tidak punya pengaruh sig fair value

punya pengaruh signifikan equity

cash 2000
cs 200000 0.015 3000
0.01 invest 5000
par 2000

net asset asset 15000

liability 3000
12000 30% 3600
invest 5000
excess 1400

net asset asset 15000

liability 3000
12000 100% 12000
invest 5000 30% 16666.667
excess 4666.6667

inventory 1000
oca -200
eq 3000
np 200
4000
4666.6667
goodwill 666.66667 100%
200 30% INVESMENT IN SLOAN AWAL 5000
INC FROM INVESMENT IN SLOAN 603
NI SLOAN 3,000 30% 900 L;ESS DEVIDEN
AMORTISASI 1000 30% -300
inventory (300) 100% (300) 31-Dec-16 5,303
oca 60 100% 60
eq (900) 5% -45
np (60) 20% (12)
INC FROM INVESMENT IN SLOAN 603
INVEST 450
NA BV 3 1 MARCH 1225 30% 367.5
EQUITY 1 JAN 1200 EXCESS 82.5
NI 14 100 25
DEV 0 INVENTOR -100 30% -30
EQUIPMEN 300 30% 90
60
EXCESS 82.5
GOODWILL 22.5

NI 14 100 0.75 30% 22.5

AMORTISASI
INVENTORY 30
EQUIPMEN -90 6 0.75 -11.25
INC 41.25
INVESTASI 31 MART 450
LESS DEV -50 30% -15
INVESTASI 31 DEC 14 476.25
 FAIR VALUE EQUITY
11-Jan INVESMENT 750 INVESMENT 750
CASH 750 CASH 750

DEV CASH 10 CASH 10

DEV INC 10 INVESMENT 10

31-Dec NO ENTRY INVESMENT 60

INC FROM INVEST 60
INVESTASI 90% 45 10% 5
100% 50
NA BV 40
EXCESS 10 GOODWILL

1 INVESMENT IN SUBSIDIARY HANYA ADA DI LK PARENT

2 EQUITY DALAM LAP KEUANGA KONSOL EQUITY PARENT