Owned Company

Investor

Chapter 2 Beams :: Grup 1

v2.0

INVESTASI SAHAM AKUNTANSI INVESTOR & PELAPORAN

METODE PERHITUNGAN AKUNTANSI

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 31.12 Cost/Investment Dividends received dari PT. B Pengakuan Income 20% net income PT. B Ending Balance $ 100,000 $ (4,000) $ 5,000 $ 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 Shares registration $50,000 in total purchase Consulting & advisory Fee $ 100,000
$5,000,000 $2,000,000 $1,000,000 $2,000,000 $100,000 $ 50,000 $ 150,000

Cash cost additional on purchasing:

Investment in B (+A) Commonstock (+SE) additional Capital (+SE) Cash (-A) Investment Expense (+E, -SE) Additional Capital (-SE) Cash (-A)

FV=fairvalue BV=bookvalue

RELATIONSHIP DLM INVESTASI

Net Assets = total assets total liabilities Investment Cost ?

BV Equity In Net Assets Investor Investee

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 Inventories Other Curr Assets Equipment

Fair Value Book Value $4,000 $3,100 $8,000 $3,000 $3,300 $5,000

FV-BV $1,000 -$200 $3,000

30% from $300 $ (60) $900

Note Payable(*)

$1,800

$2,000

$200

$60 $1,200
$200 $1,400

Total assigned to identifiables

Remainder assigned as Goodwill Total excess of Cost over BV acquired

CASE OF INVESTMENT COST OVER BOOKVL

Assets Amortization

Goodwill & Intangible

Inventories (sold all or not) Other current assets (disposed current year) Equipments/Vehicle/Building (depreciation) Note Payable (due in )

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) Investment in PT. B (+A) $900,000 Income from PT.B (R,+SE) $300,000 $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) $60,000

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

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

Amortization of excess cost over book value : Inventories sold current year Other current assets sold Equipment depreciation rate Note Payable amortization rate Total Investment income from PT. B

$900,000

$ (300,000) $60,000 $ (45,000) $ (12,000) $ 603,000

CASE OF BOOKVALUE OVER INVESTMENT COST

A beli 50% stock B pd 01.01 senilai $40,000 in cash

Stockholders equity in B on 31.12 :

-Stockholders 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 Inventories Fair Value Book Value BV-FV $ (2,000) 50% from $ (1,000)

Equipment Total assigned to identifiables

Remainder assigned as Goodwill Total excess of BV over Cost acquired Investment in PT. B (+A) Cash (-A)

$ (18,000)

$ (9,000) $ (10,000)
$0 $ (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 $40,000 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

$ (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 Inventories Building Gain from bargain purchase Total excess of Cost over BV acquired Fair Value Book Value big big small small FV-BV $20,000 $60,000 25% from $5,000 $15,000 $20,000 $ (10,000) $10,000

Total assigned to identifiables

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