IMPLIKASI PSAK 38 : KOMBINASI BISNIS ENTITAS SEPENGENDALIAN PADA PENCATATAN LAPORAN KEUANGAN PT MATAHARI PRIMA TBK
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Jun 24, 2023
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Abstract
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.
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References
IAI. (2012). Pernyataan Standar Akuntansi Keuangan Kombinasi Bisnis Entitas Sepengendali. September. https://iaicabangsolo.files.wordpress.com/2012/08/ed-dan-psak-38.pdf
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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
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