AKL2 P3 AU Konsolidasi

Saham Preferen Perusahaan Anak,
Laba Per Saham Konsolidasi,

dan Pajak Penghasilan Konsolidasi
2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn
10 - 1
Perusahaan Anak yang Saham Preferennya

Tidak Dimiliki oleh Perusahaan Induk
Poe acquired a 90% interest in Sol
on January 1, 2004, for $395,500.
There were no preferred dividends
in arrears as of January 1, 2004.
During 2004, Sol had income of
$50,000 and paid $30,000 dividends.
Dividends were $20,000 on common
stock and $10,000 on preferred stock.
10 - 2

Sols stockholders equity December 31, 2003
$10 preferred stock, $100 par,
cumulative, nonparticipating,
callable at $105 per share
$100,000
Common stock, $10 par
200,000
Other paid-in capital
40,000
Retained earnings
160,000
Total stockholders equity
$500,000
10 - 3

Total Sol stockholders equity
Less: Preferred stockholders
equity (1,000 $105)
Common stockholders equity
$500,000
Price paid for 90% interest

Less: Book and fair value
acquired ($395,000 90%)
Goodwill
$395,500
105,000
$395,000
355,500
$ 40,000
10 - 4

Sols stockholders equity December 31, 2004
Less: Preferred stockholders
equity (1,000 $105)
Common stockholders equity
$520,000
105,000
$415,000
10 - 5
Hak Minoritas Atas Saham

Preferen
Minority interest in Sol at December 31, 2004
$105,000 100% of preferred equity $105,000
$415,000 10% of common equity
41,500
Total
$146,500
10 - 6
Saham Preferen Perusahaan Anak

Diakuisisi oleh Perusahaan Induk
A parent companys purchase of the
outstanding preferred stock of a subsidiary
results in a retirement of the stock purchased
from the viewpoint of the consolidated entity.
10 - 7

Sol Corporation experienced
a loss of $40,000 in 2005.
No dividends were paid.
What is Sols stockholders
equity at 12/31/2005?
$520,000 $40,000 = $480,000
10 - 8

What is Poes share of this loss?
($40,000 + $10,000 income to preferred) 90%
What is Poes investment in Sol on 12/31/2005?

10 - 9

1/1/2004
12/31/2004
1/1/2005
Poes Investment
395,500 18,000
36,000
413,500 45,000 loss
368,500
Dividends
12/31/2005
2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 10
Penarikan Konstruktif Saham

Preferen Perusahaan Anak
On January 1, 2006, Poe purchased 800 of Sols
preferred shares (80% interest) at $100 per share.
Sol reports net income of $20,000 for 2006.
$115,000 80% = $92,000 book value
$92,000 $80,000 = $12,000

Investment in Sol Preferred
Cash
To record purchase of stock
80,000
80,000
Investment in Sol Preferred

12,000
Other Paid-in Capital
12,000
To adjust other paid-in capital to reflect
constructive retirement

1/1/2004
12/31/2004
1/1/2005
Income
Poes Investment
395,500 18,000
36,000
413,500 45,000 loss
368,500
9,000
377,500
Dividends
12/31/2006
Laba Per Saham Perusahaan Induk

Dan Konsolidasi
GAAP requires that all firms calculate and
report basic and diluted (where applicable)
earnings per share (EPS).
Consolidated entities disclose (EPS)
on a consolidated basis.
Laba Per Saham Perusahaan Induk

Dan Konsolidasi
A parent companys net income and EPS
under the equity method are equal to
consolidated net income and consolidated EPS.
Parent Company procedures for computing EPS
depend on the subsidiarys capital structure.
Format Standar Perhitungan EPS

Pembilang dalam Dollar ($)
Income to parents common stockholders
Add: Adjustments for parents dilutive securities
Add: Adjustments for subsidiarys potentially
dilutive securities convertible into parent
company stock
Replacement calculation
Deduct: Parents equity in subsidiarys
diluted earnings
Add: Parents equity in subsidiarys
diluted earnings
Parent's diluted earnings = a
A
$$$
+$
N/A
N/A
N/A
$$$
A: Perusahaan Anak Tidak Memiliki Sekuritas Dilutif Potensial yang Beredar.


Penyebut dalam Lembar (Y)
Parents common shares outstanding
Add: Shares represented by parents
potentially dilutive securities
Add: Shares represented by subsidiarys
potentially dilutive securities convertible
into parent company common shares
Parents common shares and common
share equivalents = b
A
YYY
Parent Company and Consolidated Diluted EPS
ab
+Y
N/A
YYY
A: Perusahaan Anak Tidak Memiliki Sekuritas Dilutif Potensial yang Beredar.


company stock
diluted earnings
diluted earnings
B
$$$
+$
N/A
$
+$
$$$
B: Perusahaan Anak Memiliki Sekuritas Dilutif Potensial yang Dapat Dikonversi

Menjadi Saham Biasa Perusahaan Anak.

B
YYY
ab
+Y
N/A
YYY
B: Perusahaan Anak Memiliki Sekuritas Dilutif Potensial yang Dapat Dikonversi

Menjadi Saham Biasa Perusahaan Anak.

company stock
diluted earnings
diluted earnings
C
$$$
+$
+$
N/A
N/A
$$$
C: Perusahaan Anak Memiliki Sekuritas Dilutif Potensial yang Dapat Dikonversi

Menjadi Saham Biasa Perusahaan Induk.

C
YYY
ab
+Y
+Y
YYY
C: Perusahaan Anak Memiliki Sekuritas Dilutif Potensial yang Dapat Dikonversi

Menjadi Saham Biasa Perusahaan Induk.
Sekuritas Dilutif Perusahaan Anak yang

Dapat
Dikonversi Menjadi Saham Perusahaan
Anak
Diluted earnings of the parent company are
adjusted by excluding the parents equity in
subsidiary realized income and replacing
that equity with the parents share of
diluted earnings of the subsidiary.
Perusahaan Anak yang Memiliki

Saham Preferen Konvertibel
Plant Corporation purchased 90% of Seed
Corporations outstanding voting common
stock for $328,000 on January 1, 2003.
During 2003, Seed reports $50,000 net
income and pays $25,000 dividends,
$10,000 to preferred and $15,000 to common.

January 1, 2003
Common stock, $5 par, 200,000
shares issued and outstanding
Common stock, $10 par,
20,000 shares outstanding
10% cumulative, convertible
preferred stock, $100 par,
1,000 shares outstanding
Retained earnings
Plant
Seed
$1,000,000
$200,000
500,000
$1,500,000
100,000
120,000
$420,000

Plants Income for 2003
Income from Plants operations
Income from Seed
($50,000 $10,000 preferred income) 90%
Plant net income
$150,000
36,000
$186,000
Saham Preferen Perusahaan Anak yang

Dapat Dikonversi Menjadi Saham
Biasa
Perusahaan
Seeds preferred
stock is Anak
convertible into
12,000 shares of Seeds common stock.
Neither Plant nor Seed has any other
potentially dilutive securities outstanding.
Seeds diluted EPS:
$50,000 (20,000 + 12,000) = $1.5625

Dapat Dikonversi Menjadi Saham
Biasa
Plants Diluted EPS
Net income of Plant
$186,000
Perusahaan Anak
Replacement of Plants equity in Seeds
realized income ($40,000 90%)
with Plants equity in Seeds diluted
earnings (18,000 $1.5625)
Plants diluted earnings = a
28,125
$178,125
Plants outstanding shares = b

Plants diluted EPS = a b
200,000
$ 0.89
36,000

Dapat
Dikonversi Menjadi Saham Biasa
Perusahaan
Seeds preferred
stock isInduk
convertible into
24,000 shares of Plants common stock.
Neither Plant nor Seed had other
potentially dilutive securities outstanding.
Seeds diluted EPS is $2 ($40,000 income
to common 20,000 common shares).
What is Plants diluted EPS?

Dapat
Dikonversi Menjadi Saham Biasa
Net income of Plant
$186,000
Perusahaan Induk
Add: Income to preferred stockholders
of Seed assumed to be converted
Plants diluted earnings = a
Plants outstanding shares
Add: Seeds preferred shares
assumed converted
Plant common shares and common
stock equivalents = b
Plants diluted EPS = a b
10,000
$196,000
200,000
24,000
224,000
$ 0.88
Perusahaan Anak Dengan Opsi

Dan Obligasi Konvertibel
Paddys income 2003
Own operations
$1,500,000
Syds operations
$ 300,000
Syd is 80% owned by Paddy.
80% $450,000 Syd net income
80% $50,000 unrealized profit
Amortization
Income from Syd
$360,000
40,000
20,000
$300,000
Perusahaan Anak Dengan Opsi

Dan Obligasi Konvertibel
Paddy: Common stock, 1,000,000 shares
Syd:
Common stock, 400,000 shares

Options to purchase 60,000 shares
of stock at $10 per share (average
market price is $15 per share)
7% convertible bonds, $1,000,000
par outstanding, convertible into
80,000 shares of common stock
Opsi dan Obligasi yang Dapat

Dikonversi
Menjadi Saham Biasa Anak Perusahaan
Syds income to common stockholders
Less: Unrealized profit on sale of land
Add: Net-of-tax interest expense assuming
bonds converted into subsidiary shares
($1,000,000 7% 66% net of tax)
Subsidiary adjusted earnings = a
$450,000
50,000
46,200
$446,200

Dikonversi
Menjadi Saham Biasa Anak
Perusahaan
Syds common shares
outstanding
400,000
Incremental shares
60,000 ($600,000 $15)
Additional shares assuming bonds
converted into subsidiary shares
Syds adjusted shares = b
Syds diluted EPS = a b
($446,200 500,000)
20,000
80,000
500,000
$
0.89

Dikonversi
Menjadi Saham Biasa Anak
Paddys income to common
stockholders
$1,800,000
Perusahaan
Replacement of Paddys equity in
Syds realized income ($400,000 80%)
with Paddys equity in Syds
diluted EPS (320,000 $0.89)
Paddy adjusted earnings = a
284,800
$1,764,800
Paddy outstanding shares = b

Paddys diluted EPS = a b
1,000,000
$
1.76
320,000

Dikonversi
Menjadi Saham Biasa Perusahaan
Induk
Paddys income to common stockholders
Add: Net-of-tax interest expense assuming
bonds were converted into shares
($1,000,000 7% 66% net-of-tax effect)
Paddys adjusted earnings = a
$1,800,000
46,200
$1,846,200

Dikonversi
Menjadi Saham Biasa Perusahaan
Induk
Paddys common shares
outstanding
1,000,000
Incremental shares
60,000 ($600,000 $15)
Additional shares assuming bonds
are converted into parent shares
Paddys adjusted shares = b
Paddys diluted EPS = a b
($1,846,200 1,100,000)
20,000
80,000
1,100,000
$
1.68
Sekian
Akuntansi untuk Pajak Penghasilan

Entitas Konsolidasi
An
An affiliated
affiliated group
group exists
exists when
when aa common
common
parent
parent corporation
corporation owns
owns at
at least
least 80%
80% of
of the
the
voting
voting power
power of
of all
all classes
classes of
of stock
stock and
and 80%
80%
or
or more
more of
of the
the total
total value
value of
of all
all outstanding
outstanding
stock
stock of
of each
each of
of the
the includable
includable corporations.
corporations.
Akuntansi untuk Pajak Penghasilan

Entitas Konsolidasi
A
Aconsolidated
consolidated entity
entity that
that isis an
an
affiliated
affiliated group
group may
may elect
elect to
to file
file
consolidated
consolidated income
income tax
tax returns.
returns.
All
All other
other consolidated
consolidated entities
entities must
must
file
file separate
separate income
income tax
tax returns
returns for
for
each
each affiliated
affiliated company.
company.
Keunggulan Mengajukan SPT Pajak

Konsolidasi
1
Losses
Losses are
are offset
offset against
against income
income
between
between members.
members.
Intercorporate
Intercorporate dividends
dividends are
are
excluded
excluded from
from taxable
taxable income.
income.
Intercompany
Intercompany profits
profits are
are deferred
deferred
from
from income
income until
until realized.
realized.
Kelemahan Mengajukan SPT Pajak

Konsolidasi
1
Decrease
Decrease in
in flexibility.
flexibility.
Commitment
Commitment to
to consolidated
consolidated
returns
returns year
year after
after year.
year.
Deconsolidated
Deconsolidated corporations
corporations
cannot
cannot rejoin
rejoin the
the group
group for
for 55 years.
years.
Alokasi Pajak Penghasilan

FASB Statement No. 109, Accounting for
Income Taxes, is the primary source of
GAAP for accounting for income taxes.
Events that have future tax consequences
are designated temporary differences.
Alokasi Pajak Penghasilan

The objectives of accounting for
income taxes are to recognize the amount
of taxes payable or refundable for the
current year and to recognize deferred tax
liabilities and assets for the tax consequences
of events that have been recognized in the
financial statements or tax returns.
Akuntansi untuk Laba yang

Didistribusikan
dan Tidak Didistribusikan
Parson owns a 30% interest in Seaton

Corporation, a domestic corporation.
Seaton reports $600,000 net income
and pays dividends of $200,000.
The income tax rate is 34%.
What is Parsons share
of Seatons income?

Didistribusikan
Share of distributed earnings (dividends)
($200,000 30%)
Share of undistributed earnings
(retained earnings increase)
($400,000 30%)
Equity in Seatons earnings
$ 60,000
120,000
$180,000

Didistribusikan
The income tax expense equals income tax
liability for the dividends received.
$60,000 20% taxable 34% tax rate = $4,080
December 31, 2003
Income Tax Expense
8,160
Deferred Income Taxes
8,160
To provide for taxes on undistributed earnings
($120,000 20% 34% = $8,160)
Keuntungan dan Kerugian yang Belum

Direalisasi dari Transaksi Antar
Perusahaan
Unrealized and constructive gains and losses create
temporary differences that may affect deferred tax
calculations when filing separate income tax returns.
This is not the case when filing consolidated returns.
SPT Pajak Perusahaan yang Terpisah

Dengan Keuntungan Antar Perusahaan
Paco Corporation paid $375,000 for a 75%
interest in Step on January 1, 2003.
Steps equity consisted of $300,000 capital

stock and $200,000 retained earnings.

Paco had a deferred tax liability of
$10,200, consisting of $30,000 tax/book
depreciation differences that reverse in
equal ($7,500) amounts over the years.
On January 8, 2003, Paco sold equipment
to Step at a gain of $20,000.
Step is depreciating the equipment
over five years (S/L).

12/31/2003
Sales
Gain on equipment sale
Income from Step
Cost of sales
Operating expenses
Income tax expense
Net income
Add: Beginning retained earnings
Deduct: Dividends (December)
Retained earnings 12/31/2003
Paco
$380,000
20,000
23,600
200,000
100,000
31,253
$ 92,347
357,653
50,000
$400,000
Step
$300,000
180,000
40,000
27,200
$ 52,800
200,000
28,000
$224,800
Konsolidasi Satu Baris

January 1, 2003
Investment in Step
375,000
Cash
375,000
To record purchase of 75% interest
December 2003
Cash
21,000
Investment in Step
To record dividends received
21,000
Konsolidasi Satu Baris

December 31, 2003
Investment in Step
23,600
Income from Step
23,600
To record income from Step
Pacos share of Step net income
($52,800 75%)
$39,600
Less: Unrealized profit
20,000
Add: Piecemeal recognition of gain
4,000
Income from Step
$23,600
Beban Pajak Penghasilan Berdasarkan

SPT Terpisah
Temporary
Difference
2003
Depreciation
Gain on equipment
$20,000
Piecemeal recognition 4,000
Future dividends
3,720
Taxable in future years
Enacted tax rate
Deferred tax liability
2004-7
$ 7,500
Future
Years
4,000
$3,720
$ 3,500
$3,720
34%
34%
$ 1,190
$1,265
Penggabungan Usaha
Taxable combination
Tax-free reorganization
Pengungkapan Laporan Keuangan

untuk Pajak Penghasilan
GAPP divides deferred assets or liabilities.
Current
Noncurrent
Pengungkapan Laporan Keuangan

untuk Pajak Penghasilan
GAPP requires disclosure for income
tax expense and benefits allocated to:
Continuing operations
Discontinued operations
Extraordinary items
Cumulate effect type
Prior period adjustments
Thank You
Latihan Soal
Perusahaan A memiliki laba sendiri rp. 2.500.000 dan laba dari

perusahaan anak, perusahaan B 90% sebesar rp. 350.000. Laba sebesar rp.
350.000 dr B ini terdiri dari 90% laba bersih B sebesar rp. 500.000,
dikurangi amortisasi dari nilai kelebihan biaya investasi atas nilai buku
yang diperoleh dalam B sebesar rp. 25.000 dan angka tersebut dibebankan
ke beban lain (paten) yang belum diakui. Sekuritas yang beredar selama
tahun tsb adalah : unrealized income = 83.334.
A memiliki saham biasa 1.250.000 lembar dan B 450.000 lembar. Opsi
untuk membeli 70.000 lembar pada harga rp. 15 per saham (harga pasar
lebih tinggi 20%). Obligasi konvertibel 10%, beredar dengan nilai
nominal rp. 1.400.000 dapat dikonversi menjadi 100.000 lembar saham
biasa. Bunga setelah pajak sebesar rp. 49.300 dimasukkan dalam laba
yang didilusi B, dan 100.000 lembar saham diterbitkan saat konversi
didilusi B.
Hitung :
-EPS B; dan
-EPS A

AKL2 P3 AU Konsolidasi

Hochgeladen von

Dokumentinformationen

Originalbeschreibung:

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

AKL2 P3 AU Konsolidasi

Hochgeladen von

Copyright:

Verfügbare Formate

Saham Preferen Perusahaan Anak,

Laba Per Saham Konsolidasi,

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn

Perusahaan Anak yang Saham Preferennya

Perusahaan Anak yang Saham Preferennya

Perusahaan Anak yang Saham Preferennya

Price paid for 90% interest

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn

Perusahaan Anak yang Saham Preferennya

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn

Hak Minoritas Atas Saham

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn

Saham Preferen Perusahaan Anak

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn

Saham Preferen Perusahaan Anak

Saham Preferen Perusahaan Anak

What is Poes investment in Sol on 12/31/2005?

Saham Preferen Perusahaan Anak

Penarikan Konstruktif Saham

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 11

Penarikan Konstruktif Saham

Investment in Sol Preferred

Penarikan Konstruktif Saham

Laba Per Saham Perusahaan Induk

Laba Per Saham Perusahaan Induk

Format Standar Perhitungan EPS

A: Perusahaan Anak Tidak Memiliki Sekuritas Dilutif Potensial yang Beredar.

Format Standar Perhitungan EPS

Parent Company and Consolidated Diluted EPS

A: Perusahaan Anak Tidak Memiliki Sekuritas Dilutif Potensial yang Beredar.

Format Standar Perhitungan EPS

B: Perusahaan Anak Memiliki Sekuritas Dilutif Potensial yang Dapat Dikonversi

Format Standar Perhitungan EPS

Parent Company and Consolidated Diluted EPS

B: Perusahaan Anak Memiliki Sekuritas Dilutif Potensial yang Dapat Dikonversi

Format Standar Perhitungan EPS

C: Perusahaan Anak Memiliki Sekuritas Dilutif Potensial yang Dapat Dikonversi

Format Standar Perhitungan EPS

Parent Company and Consolidated Diluted EPS

C: Perusahaan Anak Memiliki Sekuritas Dilutif Potensial yang Dapat Dikonversi

Sekuritas Dilutif Perusahaan Anak yang

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 22

Perusahaan Anak yang Memiliki

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 23

Perusahaan Anak yang Memiliki

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 24

Perusahaan Anak yang Memiliki

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 25

Saham Preferen Perusahaan Anak yang

Saham Preferen Perusahaan Anak yang

Plants outstanding shares = b

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 27

Saham Preferen Perusahaan Anak yang

Saham Preferen Perusahaan Anak yang

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 29

Perusahaan Anak Dengan Opsi

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 30

Perusahaan Anak Dengan Opsi

Common stock, 400,000 shares

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 31

Opsi dan Obligasi yang Dapat

2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 10 - 32

Opsi dan Obligasi yang Dapat