80% nilai wajar aset bersih
Special Foods pada 1 Januari 20X1 (nilai yang sama dengan nilai
buku)
Kepemilikan atas Special Foods:
P
80%

at the Date of Acquisition S

20%
NCI

(80% ownership no differential)

80 Percent Ownership at Book Value 80 Percent Ownership at Book Value

Investment Entry 1/1/20X1 Elimination Entry 1/1/20X1
Book Value of Investment Calculations
NCI Peerless Common + Retained
(20%) (80%)
= Stock Earnings
Peerless mencatat 80% akuisisi saham dalam bukunya:
Original book value 60,000 240,000 200,000 100,000

(1) Investment in Special Foods 240,000

Cash 240,000 Basic Elimination Entry
To record purchase of Special Food stock
Common Stock 200,000
Retained Earnings 100,000
Investment in Special Foods 240,000
NCI in NA of Special Foods 60,000

KELAS ART 3
AC202
AKUNTANSI KEUANGAN LANJUTAN

80 Percent Ownership at Book Value 80 Percent Ownership at Book Value

Fair Value and Book Value Elimination Entry 1/1/20X1

Investment in Sub
Hubungan antara nilai Acquisition price 240,000
1/1/X1
wajar diberikan untuk
mengakuisisi Special Goodwill = 0 240,000 Basic elimination entry
Foods, nilai wajar aset $240.000
Identifiable Initial 0
bersih Special Foods,
excess = 0 investment
dan nilai buku aset in Special
80%
bersih Special Foods. Foods
Book value =
240,000

80 Percent Ownership at Book Value

Worksheet at 1/1/20X1

Initial year
(80% ownership no differential)

80 Percent ownership at book value 80 percent ownership at book value

Initial Year of Ownership 31/12/20X1 Entries Book Value Initial Year 31/12/20X1

Asumsikan pada 1 Januari 20X1, sepanjang tahun ini, Peerless

melaporakan laba operasi $140,000, tanpa laba dari investasi di Book Value of Investment Calculations
Special Foods, mengumumkan dividen $60,000. NCI Peerless Common
= + Retained
Special Foods melaporkan laba bersih 20X1 $50,000 dan (20%) (80%) Stock Earnings
mengumumkan dividen $30,000 Original book value 60,000 24,000 200,000 100,000
+ Net income 10,000 40,000 50,000
Parent Company Entries - Dividends (6,000) (24,000) (30,000)
(2) Investment in Special Foods 40,000
Income from Special Foods 40,000 Ending book value 64,000 256,000 200,000 120,000
To record Peerless 80% share of Special Foods 20X1 income

(3) Cash 24,000

Investment in Special Foods 24,000
To record Peerless 80% share of Special Foods 20X1 dividend

KELAS ART 4
AC202
AKUNTANSI KEUANGAN LANJUTAN

80 Percent ownership at book value 80 Percent Ownership at Book Value

Fair Value and Book Value 31/1/20X1 Elimination Entry Initial Year 31/12/20X1

Basic elimination entry

1/1/X1 12/31/X1 Common Stock 200,000
Goodwill = 0 Goodwill = 0 Retained Earnings 100,000
$240,000 $256,000 Income from Special Foods 40,000
Identifiable Initial Identifiable Net NCI in NI of Special Foods 10,000
excess = 0 investment excess = 0 investment Dividends Declared 30,000
in Special in Special Investment in Special Foods 256,000
80% 80%
Foods Foods NCI in NA of Special Foods 64,000
Book value = Book value =
240,000 256,000

80 Percent Ownership at Book Value 80 Percent Ownership at Book Value

Elimination Entry Initial Year 31/12/20X1 Worksheet Initial Year 31/12/20X1
Investment in Sub
Acquisition price 240,000
80% net income 40,000
24,000 80% dividends
Ending balance 256,000
256,000 Basic elimination entry

0
Income from Sub
40,000 80% net income
40,000 Ending balance
Basic elimination entry 40,000

80 Percent Ownership at Book Value

Worksheet Initial Year 31/12/20X1

Second and Subsequent Years

(80% ownership)

KELAS ART 5
AC202
AKUNTANSI KEUANGAN LANJUTAN

80 Percent Ownership at Book Value 80 Percent Ownership at Book Value

Second Year 31/12/20X2 Entries Book Value Second Year 31/12/20X2

Sesudah dua tahun laba dari kegiatan operasi Peerlees pada 20X2
$160,000, dan dividen total $60,000. Special melaporkan laba Book Value of Investment Calculations
bersih $75,000 pada 20X2 membayar dividen $40,000. NCI Peerless
= Common
+ Retained
(20%) (80%) Stock Earnings
Investasi pada Special Food meningkat menjadi $355,000 dan laba
bersih laporan total Peerless $235,000 ($160,000 + $75,000). Original book value 64,000 256,000 200,000 120,000
+ Net income 15,000 60,000 75,000
Parent Company Entries - Dividends (8,000) (32,000) (40,000)
(4) Investment in Special Foods 60,000
Income from Special Foods 60,000 Ending book value 71,000 284,000 200,000 155,000
To record Peerless 80% share of Special Foods 20X2 income

(5) Cash 32,000

Investment in Special Foods 32,000
To record Peerless 80% share of Special Foods 20X2 dividend

80 Percent Ownership at Book Value 80 Percent Ownership at Book Value

Book Value Second Year 31/12/20X2 Elimination Entry Second Year 31/12/20X2

Basic elimination entry

1/1/X2 1/31/X2 Common Stock 200,000
Retained Earnings 100,000
Goodwill = 0 Goodwill = 0 Income from Special Foods 60,000
$256,000 $284,000 NCI in NI of Special Foods 15,000
Identifiable Net Identifiable Net Dividends Declared 40,000
excess = 0 investment excess = 0 investment Investment in Special Foods 284,000
80% in Special 80% in Special NCI in NA of Special Foods 71,000
Book value = Foods Book value = Foods
256,000 284,000

80 Percent Ownership at Book Value 80 Percent Ownership at Book Value

Elimination Entry Second Year 31/12/20X2 Worksheet Second Year 31/12/20X2
Investment in Sub
Acquisition price 256,000
80% net income 60,000
32,000 80% dividends
Ending balance 284,000
284,000 Basic elimination entry

0
Income from Sub
60,000 80% net income
60,000 Ending balance
Basic elimination entry 60,000

KELAS ART 6
AC202
AKUNTANSI KEUANGAN LANJUTAN

80 Percent Ownership at Book Value

Second Year 31/12/20X2 Working Paper

Tes 1
Sabtu, 4 Februari 2017
Pukul 07.00 Ruang diumumkan
Bahan Topik 1 & 2

KELAS ART 7