‘13

1 Akuntansi Keuangan Lanjutan 2 Pusat Bahan Ajar dan eLearning

Yusro Rahma, SE.,MSi, Hari Setiyawati, SE.,Ak.,M.Si, Atiqah, SE.,M.Si

http://www.mercubuana.ac.id

MMODUL PPERKULIAHAN

AAkuntansi Keuangan Lanjutan II

Indirect and Mutual Holdings

Fakultas Program Studi Tatap Muka Kode MK Disusun Oleh

Ekonomi Dan Bisnis Akuntansi 12 Yusro Rahma, SE.,MSi

Hari Setiyawati, SE.,Ak.,M.Si

Atiqah, SE.,M.Si

Abstract Kompetensi Indirect holding (kepemilikan

tidak langsung) adalah investasi yang

memungkinkan investor

mengendalikan atau mempengaruhi

secara signifikan keputusan investee

yang tidak dimiliki secara langsung

melalui investee yang dimiliki secara

langsung.

Memahami kepemilikan tidak langsung yaitu

hubungan ayah-anak-cucu (father-son-

grandson relationship) dan hubungan afiliasi

terkait (connecting affiliates relationship).

‘13

2 Akuntansi Keuangan Lanjutan 2 Pusat Bahan Ajar dan eLearning

Yusro Rahma, SE.,MSi, Hari Setiyawati, SE.,Ak.,M.Si, Atiqah, SE.,M.Si

http://www.mercubuana.ac.id

Connecting Affiliates

Parent owns 80% of A, 20% of B,

and through A an additional 32% of B (80% x 40%).

Parent owns a total of 52% of B.

Kepemilikan tidak langsung yaitu hubungan ayah-anak-cucu (father-son-grandson

relationship).

Son applies equity method for Investment in Grandson

Father applies equity method for Investment in Son

Controlling interest share of consolidated net income includes:

� Share for direct holding of son

� Share for indirect holding of grandson (by father through son)

Diasumsikan bahwa Poe Co. memperoleh 80% saham Shaw Co. pada tanggal 1

januari 2007, dan Shaw memperoleh 70% saham Turk Co. pada tanggal 1 januari 2007.

Baik investasi Shaw dalam Turk dilakukan pada bilai buku.

‘13

3 Akuntansi Keuangan Lanjutan 2 Pusat Bahan Ajar dan eLearning

Yusro Rahma, SE.,MSi, Hari Setiyawati, SE.,Ak.,M.Si, Atiqah, SE.,M.Si

http://www.mercubuana.ac.id

� On 1/1/11 Poe acquires 80% of Saw. On 1/1/12 Saw acquires 70% of Tub.

� Earnings and dividends for 2010:

Allocate: Tub �� 70% Saw: 30% NCI Saw � 80% Poe: 20% NCI Poe's � 100% CI

62.4 (162.4)

28.0 (78.0)

(40.0)

162.4

12.0 15.6

Consolidated net income 162.4 27.6 190.0

Allocation Results

Poe Saw Tub CI NCI Total Separate income 100.0 50.0 40.0 190.0 Allocate: Tub � 70% Saw: 30% NCI Saw � 80% Poe: 20% NCI Poe � 100% CI

62.4 (162.4)

28.0 (78.0)

(40.0)

162.4 12.0 15.6

Consolidated net income 162.4 27.6 190.0

On separate income statements:

Poe's net income = $162.4

Saw's "Income from Tub" = $28.0

Poe's "Income from Saw" = $62.4

For consolidated statements:

Noncontrolling interest share = 12.0 + 15.6 = $27.6

Indirect Holdings with Connecting Affiliates

Indirect holdings with connecting affiliates