PSAK 22:

KombinasiBisnis

Agenda
1

Pendahuluan

MetodeAkuisisi

AkuntansidanPengukuransetelah
PengakuanAwal

Pengungkapan

Ketentuan Transisi
KetentuanTransisi

PSAK 22

ISI

Metode Akuisisi

Akuntansi dan
Pengukuran
k
setelah
l h
Pengakuan Awal

Pengungkapan
k

Pedoman Aplikasi
Efektif berlaku 2011
Menggantikan PSAK
22 1994
3

Teorikonsolidasi

Entity Theory menganggap entitas konsolidasi sebagai satu entitas

tersendiri y
yang
g dimiliki oleh induk dan non p
pengendali
g
Parent Theory menganggap konsolidasi sebagai perpanjangan
entitas induk
Atribut

Entity Theory

Parent Theory

Perbedaan fair value dari

aset dan liabilitas
terindentifikasi p
pada saat
akuisisi

Diakui penuh,
mencerminkan hak untuk
induk dan non pengendali
pengendali.

Hanya diakui
sebesar hak induk

Penyajian pihak non

pengendali / NCI

Sebagai bagian dari

ekuitas

Tidak sebagai equity

atau utang (sebelum
ekuitas)

Goodwill

Goodwill merupakan aset

entitas yang diakui penuh
pada tanggal akuisis

Goodwill hanya milik

induk

PSAK 22danIFRS3RBusinessCombination

PSAK 22 1994

PSAK 22 2010

Kecuali
Under common
control
Ventura bersama
Purchase dan Polling of
interest
Komponen harga
perolehan
Panduan tersendiri
untuk menentukan nilai
wajar
Diukur dengan nilai
wajar saat perolehan
tidak ada penilaian
kembali
Berdasarkan nilai
tercatat netto
Goodwill parent
Diamortisasi
Di
ti
i
Neg goodwiil diakui

Ruang Lingkup
Metode Pencatatan

Biaya akuisisi

Pengukuran aset dan liab

Akuisisi bertahap

Non Pengendali

Goodwill
5

Kecuali
UCC
Ventura bersama
Akuisisi aset
Metode Akuisisi

Dibebankan periode
berjalan
Mengikuti SAK lain
Diukur kembali, selisih
diakui laba/rugi
Berdasarkan nilai wajar
/ porsi aset identifikasi
Goodwill entity
impairment
Neg
N
goodwiil
d iil
laba/rugi

PerbedaandenganPSAK22danIFRS3

Tanggal effektif
Penerapan dini
dihilangkan
Ketentuan transisi
Goodwill
Negatif goodwill
Aset tidak berwujud
Investasi metode ekuitas

PSAK 22
2010

PrinsipdalamPSAK22/IFRSR3
DoubleColumnApproach
Excludedelements
Goodwill
Consideration
transferred
Previously
heldinterest
Noncontrolling
interest

Identifiable
assetsand
assets
a d
liabilities

2009

PrinsipdalamIFRS3R
Excludedelements (IFRS3R)
Excluded elements are p
payments
y
made
at the time of the acquisition which do not
form part of consideration transferred.
Consider (a) reasons for the transaction;
(b) who initiated the transaction; (c) timing
of the transaction. [App B para B50].
Examples
Transaction costs. [para 53].
Settlement of pre-existing relationships. [para
52].
Remuneration for future employee services.
[para 52].
Reimbursement for paying the acquirers
acquisition costs. [para 52].
Costs to issue debt or equity. [para 53].
Payment for Indemnification assets. [para
57].

Goodwill
Goodwill is residual
Full or partial goodwill depends
on measurement of NCI
Bargain purchase
Re-assess fair values (Para 36)
Recognise gain in profit or loss
(Para 34)

2009

PrinsipdalamIFRS3R
Consideration transferred
Components
p
((Para 37))
Assets transferred
Liabilities incurred by acquirer to former owners
Equity interests issued by acquirer
All consideration is recognised and measured at fair value
Forms of consideration transferred (examples)
Cash, other assets, businesses or subsidiaries of the acquirer
Contingent consideration (Para 39,40)
Equity instruments, options, warrants 37)
Deferred consideration
Replacement share awards (Para B56)
Contingent consideration (39, 40, 58)
Classify as liability or equity
Equity is not re-measured
Liability is re-measured through profit or loss
2009

PrinsipdalamIFRS3R
Previously
held interest
heldinterest
(Para 42)
Re-measure a
previously held
interest at its
acquisition date fair
value
Recognise a gain or
loss in profit or loss
Recycle items of
other
comprehensive
h
i
income

Identifiable assetsand Liabilities assumed

Recognized
g
if:
Definition of assets and liabilities is met at the
acquisition date; and
They are part of what was exchanged in the business
combination (Para 11
11,12)
12)
Identifiable assets and liabilities assumed are
measured at fair value (Para 18)
Exceptions to the recognition and/or remeasurement
Contingent liabilities (Para 22,23)
Income taxes (Para 24,25)
Employee benefits (Para 26)
Indemnification assets (Para 27,28)
Re-acquired rights (Para 29)
Share-based payment awards (Para 30)
Assets held for sale (Para 31)
Measurement period (Para 45-50)
2009

10

PrinsipdalamIFRS3R
Noncontrolling
I t
Interest
t
Measure NCI either at fair
value or at the NCIs
proportionate
p
p
share of the
acquirees identifiable net
assets (Para 19; B 44, 45)
Measurement choice for
each combination
NCI measurement
determines goodwill

Identifiable assetsand Liabilities

assumed
Areas to watch out for:
Contracts should be re-assessed except
p
for insurance and leases (Para 15-17)
All identifiable assets are recognised
(Para B31-40)
Restructuring provisions are rarely
recognised (Para 11)
Measurement period (Para 45-50)

2009

11

Pengukuransetelahakuisisi&Transisi
Subsequent remeasurement
(Para 54-58)

Transitional provisions
(Para 65-67)

Reacquired rights

All assets and liabilities that arose from

q
are g
grandfathered
Pre-3R acquisitions

Contingent liabilities

Changes in deferred taxes assets (DTA)

Indemnification assets
Contngent consideration

Previously recognised changes to

DTA are grandfathered
df th d
Changes post 3R adoption
recognised in income statement
unless
nless viewed
ie ed as a meas
measurement
rement
period adjustment
Changes in contingent consideration
related to a Pre-3R
Pre 3R acquisitions continue
to be adjusted against goodwill
2009

12

Tujuan
Meningkatkan relevansi, keandalan, daya banding informasi
mengenai kombinasi bisnis dan dampaknya

Mengukur aset
teridentifikasi,
liabilitas yang
diambil alih dan
kepentingan non
pengendali

Mangakui dan
mengukur
goodwill atau
keuntungan
dari pembelian
diskon

Menentukan
jenis
informasi
yang
diungkapkan

13

RuangLingkup
Diterapkan
p
untuk transaksi atau peristiwa
p
lain
yang memenuhi definisi bisnis kombinasi, tidak
diterapkan untuk
1
Pembentukan
P
b t k
ventura bersama

Akuisi
Ak
i i asett atau
t
kelompok aset yang
bukan merupakan
suatu bisnis

Kombinasi
K
bi
i entitas
tit
atau bisnis
sepengendali (B01B04))

14

IdentifikasiKombinasiBisnis

Kombinasi bisnis adalah suatu transaksi

atau peristiwa lain dimana pihak
pengakuisisi
k i i i memperoleh
l h pengendalian
d li
atas satu atau lebih bisnis.
penggabungan sesungguhnya (true merger)
atau
penggabungan setara (merger of equals)

15

Bisnis
Bisnis adalah suatu rangkaian terpadu dari kegiatan
dan aset yang mampu diadakan dan dikelola dengan
tujuan memberikan hasil dalam bentuk dividen, biaya
yang lebih rendah, atau manfaat ekonomi lainnya
secara langsung kepada investor atau pemilik, anggota,
atau peserta lainnya.

16

MetodeAkuisisi
Entitas mencatat setiap kombinasi bisnis dengan
menerapkan metode akuisisi
akuisisi.

Pengidentifikasian
pihak pengakuisisi
Penentuan tanggal
akuisisi

Pengakuan dan
pengukuran goodwill
atau keuntungan dari
pembelian diskon

Pengakuan dan
pengukuran aset
teridentifikasi,
g diambil
liabilitas yyang
alih dan kepentingan
non pengendali
17

Pihakpengakuisisi
Untuk setiap kombinasi bisnis, salah satu dari entitas yang
bergabung diidentifikasikan sebagai pihak pengakuisisi (06)
(06).
Entitas yang memperoleh pengendalian atas pihak yang
diakuisisi. (tidak jelas B14-B18)

1
Entitas yang
mengalihkan kas
atau aset atau
menimbulkan
li bilit
liabilitas

Menerbitkan ekuitas.
Reverse acqusition
penerbit = diakuisisi

Ukuran
relatifnya
signifikan
lebih besar

18

4
Berinisiatif
Telah ada
sebelum
kombinasi

PenentuanTanggalAkuisisi
Pihak pengakuisisi mengidentifikasi tanggal akuisisi,
yaitu tanggal pihak pengakuisisi memperoleh
pengendalian atas pihak yang diakuisisi.
Tanggalpengakuisisisecarahukummengalihkanimbalan,
memperolehaset,danmengambilalihliabilitaspihakyang
diakuisisi,yaitutanggalpenutupan.
Dapatterjadisebelumatausesudahtanggalpenutupan.
Harusmempertimbangkansemuafaktadankeadaan
H
i b k
f k d k d

19

Pengakuan ketentuan
E l d d
Excluded
elements
Consideration
transferred

Goodwill

Pada tanggal akuisisi, pihak pengakuisisi mengakui,

Identifiable
Previously
assetsand
heldinterest
liabilities
secara terpisah dari goodwill, aset teridentifikasi
Nonontrolling
interest
yang diperoleh, liabilitas yang diambil-alih,
dan
kepentingan nonpengendali pihak yang diakuisisi.
diakuisisi
(par 10-11)
Harusmemenuhidefinisiasetdankewajibansesuaidengan
j
g
KDPPLKpadatanggalakuisisi.
Merupakanbagianyangdipertukarkanantarapihak
pengakuisisidanpihakyangdiakuisisidalamtransaksi
k bi i bi i (
kombinasibisnis(par5153),bukanhasiltransaksiterpisah
) b k h il
ki
i h
(SAKterkait).
Memungkinkanmunculnyaasetdanliabilitasyang
sebelumnya tidak diakui oleh pihak yang diakuisisi
sebelumnyatidakdiakuiolehpihakyangdiakuisisi
Pengecualian2228,SewaoperasiB28B40
20

Pengakuan klasifikasi
E l d d
Excluded
elements
Consideration
transferred

Mengklasifikasikanataumenentukanaset
Previously
teridentifikasi yangdiperolehdanliabilitasyang
yang diperoleh dan liabilitas yang
heldinterest
Nonontrolling
diambilalihsebagaimanadiperlukanuntuk
interest
menerapkanSAKlain.
Membuat klasifikasi atau penentuan tersebut
Membuatklasifikasiataupenentuantersebut
berdasarkanpadapersyaratankontraktual,kondisi
ekonomi,kebijakanoperasionalatauakuntansinya,
dan kondisi terkait lainnyayangadapadatanggal
dankondisiterkait
lainnya yang ada pada tanggal
akuisisi.

Goodwill
Identifiable
assetsand
liabilities

Pengecualianataskontraksewaoperasidankontrak
asuransi dilihat kondisi kontrak pada tanggal akuisisi
asuransi,dilihatkondisikontrakpadatanggalakuisisi

21

PrinsipPengukuran
E l d d
Excluded
elements
Goodwill

Consideration
transferred
Previously
Pihak pengakuisisi mengukur aset heldinterest
Nonontrolling
teridentifikasi yang diperoleh dan liabilitas
interest
yang diambil-alih dengan nilai wajar pada
tanggall akuisisi.
k i i i

Identifiable
assetsand
liabilities

Pengukurankepentingannonpengendalibaikpadanilai
wajarataupadaproporsikepemilikannonpengendaliatas
j
d
ik
ilik
d li
asetnetoteridentifikasidaripihakyangdiakuisisi.
Pengukurannilaiwajarasetteridentifikasitertentudan
kepentingan non pengendali (B41 45)
kepentingannonpengendali(B4145)
Pengecualianpar2431

22

PengecualianPengakuanPengukuran
Pengecualian

Excluded
elements
Consideration
C
id ti
transferred

Goodwill

Identifiable
Pengakuan
Previously
assetsand
heldinterest
liabilities
liabilitaskontijensi(PSAK57tidakberlaku) Nonontrolling
interest
Pengukurandanpengakuan
pajakpenghasilan(PSAK46),
imbalankerja(PASK24),
j (
),
asetidemnifikasi(nilaiyangdijamin).
Pengukuran
hakyangdiperolehkembaliasettakberwujud(B35
hak yang diperoleh kembali aset tak berwujud (B3536)
36),
penghargaanpembayaranberbasissaham(PSAK53),
Asetdimilikiuntukdijual(PSAK58)

23

Goodwill(32)
E l d d
Excluded
elements
Consideration
transferred

Pihakpengakuisisimengakuigoodwillpada
Previously
t
tanggalakuisisiyangdiukursebagaiselisih
l k iii
di k
b
i li ih
heldinterest
Nonontrolling
lebih(a)atas(b):
interest
a) nilaiagregatdari:
i.i Imbalanyangdialihkan
I b l
di lihk nilaiwajartanggal
il i j t
l
akuisisi(37);
ii. Kepentingannonpengendalipadapihak yang
diakuisisi; dan
diakuisisi;dan
iii. untukkombinasibisnisyangdilakukansecara
bertahap(41dan42),nilaiwajarpada tanggal
akuisisikepentinganekuitasyangsebelumnya
dimiliki oleh pihak pengakuisisi pada pihak yang
dimilikiolehpihakpengakuisisipadapihakyang
diakuisisi.
b) selisihjumlahdariasetteridentifikasiyang
diperoleh dan liabilitas yang diambil alih pada
diperolehdanliabilitasyangdiambilalihpada
tanggalakuisisi

Goodwill
Identifiable
assetsand
liabilities

24

Goodwill(33)
Excluded
elements

Jikakepentinganekuitaspihakyang
diakuisisi lebih andal goodwill ditentukan
diakuisisilebihandal,goodwillditentukan
dengannilaiwajartanggalakuisisidari
kepentinganekuitasyangdialihkan.
Jikaterdapatimbalanyangdialihkan
Jik t d t i b l
di lihk
nilaiwajarkepentinganekuitaspengakuisisi
yangditentukandenganteknikpenilaian
(B46 49)
(B4649)

Consideration
C
id ti
transferred

Goodwill

Previously
heldinterest
Nonontrolling
interest

Identifiable
assetsand
liabilities

25

Pembeliandiskon(3436)
E l d d
Excluded
elements

Jikajumlahbmelebihijumlaha, pihak
pengakuisisimengakuikeuntunganyang
dih ilk d l
dihasilkandalamlaporanlabarugipadatanggal
l
l b
i d t
l
akuisisi.
Terjadikarenapembelianterpaksaataukarena
pengecualian(2231)
Sebelumdiakui,pihakpengakuisisimenilai
kembali apakah telah mendidentifikasi dengan
kembaliapakahtelahmendidentifikasidengan
tepatseluruhasetyangdiperolehdanliabilitas
yangdialihkansertaaset/kewajibanlain

Consideration
transferred

Goodwill

Previously
heldinterest
Nonontrolling
interest

Identifiable
assetsand
liabilities

26

Imbalanyangdialihkan
E l d d
Excluded
elements

Diukurdengannilaiwajar
Penjumlahanseluruhasetyangdialihkan
pengakuisisi liabilitas yang diakui pengakuisisi
pengakuisisi,liabilitasyangdiakuipengakuisisi
dankepentinganekuitasyangditerbitkanoleh
pengakuisisi.
PenghargaankaryawanPar30.
Penghargaan karyawan Par 30
Nilaitercatatimbalanyangdialihkandinilai
dengannilaiwajar keuntungandankerugian
padatanggalakuisisi,(kecualitetapberada
(
dalamentitastidakbolehdiakui).

Consideration
transferred

Goodwill

Previously
heldinterest
Nonontrolling
interest

Identifiable
assetsand
liabilities

27

Imbalankontijensi
E l d d
Excluded
elements
Consideration
transferred

Goodwill

Previously
heldinterest
Nonontrolling
interest

Identifiable
assetsand
liabilities

Imbalankontijensitimbulkarenakesepakatan
Mengakuiimbalankontijensipadanilaiwajar
padatanggalakuisisi.
d
l k
Diklasifikasikansebagailiabilitasatauekuitas
berdasarkandefinisiinstrumenekuitas(PSAK50)
(
)
Pengakuisisimengklasifikasikanhakatasimbal
hasilyangdariimbalanyangdialihkan
sebelumnya sebagai aset jika memenuhi kondisi
sebelumnyasebagaiasetjikamemenuhikondisi
tertentu(58)

28

Kepemilikansebelumnya akuisisibertahap
Excluded
elements

Pihakpengakuisisimengukurkepentingan
ekutiasyangdimilikisebelumnyapadapihak
yang diakuisisi pada nilai wajar tanggal akuisisi
yangdiakuisisipadanilaiwajartanggalakuisisi
danmengakuikeuntungandankerugianyang
dihasilkan.
Jumlahyangdiakuidalampendapatan
Jumlah yang diakui dalam pendapatan
komprehensiflaindiakuidengandasaryang
samasebagaimanadipersyaratkanjika
pengakuisisi telah melepas secara langsung
pengakuisisitelahmelepassecaralangsung
kepentinganekuitasyangdimilikisebelumnya.

Consideration
C
id ti
transferred

Goodwill

Previously
heldinterest
Nonontrolling
interest

Identifiable
assetsand
liabilities

29

KombinasiBisnistanpapengalihan
Pengendaliandapatdiperolehtanpaadanyapengalihan
imbalan termasuk:
imbalan,termasuk:
Pihakyangyangdiakuisisimembelikembalisahamnya
sehinggapengakuisisimemperolehpengendalian
Hilangnyahakvetoyangsebelunnyamenghalangi
Hilangnya hak veto yang sebelunnya menghalangi
pengakuisisiuntukmengendalikan.
Pengakuisisidanyangdiakuisisisepakatuntuk
mengkombinasikan bisnisnya dengan kontrak semata.
mengkombinasikanbisnisnyadengankontraksemata.
Contohpenggabunganduabisnisbersamasamadalam
satukesepakatangabungan(staplingarrangement)atau
p
pembentukanperusahaanyangtercatatdiduabursa
p
y g
(duallistedcorporation)
PengakuansesuaiPSAKini,memunculkankepentingan
nonpengendaliyangdominanatauseluruhnya.

30

PeriodePengukuran

Jika proses kombinasi bisnis belum selesai pada akhir periode

pelaporan maka pihak pengakuisisi melaporkan jumlah sementara
pelaporan,
untuk pos-pos (items) yang proses akuntansinya belum selesai.
Pihak pengakuisisi menyesuaikan secara retrospektif jumlah
sementara yang diakui pada tanggal akuisisi untuk mencerminkan
informasi baru yang diperoleh tentang fakta dan keadaan yang ada
pada tanggal akusisi dan berdampak pada pengukuran yang diakui.
Pihak pengakuisisi mengakui aset atau liabilitas tambahan jika
informasi baru diperoleh mengenai fakta dan keadaan yang ada
pada tanggal akuisisi
Periode pengukuran berakhir segera setelah pihak pengakuisisi
menerima informasi yang dicari tentang fakta dan keadaan yang
ada pada tanggal akuisisi atau mempelajari bahwa informasi lebih
tidak dapat diperoleh.
Periode pengukuran tidak boleh melebihi satu tahun dari tanggal
akuisisi.
31

Elemenyangdikeluarkan

Elemen yang dikeluarkan (51)

Elemenyangdikeluarkan(51)

Hubungan antara pengakuisisi dan diakuisisi

sebelum negosiasi bisnis kombinasi dimulai.

Harus mengidentifiikasi setiap jumlah yang bukan

bagian yang dipertukarkan.

Pihak pengakuisisi mengakui hanya atas imbalan

yang dialihkan
di lihk untuk
t k pihak
ih k yang di
diakuisisi
k i i i serta
t
aset yang diperoleh dan liabilitas yang diambilalih yang dipertukarkan untuk pihak yang
diakuisisi sebagai bagian dari penerapan metode
akuisisi.

Transaksi terpisah lainnya diperlakukan sesuai

dengan SAK yang relevan.

Excluded
elements
Consideration
transferred

Goodwill

Previously
heldinterest
Nonontrollingg
interest

Identifiable
assetsand
liabilities

2009

32

Pendekatanduakolom
Elemenyangdikeluarkan
Pembayaran yang dilakukan pada saat
akuisisi yang tidak termasuk bagian
transaksi kombinasi bisnis.
Pertimbangkan alasan, siapa yang
menginisiasi dan waktu transaksi (B50)

Excluded
elements
Consideration
transferred
Previously
heldinterest
Nonontrollingg
interest

Goodwill
Identifiable
assetsand
liabilities

Contoh

Biaya transaksi. [par 53].

Penyelesaian hubungan yang telah ada. [par
52].
Remunerasi jasa karyawan di masa mendatang
mendatang.
[par 52].
Penggantian untuk pihak yang diakuisisi. [par
52].
Biaya penerbitan saham atau utang
utang. [par 53].
53]
Pembayaran aset idemnification. [par 57].

Biaya akuisisi dicatat

sebagai biaya periode
berjalan dengan satu
pengecualian.
Biaya penerbitan utang
dan ekuitas PSAK 55.

2009

33

AsetIndemnifikasi(indemnification)
Penjualmenjaminpihakpengakuisisiatasketidakpastian
k tij i t
kontijensiatauaset/liabilitastertentu.(2728)
t/li bilit t t t (27 28)
Misal:penjualmenjaminliabilitaspengakuisisitidakakan
melampauijumlahtertentu.
p j
Pihakpengakuisisimemperolehasetindemnifikasi,saatyang
samadengansaatmengakuihalyangdijamindandiukur
d
dengandasaryangsama.
d
Setiapakhirperiodepengakuisisiengukurasetindemnifikasi
dengan dasar yang sama dengan aset/liabilitas yang dijamin.
dengandasaryangsamadenganaset/liabilitasyangdijamin.
(57)
Pengakuandihentikanjikapengakuisisimengambilaset,
menjualataukehilanganhak.
l
k hl
h k

AkuntansidanPengukuransetelahPengakuan
Awal
Secaraumum,pihakpengakuisisimengukurdanmencatat
aset yang diperoleh, liabilitas yang diambilalih
asetyangdiperoleh,liabilitasyangdiambil
alih atau
atau
terjadi,daninstrumenekuitasyangditerbitkandalam
kombinasibisnissesuaidenganSAKterkaituntukpospos
(items) tersebut tergantung dari sifatnya
(items)tersebut,tergantungdarisifatnya.
Panduankhusus

(a)hakyangdiperolehkembali;
(b)liabilitaskontinjensiyangdiakuipadatanggalakuisisi;
(c)asetindemnifikasi;dan
(d)imbalankontinjensi.
j

ParagrafB63memberikanpanduanaplikasiyangterkait.

35

AkuntansidanPengukuransetelahPengakuan
Awal
hakyangdiperolehkembali;
Diakuisebagaiasettidakberwujuddandiamortiasasi
k
b
d kb
dd d
selamasisaperiodekontraktualyangmendasarikontrak
tersebut.
Nilaitercatatsebagaidasaruntukmenentukan
keuntungandankerugianjikadijual.
liabilitaskontinjensiyangdiakuipadatanggalakuisisi;
liabilitas kontinjensi yang diakui pada tanggal akuisisi;
Diakuiselamabelumkadaluwarsaataudibatalkan
sebesarnilaiyanglebihtinggidari:
JumlahyangseharusnyadiakuimenurutPSAK57
Jumlahyangpadaawalnyadiakuidikurangidengan
akumulasi amortiasi (PSAK 23)
akumulasiamortiasi(PSAK23)
36

AkuntansidanPengukuransetelahPengakuan
Awal
Asetindemnification
Mengukur
Mengukurasetindemnifikasiyangdiakuidengandasaryangsama
aset indemnifikasi yang diakui dengan dasar yang sama
denganliabilitasatauasetyangdijamin,tundukkepadasetiap
pembatasankontraktualatasjumlahnya.
Untukasetindemnifikasiyangsetelahpengakuanawalnyatidakdiukur
y g
p g
y
padanilaiwajarnya,subyekdaripenilaianmanajemententang
kolektibilitasasetindemnifikasitersebut.
Pihakpengakuisisimenghentikan pengakuanketikapihakpengakusisi
mengambilaset,menjualnya,ataukehilanganhakatasnya.

Imbalankontijensi
Ekuitas
Ekuitas,tidakdiukurkembalidanpenyelesaiannyadiperhitungkan
tidak diukur kembali dan penyelesaiannya diperhitungkan
dalamekuitas
Instrumenkeuangan(PSAK55)diukurdengannilaiwajarmunculnya
g /
g ( /
p
)
keuntungan/kerugian(P/Lataukomprehensif)
Tidaktermasukinstrumenkeuangan PSAK57
37

Pengungkapan
Pihakpengakuisisimengungkapkaninformasiyang
memungkinkanpenggunalaporankeuangandapat
mengevaluasisifatdandampakkeuangandari
kombinasi bisnis yang terjadi:
kombinasibisnisyangterjadi:
selama periode pelaporan berjalan;atau
setelahakhirperiodepelaporantetapisebelum
t
tanggalpenyelesaianlaporankeuangan.
l
l i l
k

DiaturlebihlanjutB64B66

38

Pengungkapan
Pihakpengakuisisimengungkapkaninformasiyang
memungkinkanpenggunalaporankeuangandapat
mengevaluasidampakkeuangandaripenyesuaianyang
diakui pada periode pelaporan berjalan yang
diakuipadaperiodepelaporanberjalanyang
berhubungandengankombinasibisnisyangterjadipada
periodetersebutatauperiodepelaporansebelumnya.
(B67)
Jikapengungkapanspesifikyangdipersyaratkantidak
mencapaitujuanpengungkapan,makapihakpengakuisisi
p
j
p g g p
p
p g
mengungkapkanseluruhinformasitambahanyang
diperlukanuntukmencapaitujuantersebut

39

KetentuanTransisi
Asetdanliabilitasyangberasaldarikombinasibisnisyangtanggal
akuisisinyasebelum1Januari2011tidakdisesuaikandengan
berlakunyaPernyataanini.
Goodwillyangdiakuisebelumnya prospektifunntukkombinasi
bisnissebelum1/1/2011.
Menghentikanamortisasigoodwill
Mengeliminasijumlahtercatatyangterkaitdenganakumulasi
amortisasisehubunganpenurunangoodwill
Melakukanujipenurunannilaiatasgoodwill

Goodwillnegatifyangdiakuisebelumnya
Jumlahtercatatgoodwillnegatifdihentikanpengakuannyadengan
melakukanpenyesuaianterhadapsaldolabaawalperiodetahunbuku
1/1/2011

40

KetentuanTransisi
Investasiyangdicatatdenganmetodeekuitassetelah1/1/2011
Diperolehsetelah1/1/2011
Amortisasigoodwilltidaktermasukdalammenentukanbagianentitasataslaba
rugiinvestee.
Penghasilanjikamunculgoodwillnegatif
Penghasilan jika muncul goodwill negatif menentukanbagianentitasataslaba
menentukan bagian entitas atas laba
rugi
Diperolehsebelum1/1/2011
Menghentikanamortiasigoodwill
Menghentikangoodwillnegatif

PajakPenghasilan
PengakuisisimenerapkanPSAK46secaraprospektif.
Pengakuisisimengakuiperubahandalamasetpajaktangguhantersebut
sebagaipenyesuaianlabaataubukanjikadisyaratkandalamPSAK46

41

Ilustrasi 1

KIMs acquisition of GHI for cash proceeded as follows:

23 January
Approach made to the management of GHI seeking endorsement
of the acquisition 20 March Public offer made for 100% of the
equity shares of GHI, conditional on regulatory approval,
shareholder approval and receiving acceptances representing 60%
of GHIs shares
14 June
Regulatory approval received
1 July
Shareholder approval received
30 July
Acceptances received to date represent 50% of GHIs shares
15 August
Acceptances received to date represent 95% of GHIs shares
25 August
Cash paid out to GHIs accepting shareholders
13 November Cash paid out to the remaining shareholders under a compulsory
share acquisition scheme
The acquisition date, being the date on which KIM obtains control over GHI, is 30
July.
July

<
42

Illustrasi 2
An entity acquires the entire share capital of another entity by
issuing 100,000 new CU1 ordinary shares at a fair value at the
acquisition date of CU2.50. The professional fees associated
with the acquisition are CU20,000
CU20 000 and the issue costs of the
shares are CU10,000.
The consideration transferred in the business combination is
CU250,000, calculated as the fair value of the new shares
issued (CU2.5
(CU2 5 x 100,000).
100 000) The professional fees (CU20,000)
(CU20 000)
should be recognised in profit or loss and the issue costs
deducted from the share premium recorded on issue of the
shares.
h
43

Illustrasi 3
Thetermsofanacquisitionincludethefollowing:
1. If the acquirees
q
profits for the first full yyear followingg acquisition
p
q
exceed
CU2 million, the acquirer will pay additional consideration of CU6 million in
cash three months after that year end. It is doubtful whether the acquiree
will achieve this profit, hence the acquisitiondate fair value of this
contingent consideration is CU100,000.
2. A contract exists whereby the acquirer will buy certain components from
the acquiree over the next five years. The contract was signed when
market prices for these components were markedly higher than they are
at the acquisition date. At the acquisition date the fair value of the amount
by which the contract prices are expected to exceed market prices over
the
h next five
fi years is
i CU1.5
CU1 5 million.
illi

44

Illustrasi 3..
Theseshouldbedealtwithasfollowsattheacquisitiondate:
1 The consideration transferred should be increased by the fair
1.
value of the contingent consideration of CU100,000, this
amount should be recognised as a liability.
2. The acquirer now controls the acquiree and can therefore
cancel this contract; it is not part of the business combination.
combination
CU1.5 million of the consideration should be recognised as an
expense (i.e. cancelling the ontract) in profit or loss, rather
than treated as transferred in the business combination.

45

Illustrasi 4
Using the facts from Illustration 3 and assuming the acquiree
achieves
hi
it earnings
its
i
t
target.
t
Additional consideration should be recognised, measured at
CU5.9 million (CU6 million payable CU100,000 recognised at
the acquisition date). The additional consideration relates to
events after the acquisition date, so should be recognised as
an expense in profit or loss.
loss

46

Illustrasi 5
ABC acquired 750,000 of the 1 million equity shares of KIM at
a price of CU5 each at the time when the total fair value of
LMNs assets less liabilities was CU4 million. ABC estimated
that the price paid included a premium of CU0.50 per share in
order
d to
t gain
i control
t l over KIM.
KIM
The fair value of the noncontrolling interest is measured at
CU1,125,000
,
,
((250,000
,
shares ((CU5.00 0.50).
)
The noncontrolling interests proportionate share of the
acquirees identifiable net assets is measured at CU1 million
(CU4 million
illi 25%).
25%)
ABC may measure the noncontrolling interest at either of
these two amounts.
47

Illustrasi 6

At the acquisition date an acquirer has established fair values for items recognised
as an expense in profit or loss by the acquiree and is trying to decide whether they
can be
b classified
l ifi d as identifiable
id ifi bl assets.
1.
2.
3
3.
4.

Inprocessdevelopmentofnewcompoundsforfoodflavouring CU500,000
Patentsdevelopedinternally CU2.5million
Selling efforts leading to an order backlog CU3million
Sellingeffortsleadingtoanorderbacklog
CU3 million
Franchiseagreementsdevelopedinternally CU700,000.

All of the above items could be sold to another buyer and are therefore separable,
hence they should all be recognised as identifiable intangible assets.

48

Illustrasi 7
XYZ acquired ABC on 30 June 2007. By 31 December 2007, the end of its 2007
reporting period, XYZ had provisional fair values for the following:
1. trademarks effective in certain foreign territories of CU400,000. These had
an average remaining useful life of 10 years at the acquisition date. The
acquisition date fair value was finalised at CU500,000 on 31 March 2008.
2. trading rights in other foreign territories of CU600,000. These had an
average remaining useful life of 5 years at the acquisition date. The
acquisition date fair value was finalised at CU300,000 on 30 September
2008.
XYZs 2007 financial statements:
Recognised
g
in p
profit or loss in 2007:
Amortisation of trademarks and trading rights for 6 months based on their
provisional values
Intangible assets:
Trademarks and trading rights at provisional values less 2007 amortisation
49

Illustrasi 7.
XYZs 2008 financial statements:
The finalisation of the fair value of the trademarks is made within the
measurement period (12 months from the acquisition date), so it is related
back to that date. The finalisation in respect of the trading rights is made
after the end of that period, so it is recognised in profit or loss
prospectively from 30 September 2008.
For the trademarks, the 2007 comparative figures will be restated for the
revised amortisation and carrying amount.

50

Illustrasi 8

ABCacquiredan80%interestinDEFforCU900,000.Thecarryingamountsandfair
valuesofDEFsidentifiableassetsandliabilitiesattheacquisitiondatewereas
f ll
follows:
CarryingFair
Amountsvalue

Tangiblenoncurrent assets
Intangiblenoncurrent assets
Currentassets
Liabilities
Contingentliabilities

CU000
375
0
400
(300)
0

CU000
350
200
350
(300)
(30)

475
570
ABChasdecidedtomeasurethenoncontrollinginterestatitsshareofDEFs
identifiablenetassets.
Thegoodwillcalculationisasfollows.
The goodwill calculation is as follows
CU000
900
114
1 014
1,014

Considerationtransferred
Noncontrollinginterest(20%ofCU570fairvalue)
Fairvalueofnetassetsacquired
Goodwill

570
444
51

Illustrasi 9
AssumingthesamefactsasinIllustration8aboveexceptthat
the consideration transferred as CU400 000 rather than
theconsiderationtransferredwasCU400,000ratherthan
CU900,000.
Thegainarisingonthisbusinesscombinationis:
g
g
Considerationtransferred
Noncontrollinginterest(20%ofCU570fairvalue)
(
)
Netassetsacquired
Gainonbargainpurchase(negativegoodwill)

CU000
400
114
514
570
(56)

ThegainofCU56,000shouldberecognised inprofitorlossin
the year of acquisition
theyearofacquisition.
52

Illustrasi 10
Assuming the same facts as in Illustration 7 and that goodwill
in the acquisition was measured at CU4.8
CU4 8 million.
million
The finalisation of the fair value of the trademarks will result
in an increase in their carrying amount at the acquisition date
of CU100,000, so goodwill should be reduced by the same
amount The 2007 comparative figures in the 2008 financial
amount.
statements should be restated by these amounts.
Note also that the 2007 amortisation should be increased by
CU5,000 (CU100,000/10 years) 6/12months) and the 2007
profit reduced (or loss increased) by the same amount.
amount
53

Review1
A parent entity is acquiring a majority holding in an entity
whose shares are dealt in on a recognised
g
market.
Under IFRS3 Business combinations, which TWO of the
following measurement bases may be used in measuring
the noncontrolling
non controlling interest at the acquisition
acq isition date?
A. The nominal value of the shares in the acquiree not
acquired
q
B. The fair value of the shares in the acquiree not acquired
C. The noncontrolling interest in the acquiree's assets and
liabilities at book value
D. The noncontrolling interest in the acquiree's assets and
liabilities at fair value
54

Review2
In a business combination, an acquirer's interest in the fair value of the net
assets acquired exceeds the consideration transferred in the combination.
Under IFRS3 Business combinations, the acquirer should (select one
answer)
A. recognise the excess immediately in profit or loss
B. recognise the excess immediately in other comprehensive income
C. reassess the recognition and measurement of the net assets acquired
and the consideration transferred,, then recognise
g
anyy excess
immediately in profit or loss
D. reassess the recognition and measurement of the net assets acquired
and the consideration transferred,, then recognise
g
anyy excess
immediately in other comprehensive income

55

Review3
Shouldthefollowingcostsbeincludedintheconsideration
transferred in a business combination according to IFRS3
transferredinabusinesscombination,accordingtoIFRS3
Businesscombinations?
(1)Costsofmaintaininganacquisitionsdepartment.
(2)Feespaidtoaccountantstoeffectthecombination.
Cost(1)Cost(2)
A. NoNo
A
N N
B. NoYes
C. YesNo
D. YesYes

56

Review4
Arethefollowingstatementsaboutanacquisitiontrueor
false,accordingtoIFRS3Businesscombinations?
,
g
(1)Theacquirershouldrecognise theacquiree's contingent
liabilitiesifcertainconditionsaremet.
(2) The acquirer should recognise theacquiree
(2)Theacquirershouldrecognise
the acquiree'ss contingent
contingent
assetsifcertainconditionsaremet.
Statement(1)Statement(2)
A. FalseFalse
B. FalseTrue
C TrueFalse
C.
True False
D.TrueTrue

57

Review5
The Pendle Company acquired a 30% equity interest in The Terata
Companymany years ago. In the current accounting period it acquired a
further 40% equity interest in .
Are the following statements true or false, according to IFRS3 Business
combinations?
(1) Pendle's preexisting 30% equity interest in Terata should be
remeasured at fair value at the acquisition date.
((2)) Pendle's net assets should be remeasured at fair value at the
acquisition date.
Statement (1) Statement (2)
A False False
A.
B. False True
C. True False
D True
D.
T
T
True
58

Review6

On 1 July 20X7 The Magna Company acquired 100% of The Natural Company for a
consideration transferred of CU160 million. At the acquisition date the carrying
amount off Natural's
l' net assets was CU100
C 00 million.
illi

At the acquisition date a provisional fair value of CU120 million was attributed to
the net assets.
assets An additional valuation received on 31 May 20X8 increased this
provisional fair value to CU135 million and on 30 July 20X8 this fair value was
finalised at CU140 million.

What amount should Magna present for goodwill in its statement of financial
position at 31 December 20X8, according to IFRS3 Business combinations?
A. CU25 million
B. CU40 million
C. CU20 million
D. CU60 million

59

Review7

The Lampard Company acquired a 70% interest in The Ohau Company for
CU1,960,000 when the fair value of Ohau's identifiable assets and liabilities was
C 00 000 and
CU700,000
d elected
l
d to measure the
h noncontrolling
lli interest
i
at its
i share
h
off the
h
identifiable net assets. Annual impairment reviews of goodwill have not resulted in
any impairment losses being recognised.

Ohau's current statement of financial position shows share capital of CU100,000, a

revaluation reserve of CU300,000 and retained earnings of CU1,400,000.

Under IFRS3 Business combinations, what figure in respect of goodwill should now
be carried in Lampard's consolidated statement of financial position?
A. CU1,470,000
B. CU160,000
C. CU1,260,000
D. CU700,000

60

Review8

The National Company acquired 80% of The Local Company for a consideration
transferred of CU100 million. The consideration was estimated to include a control
premium
i
off CU24
C 2 million.
illi
Local's
l' net assets were CU85
C 8 million
illi at the
h acquisition
iii
date.
Are the following statements true or false, according to IFRS3 Business
combinations?
(1) Goodwill should be measured at CU32 million if the noncontrolling interest is
measured at its share of Local's net assets.
((2)) Goodwill should be measured at CU34 million if the noncontrollingg interest is
measured at fair value.
Statement (1) Statement (2)
A. False False
B. False True
C. True False
D. True True

61

Review9
The Mooneye Company acquired a 70% interest in The Swain Company for
CU1,420,000 when the fair value of Swain's identifiable assets and
liabilities was CU1,200,000.
CU1 200 000
Mooneye acquired a 65% interest in The Hadji Company for CU300,000
when the fair value of Hadji's identifiable assets and liabilities was
CU640,000. Mooneye measures noncontrolling interests at the relevant
share of the identifiable net assets at the acquisition date.
date
Neither Swain nor Hadji had any contingent liabilities at the acquisition
date and the above fair values were the same as the carrying amounts in
their financial statements. Annual impairment reviews have not resulted in
any impairment losses
l
b
being
recognised.
d
Under IFRS3 Business combinations, what figures in respect of goodwill and
of gains on bargain purchases should be included in Mooneye's
p
consolidated statement of financial position?
A. Goodwill: CU580,000 , Gains on the bargain purchases: CU116,000
B. Goodwill: Nil , Gains on the bargain purchases: CU116,000
C. Goodwill: Nil, Gains on the bargain purchases: Nil
D. Goodwill: CU580,000, Gains on the bargain purchases: Nil
62

Review10
On 1 October 20X7 The Tingling Company acquired 100% of The
Greenbank Company when the fair value of Greenbank's net assets was
CU116 million and their carrying amount was CU120 million.
million
The consideration transferred comprised CU200 million in cash transferred
at the acquisition date, plus another CU60 million in cash to be transferred
11 months after the acquisition date if a specified profit target was met by
Greenbank At the acquisition date there was only a low probability of the
Greenbank.
profit target being met, so the fair value of the additional consideration
liability was CU10 million. In the event, the profit target was met and the
CU60 million cash was transferred.
What
h amount should
h ld Tingling
l
present for
f goodwill
d ll in its statement off
consolidated financial position at 31 December 20X8, according to IFRS3
Business combinations?
A. CU94 million
B. CU80 million
C. CU84 million
D. CU144 million

63

Review11

100% of the equity share capital of The Raukatau Company was acquired
by The Sweet Company on 30 June 20X7. Sweet issued 500,000 new CU1
ordinary shares which had a fair value of CU8 each at the acquisition date.
In addition the acquisition resulted in Sweet incurring fees payable to
external advisers of CU200,000 and share issue costs of CU180,000.
In accordance with IFRS3 Business combinations, goodwill at the
acquisition date is measured by subtracting the identifiable assets
acquired and the liabilities assumed from
A. CU4.00 million
B CU4.18
B.
CU4 18 million
C. CU4.20 million
D. CU4.38 million

64

Review12
The Gebbies Company acquired 100% of The Okalua Company for a
consideration transferred of CU112 million.
At the acquisition date the carrying amount of Okalua's net assets was
CU100 million and their fair value was CU120 million.
How should the difference between the consideration transferred and
the net assets acquired be presented in Gebbies's financial statements,
according to IFRS3 Business combinations?
A. Gain on bargain
g
purchase of CU8 million recognised
p
g
in other
comprehensive income
B. Gain on bargain purchase of CU8 million deducted from other
intangibles
g
assets
C. Gain on bargain purchase of CU8 million recognised in profit or loss
D. Goodwill of CU12 million as an intangible asset

65

TERIMA KASIH
TERIMAKASIH
DwiMartani
Departemen Akuntansi FEUI
DepartemenAkuntansiFEUI
martani@ui.ac.id ataudwimartani@yahoo.com
08161932935atau081318227080

66