Owned Company
Chapter 2 Beams :: Grup 1
Investor
v2.0
INVESTASI SAHAM AKUNTANSI AKUNT ANSI INVESTOR & PELAP PELAPORAN ORAN
METODE PERHITUNGAN AKUNT AKUNTANSI ANSI
Investasi Saham dianggap sebagai pembelian biasa dengan metode Fair Value Investasi Saham tersendiri atas Ekuitas sebagai pembelian tersendiri dengan metode Equity (dijadikan ekuitas)
STOCK LEVEL OWNERSHIP (AKM)
Perhitungan Akuntansi berdasarkan tingkat kepemilikan saham: <20% => Metode Fair Value (dianggap sebagai cost of investment) >20% dan <50% => Metode Equity (Kepemilikan mengarah ke Pengendalian) >50% => Pengendalian => Lap. konsolidasi
METODE FAIRVALUE (COST)
Saat Akuisisi: PT. A beli 2,000 of 10,000 shrs PT. B senilai $100,000. (Investor Book) 01.07 Investment in PT. B (+A) Cash (-A)
$100,000 $100,000
PT. A terima deviden dari PT. B $4,000 dari $20K Dividend of $20K = $20k * 20% = $20,000/5 = $4,000 (01.11) Cash (+A) $4,000 Dividend Income (R,+SE)
$4,000
PT. B income 31.12 $50K & dividend ke PT. A dibayarkan dari nilai $20K (no entry) Income dari PT. B = $50k * 20% * 6/12 = $5,000
20% => 20% of FV net Aset PT. B 6/12 => 01.07 hingga 31.12
METODE FAIRVALUE (COST)
Bila: Income PT. B $30K & dividend received $4K Income dari PT. B = $30k * 20% * 6/12 = $3,000
20% => 20% of FV net Aset PT. B 6/12 => 01.07 hingga 31.12
Dividend dibagikan > Income dari PT.B (exceed) ($4,000 - $3,000)=$1,000 CR to Investment in PT. B Dividend Income Investment in PT. B
$1,000 (dikembalikan) $1,000
Prev FV $100,000 to now FV $120,000 == increasing value of $20,000 Investment in PT. B berkurang dari $100,000 menjadi $99,000 Penyesuaian ke arah FV stock : Adjusted Allowance to FV Another Comprehensive Income
$21,000
$21,000
METODE EQUITY
Saat Akuisisi: PT. A beli 2,000 saham dari 10,000 shrs PT. B senilai $100,000. (Investor Book) 01.07 Investment in PT. B (+A) Cash (-A)
$100,000 $100,000
PT. A terima deviden dari PT. B $4,000 dari $20K Dividend of $20K = $20k * 20% = $20,000/5 = $4,000 (01.11) Cash (+A) $4,000 Investment in PT. B (-A)
$4,000
PT. B income 31.12 $50K & dividend ke PT. A dibayarkan dari nilai $20K (no entry) Income dari PT. B = $50k * 20% * 6/12 = $5,000
20% => 20% of FV net Aset PT. B 6/12 => 01.07 hingga 31.12
METODE EQUITY Year End entry 31.12 tdk ada, Hanya diketahui ending balance : Summary Equity method : 01.07 01.11 31.12
Cost/Investment Dividends received dari PT. B Pengakuan Income 20% net income PT. B
$ 100,000 $ (4,000) $ 5,000
31.12
Ending Balance
$ 101,000
Dividend dibagikan < Income dari PT.B
APLIKASI METODE EQUITY A beli 30% stock B pd 01.01 , dibayar dengan : Cash $2,000,000 200,000 shares (dari PT.A) : par $10 & market $15
• •
Cash cost additional on purchasing:
Shares registration $50,000 in total purchase Consulting & advisory Fee $ 100,000
Investment in B (+A) Commonstock (+SE) additional Capital (+SE) Cash (-A) Investment Expense (+E, -SE) Additional Capital (-SE) Cash (-A)
$5,000,000 $2,000,000 $1,000,000 $2,000,000 $100,000 $ 50,000 $ 150,000
FV=fairvalue BV=bookvalue
RELATIONSHIP DLM INVESTASI Net Assets = total assets – total liabilities Investment Cost ?
BV Equity In Net Assets
Investee
Investor
FV=fairvalue BV=bookvalue
CASE OF INVESTMENT COST OVER BOOKVL A beli 30% stock B pd 01.01 senilai $5,000,000 Total Aset B BV = $15,000,000 Total Liabilities/Kewajiban B BV = $3,000,000 Total net Aset B BV = $12,000,000 = net equity BV
BV of acquired interest 30% = $3,600,000 Selisih Investment Cost hrs di-alokasi ke Net Asset & Liabilities yg BV dan FV berbeda Excess Investment Cost Allocation Schedule
CASE OF INVESTMENT COST OVER BOOKVL Assignment to identifiable net assets, liabilities, and Goodwill Acquired interest = 30% Liabilities dihitung terbalik on schedule
Identifiable
Fair Value Book Value
FV-BV
30% from
Inventories
$4,000
$3,000
$1,000
$300
Other Curr Assets
$3,100
$3,300
-$200
$ (60)
Equipment
$8,000
$5,000
$3,000
$900
Note Payable(*)
$1,800
$2,000
$200
$60
Total assigned to identifiables Remainder assigned as Goodwill Total excess of Cost over BV acquired
$1,200 $200 $1,400
CASE OF INVESTMENT COST OVER BOOKVL Assets Amortization
Inventories (sold all or not) Other current assets (disposed current year) Equipments/Vehicle/Building (depreciation)
Note Payable (due in …)
Goodwill & Intangible
B bayar dividend $1,000,000 on 01.07 dan melaporkan net income pada tahun itu $3,000,000 Income dari PT. B = $3,000,000 * 30% = $900.000 Dividend dari PT. B = $1,000,000 * 30% = $300.000 Cash (+A) $300,000 Investment in PT. B (-A)
$300,000
Investment in PT. B (+A) $900,000 Income from PT.B (R,+SE)
$900,000
CASE OF INVESTMENT COST OVER BOOKVL Bila ada Assets Amortization, maka pernyataan income dari PT. B hrs dihitung ulang Inventories sold all in the period (100%), excess allocation dihapus Income from PT.B (-R,-SE) $300,000 Investment in PT. B (-A) $300,000
Other current assets disposed current period Investment in PT. B (+A) $60,000 Income from PT.B (R,+SE)
Note payable 01.01 due in 5 years Income from PT.B (-R,-SE) $12,000 Investment in PT. B (-A) $12,000
Equipments depreciation with UL 20 years Income from PT.B (-R,-SE) $45,000 Investment in PT. B (-A) $45,000
$60,000
CASE OF INVESTMENT COST OVER BOOKVL Bila ada Assets Amortization, maka pernyataan income dari PT. B hrs dihitung ulang (model langsung) Investment in PT. B (+A) $603,000 Income from PT.B (R,+SE) $603,000 To record equity income from 30% investment in PT. B, calculated as follow
Equity in PT. B reported income
$900,000
Amortization of excess cost over book value : Inventories sold – current year Other current assets sold
$ (300,000) $60,000
Equipment – depreciation rate
$ (45,000)
Note Payable – amortization rate
$ (12,000)
Total Investment income from PT. B
$ 603,000
CASE OF BOOKVALUE OVER INVESTMENT COST
A beli 50% stock B pd 01.01 senilai $40,000 in cash Stockholder’s equity in B on 31.12 : -Stockholder’s equity on 01.01 $100,000 -Income B for Stockholder $ 20,000 -Deduct : Dividends dibayarkan 01.07 $ (5,000) -========================================= $115,000 A beli 50% stock B 01.01 = $100,000 * 50% = $50,000 (book value) A beli 50% stock B 01.01 dengan cash $40,000 (investment cost) >>> BOOKVALUE EXCEED INVESTMENT COST Excess BV over Investment Cost = $50,000 - $40,000 = $10,0000
CASE OF BOOKVALUE OVER INVESTMENT COST Inventory overvalued $2,000 on 01.01 sold in Dec Equipment on 01.01 overvalued $18,000 with UL 10 years Identifiable
Fair Value Book Value
BV-FV
50% from
Inventories
$ (2,000)
$ (1,000)
Equipment
$ (18,000)
$ (9,000)
Total assigned to identifiables
$ (10,000)
Remainder assigned as Goodwill
$0
Total excess of BV over Cost acquired Investment in PT. B (+A) Cash (-A)
$ (10,000) $40,000 $40,000
CASE OF BOOKVALUE OVER INVESTMENT COST
B paid on 01.07 Dividends to Stockholder A has 50% Stock of B = Dividend paid to A = 50%*$5,000 = $2,500 Cash (+A) $2,500 Investment in PT. B (-A)
$2,500
B reported income current year = $20,000 Income equity A in B = 50% * $20,0000 = $10,000 Investment in PT. B (+A) $10,000 Income from PT.B (R,+SE)
$10,000
Amortize Excess BV over Cost Investment in PT. B (+A) $1,900 Income from PT.B (R,+SE) $1,900 To amortize excess book value over investment cost assigned to : Inventory – sold 100% $1,000 Equipment – depreciation $ 900
CASE OF BOOKVALUE OVER INVESTMENT COST
Summary of equity method investment : Date
Activity
01.01 Initial Investment Cost
01.07 Dividends Received 31.12 Recognize 50% of B income 31.12 Amortiz of excess bookvalue over investment cost 31.12 Ending Balance
$40,000
$ (2,500) $10,000 $1,900 $49,400
CASE OF BARGAIN PURCHASE There is Excess Investment Cost over Book Value $10,000 A beli 25% stock B senilai $110,000 (investment cost) B memiliki net assets senilai $400,000 Acquired from B = $400,000 * 25% = $100,000 B net income and dividend for the year : $60,000 and $40,000 Identifiable
Fair Value Book Value
FV-BV
25% from
Inventories
big
small
$20,000
$5,000
Building
big
small
$60,000
$15,000
Total assigned to identifiables Gain from bargain purchase Total excess of Cost over BV acquired
$20,000 $ (10,000) $10,000
CASE OF BARGAIN PURCHASE A beli 25% stock B nilai $110,000, found Gain, on 01.01 Investment in PT. B (+A) $120,000 Cash (-A) Gain on Bargain Purchase (Gain,+SE)
$110,000 $ 10,000
01.07 dividends paid by B to A Cash (+A) $10,000 Investment in PT. B (-A)
$10,000
31.12 recognized income from B to be report as follows : Investment in PT. B (+A) $6,250 Income from PT.B (R,+SE) $6,250 To recognize investment income from B computed as follows : 25% net income from B $15,000 (+) Inventory – sold 100% $(5,000) (+) Building – depreciation $ (3,750) [$15,000/4 years] (+)
GRUP 1
Andreas Jiman - 43211120277 Layla Mustaqfiroh - 43211120161
