Analisis Akuntansi Kombinasi Bisnis Dengan Konvergensi IFRS  Pada Laporan Keuangan Perusahaan

Muhamad Riswantoro; Wisnu Pramudya; Ahmad Danu; Endang Kartini Panggiarti

doi:10.61132/maeswara.v2i1.596

Authors

Muhamad Riswantoro Universitas Tidar
Wisnu Pramudya Universitas Tidar
Ahmad Danu Universitas Tidar
Endang Kartini Panggiarti Universitas Tidar

DOI:

https://doi.org/10.61132/maeswara.v2i1.596

Keywords:

Business Combinations, IFRS Convergence, PSAK 22, Reporting

Abstract

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

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