Professional Documents
Culture Documents
1.
2.
3.
KONGLOMERASI
1.
2.
3.
Merger
Consolidation
Acquisition
AA Company
AA Company
BB Company
(a) Statutory Merger
AA Company
CC Company
BB Company
(b) Statutory Consolidation
AA Company
AA Company
BB Company
BB Company
(c) Stock Acquisition
a)
b)
c)
d)
Goodwill
Conceptually, goodwill as it relates to
business combinations consists of all those
intangible factors that allow a business to earn
above-average profits.
From an accounting perspective, the FASB has
stated that goodwill is an asset representing
the future economic benefits arising from
other assets acquired in a business
combination that are not individually identified
and separately recognized.