Psak 38: Kombinasi Bisnis Entitas Sepengendalian Pada Pencatatan Laporan Keuangan Perusahaan

Authors

  • Desy Kristiyati Universitas Tidar
  • Rohmah Umi Masruroh Universitas Tidar
  • Astrin Ramadhani Universitas Tidar
  • Endang Kartini Panggiarti Universitas Tidar

DOI:

https://doi.org/10.59581/jka-widyakarya.v2i1.2133

Keywords:

regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38

Abstract

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

References

Beams, F. A. (2009). Akuntansi Lanjutan edisi 9. Erlangga.

ED PSAK 38 – Kombinasi Bisnis Entitas Sepengendali. (2012, 8 3). Retrieved from iaicabangsolo.wordpress.com: https://iaicabangsolo.wordpress.com/2012/08/03/ed-psak-38-kombinasi-bisnis-entitas-sepengendali/

Kieso, D. E. (2011). Akuntansi Intermediate. Erlangga.

Kieso, D. E. (2011). Akuntansi Intermediate edisi 1. Erlangga.

Luqiana, H., & Tirta, A. (2015, 11). THE IMPLEMENTATION OF PSAK-38 (REVISED 2012) RE: BUSINESS COMBINATION OF ENTITIES UNDER COMMON CONTROL ON THE PRESENTATION AND DISCLOSURE OF FINANCIAL STATEMENTS OF PUBLICLY LISTED COMPANIES. Retrieved from https://www.researchgate.net/: https://www.researchgate.net/publication/332751179_THE_IMPLEMENTATION_OF_PSAK-38_REVISED_2012_RE_BUSINESS_COMBINATION_OF_ENTITIES_UNDER_COMMON_CONTROL_ON_THE_PRESENTATION_AND_DISCLOSURE_OF_FINANCIAL_STATEMENTS_OF_PUBLICLY_LISTED_COMPANIES

Rahman, F. A. (2022). Analisis atas Penerapan PSAK 22 & 38 (Kombinasi Bisnis) pada PT Bank Syariah Indonesia Tbk.

Sulistiyowati, L. (2010). Panduan Praktis Memahami Laporan Keuangan. Elex Media Komputindo.

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Published

2023-12-12

How to Cite

Desy Kristiyati, Rohmah Umi Masruroh, Astrin Ramadhani, & Endang Kartini Panggiarti. (2023). Psak 38: Kombinasi Bisnis Entitas Sepengendalian Pada Pencatatan Laporan Keuangan Perusahaan. Jurnal Kendali Akuntansi, 2(1), 286–295. https://doi.org/10.59581/jka-widyakarya.v2i1.2133

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