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STOCK INVESTMENT
Muflikh Zenith
Andang Juandi
Reffi Sulaeman
Mohammad Fachrizal
Ramadhi Ali Kurnama
START
Definitions
Level Of
Influence
Equity Method
Ability to
Influence or
Control
Goodwill
Impairment
Fair Value /
Cost Method
Applying the
Equity Method
Definitions
Stock Investment
Kepemilikan atau pembelian saham-saham
perusahaan oleh suatu perusahaan lain atau
perorangan dengan tujuan untuk memperoleh
pendapatan tambahan diluar pendapatan dari usaha
pokoknya.
Level Of Influence
FAIR VALUE
METHOD
<20%
EQUITY METHOD
CONSOLIDATION
20-50%
>50%
Metode Equity
Investasi dalam
saham biasa dicatat
pada biayanya, dan
dividen dari laba
berikutnya
dilaporkan sebagai
pendapatan dividen.
Investasi dicatat
pada biaya
perolehan dan
disesuaikan dengan
keuntungan dan
kerugian dan
dividen.
100,000
100,000
Cash
Dividend income
4,000
4,000
1,000
1,000
21,000
21,000
Equity Method
At acquisition: Pilzner buys 2,000 shares of Sud
for $100,000.
Investment in Sud
100,000
Cash
100,000
Pilzner receives $4,000 in dividends from Sud.
Cash
Investment in Sud
4,000
4,000
2-8
Cash
Investment in Sud
4,000
4,000
2,000
2,000
1,000
50
100
150
Amount
$300
(60)
900
60
200
$1,400
$5,000
3,600
$1,400
Amortization
1st year
1st year
20 years
5 years
None
300
300
Total
Initial
amoun
t
1st year
Unamortized
amort. excess at year-end
$300
(60)
($300)
60
$0
0
900
(45)
855
60
(12)
48
200
200
$1,400
($297)
$1,103
Investment in Sloan
Income from Sloan
603
603