PENGGABUNGAN USAHA (PSAK 22) : Pooling of Interest Method

Contoh : Pooling of Interest Method

1. (COMBINING) Total Paid In Capital (PIC) > Saham Beredar   =Excess Add PIC

Retained Earning (R/E) Combination = RE combined

2. Total PIC < Saham Beredar = No Add PIC

Excess (-) RE Combining Co

Ilustrasi MERGER

ilustrasi jurnal merger

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