Perlakuan Akuntansi Pada Saat Perubahan Kepemilikan

Perlakuan Akuntansi Akuntansi pada Saat Perubahan Kepemilikan & Disolusi Persekutuan OLEH : AKUNTANSI EKSEKUTIF H ANGGOTA KELOMPOK 3 1. 2. 3. 4. 5.

PUTU PUTU AGUS AGUS SAP SAPUT UTRA RA NI PUTU PUTU SUARNI SUARNIT TA DEWI DEWI NI WA WAYAN RIAN KUMARANTI KUMARANTINI NI NI KADEK KADEK DWI DWI INDAH INDAH PRA PRATIW TIWII NI KOM KOMAN ANG G SRI SRI NING NINGSIH SIH

UNIVERSITAS MAHASARASWATI TAHUN 2016

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Pembelian Kepemilikan Dari Sekutu Lama D%#*a# )%(%&!!a# +a(, %-!(! %"!&! $a#* a+a %"!&! 'a(! +a)a& +,&%(,a a!" "% +a-a )%(%"!&!a# +%#*a# %'%-, "%)%,-,"a# -a#*!#* +a(, %"!&! -aa. P%(%"!&!a# -aa +, +,/-!, '!"! )%(%"!&!a# +,&!&!) +a# )%(a#,a# $a#* 'a(! +,*!#a"a# !#&!" "%*,a&a# /)%(a,  )%(%"!&!a# %-a#!&#$a. A)a',-a )%(",(aa# /+a- +,aa"a# +%#*a# (a,/ )%'a*,a# -a'a (!*, %'%-! +a# %!+a a!"#$a %"!&! 'a(! a"&,;a '%(, +a(, )%(%"!&!a# -aa !#*",# +,#,-a, %9a(a '%#a(. M,a-#$a T,a# +a# T!a# a+a-a %"!&! +%#*a# a-+/ /+a- a,#*a,#* R)50.000.000 +a# %(%"a %'a*, -a'a (!*, %9a(a %(a&a. Ta#/% %'%-, %&%#*a "%)%,-,"a# T,a# %'%a( R) 25.000.000. )%(%"!&!a# $a#* 'a(! T,a# T!a# +a# Ta#/% &%(+,(, +a(, T,a# +a# T!a# a,#*a,#* %,-,", 25> "%)%,-,"a# +a-a /+a- +a# -a'a )%(%"!&!a# 'a(!. A$a& !(#a- $a#* a(! +,'!a& !#&!" %#9a&a& &(a#a", "%)%,-,"a# T,a# "% Ta#/% a+a-a: M/+a- T,a# R) 25.000.000 M/+a- Ta#/% R) 25.000.000 M%#9a&a& a!"#$a Ta#/% "% +a-a )%(%"!&!a# +%#*a# %'%-, %&%#*a "%)%,-,"a# T,a# Pa+a "a! ,#, /+a- +a# "%)%,-,"a# +,aa"a# %'%-! +a# %!+a a!"#$a Ta#/% +a# '!"&,  '!"&, %#*,#+,"a,"a# 'aa a"&,;a '%(, +a(, )%(%"!&!a# -aa +,#,-a, %9a(a '%#a(. Ya,&!  )%'a$a(a# Ta#/%

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Investasi Dalam Persekutuan Yang Telah Ada S%"!&! 'a(! +,&%(,a +a-a )%(%"!&!a# 'a," %-a-!, ,#;%&a, "a a&a! a"&,;a -a,#%'aa "-,%# a&a! 'a"a& ,#+,;,+! !#&!" "%!#&!#*a# )%(%"!&!a# +, aa %#+a&a#*. P%(%"!&!a# -aa %9a(a (%, +,+,/-!, +a# ,#;%&a, %"!&! 'a(! +,9a&a& '%(+aa("a# ,, )%(a#,a# )%(%"!&!a# $a#*  'a(!. A)a',-a !-a $a#* +, ,#;%&a,"a# /-% %"!&! 'a(! %#*,)-,"a,"a# 'aa )%(%"!&!a# -aa %,-,", #,-a, a"&,;a $a#* &,+a" &%(9a&a& )%#,-a,a# &/&a- a&a !aa 'a(! $a#* '%(+aa("a# ,#;%&a, %"!&! 'a(! 9!"!) '%(a-aa#. A)a',-a "%)%,-,"a# $a#* +,'%(,"a# "%)a+a %"!&! 'a(! -%',  '%a( +a(, !-a $a#* +, ,#;%&a,"a##$a +a# a"&,;a '%(!!+ )%(%"!&!a# -aa +,9a&a& )a+a #,-a, aa(#$a a"a a+a ,)-,"a, 'aa %"!&! 'a(! %'aa *//+,-- "% +a-a )%(%"!&!a#. Investasi Persekutuan pada Nilai Buku

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Da<&a( P!&a"a &&):??'-/**%(,(a.'-/*)/&.9/.!"?2013?0?)%(%"!&!a#11.&&&):??-/-$%(#aa&,85.'-/*)/&.9/.!"?2012?11?a"!#&a#,-a#!&a#.&htps://waroskampus.fles.wordpress.com/2013/09/akl-2-bahasperubaha!-pem"l"ka!-#a.doc.

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