Akuntansi keuangan lanjutan 2 pdf plus#

Akuntansi keuangan lanjutan 2 pdf plus#

Ethical Considerations Manipulation of financial reporting The use of subsidiaries or other entities to borrow money without reporting the debt on their balance sheets Using special entities to manipulate profits Manipulation of accounting for mergers and acquisitions allowed for manipulation The FASB did away with it and modified acquisition accounting Two Types of Expansion Internal Expansion Investment account (Parent) BV of net assets (Sub) External Expansion Acquisition price usually is not the same as BV, carrying value, or even FMV of net assets Business Expansion for Within New entities are created subsidiaries partnerships joint ventures special entities Control: How? The Usual Way Owning more than of the outstanding voting stock plus only 1 share will do it) The Unusual Way Having contractual agreements or financial arrangements that effectively achieve control 1. A Occurs when the shares are exchanged for shares of the parent, there leading to a reduction in the outstanding shares of the parent company. Because a subsidiary is a separate legal entity, the risk associated with the activities is limited. Business Objectives A subsidiaryis a corporation that is controlled another corporation, referred to as a parent company.Control is usually through majority ownership of its common stock. Disposing of a portion of existing operations Development of Complex Business Structures Size often allows economies of scale New earning potential Earnings stability through diversification Management rewards for bigger company size Prestige associated with company size Business Expansion A Occurs when the ownership of a newly created or existing subsidiary is distributed to the stockholders without the stockholders surrendering any of their stock in the parent company. Helps establish clear lines of control and facilitate the evaluation of operating results 2. The authors of the book will provide, upon request, a simplified automated data collection template that will ease the implementation process.Preview text Disusun oleh : Muhammad Firman (Akuntansi FE UI 2012) AKUNTANSI KEUANGAN LANJUTAN 1 CHAPTER 1 INTERCORPORATE ACQUISITIONS AND INVESTMENTS IN OTHER ENTITIES Motivating factors: 1.

This book makes this transformation both logical and easy to implement, with a focus on the new types of information that can be garnered when the MAS is modified to fit the value creation approach. If you or any manager want to take the lessons you learned in product development, process management, and marketing, this book will help you extend this knowledge to your MAS. The resulting model is called the Value-based Cost Management System (VCMS).

And this data is required to implement a value creation approach that has its roots in the Management Accounting System (MAS). This fact has led to an ever-increasing set of tools and techniques that start with customers, focusing on serving their preferences from the very inception of a product until its disposal. Value creation is at the heart of an economic enterprise, defining its capability to serve customers and generate profits and growth.