IMPLIKASI PSAK 38 : KOMBINASI BISNIS ENTITAS SEPENGENDALIAN PADA PENCATATAN LAPORAN KEUANGAN PT MATAHARI PRIMA TBK
DOI:
https://doi.org/10.35446/akuntansikompetif.v6i2.1350Abstract
PSAK 38 is a statement of accounting standards that regulates the accounting treatment of business entities under common control. PSAK 38 was formed to comply with PSAK 22 Business Combinations, creating a business that is carried out in the context of reorganizing entities that are under the same control. The purpose of this study is to compare the application of PSAK 38 (revised 2012) with PSAK 38 (revised 2004) to the combined financial statements of the company PT Matahari Prima Tbk based on previous researchers, as evidence for the application of PSAK 38.
References
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Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2011). Akuntansi Intermediate (2nd ed.). Erlangga.
Sulistiyowati, L. (2010). Panduan Praktis Memahami Laporan Keuangan. Elex Media Komputindo.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2011). Akuntansi Intermediate (1st ed.). Erlangga.
Beams, F. A., Anthony, J. H., Clement, R. P., & Lowenshon, S. H. (2009). Akuntansi Lanjutan (Advanced Accounting) (9th ed.). Erlangga.
Maimunah, S., Darmawan, A., & Maimunah, S. (2016). INDONESIA TENTANG KOMBINASI BISNIS PADA LAPORAN KEUANGAN PT TELEKOMUNIKASI INONESIA ( PERSERO ) TBK PERIODE 2012-2014 dianggap sebagai tujuan entitas bisnis . laporan keuangan yang memberikan dengan Keerangka Dasar Penyusunan dan Penyajian Laporan Keuanga. 2(1), 23–45.
LUQIANA, H., & TIRTA, A. (2015). the Implementation of Psak-38 (Revised 2012) Re: Business Combination of Entities Under Common Control on the Presentation …. 38(April), 0–11. https://www.researchgate.net/profile/Aming-Tirta/publication/332751179_THE_IMPLEMENTATION_OF_PSAK-38_REVISED_2012_RE_BUSINESS_COMBINATION_OF_ENTITIES_UNDER_COMMON_CONTROL_ON_THE_PRESENTATION_AND_DISCLOSURE_OF_FINANCIAL_STATEMENTS_OF_PUBLICLY_LISTED_COMPAN
