文章基本信息

标题：APPLICATION OF INCOME PRICE AND OWNERSHIP METHOD EFFECT IN PREPARATION TO CONSOLIDATED FINANCIAL STATEMENT IN PT. WIDYA KANAKA
本地全文：下载
作者：Peni Rinawati
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Merging business entity is to combine one or more other companies into oneeconomic entity and its primary purpose is to gain profit. The purpose ofscientific writing is to compare penerapa cost method and equity method in theconsolidated financial statements. To meet these objectives, we used datarelating to the writing of data consolidated financial statement at PT. WidyaKanaka where in the calculation using the cost method and the method ofOwnership.. While the acquisition price method is based on the theory that theaccounting for investments in subsidiaries shall be equal to accounting for otherlong-term investment in securities.