Laporan Keuangan Konsolidasi

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Suci Atiningsih

Untuk lebih mengetahui penjelasannya, bisa klik link berikut: https://www.youtube.com/watch?v=rN1aYQiEsss&t=5s

Business

Laporan
Keuangan
Konsolidasi
Suci Atiningsih
STIE Bank BPD Jateng

Hubungan Afiliasi
Parent Company Controlling Interest
Lap Keuangankonsolidasi
Subsidiary company
Minority Interest

Mencari harga perolehan = jml lembar saham yg dibeli x harga
pasar per lbr saham
Mencari % kepemilikan =
𝐽𝑚𝑙 𝑙𝑒𝑚𝑏𝑎𝑟 𝑠𝑎ℎ𝑎𝑚 𝑦𝑔 𝑑𝑖𝑏𝑒𝑙𝑖
𝐽𝑚𝑙 𝑙𝑒𝑚𝑏𝑎𝑟 𝑠𝑎ℎ𝑎𝑚 𝑎𝑛𝑎𝑘
x 100%
Mencari nilai buku sesudah pembelian shm = % kepemilikan x (modal shm
anak + agio saham + LYD)
Mencari KHPDNB/KNBDHP = Harga perolehan – Nilai buku sesudah pembelian saham

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