BELAJAR INTERNAL 3 IMUD JATIM

Cork Corporation acquires Dart Corporation in a business combination. Which of the following would be excluded from the process of assigning fair values to assets and liabilities for purposes of recording the acquisition? (Assume Dart Corporation is dissolved)

• Patents developed by Dart because the costs were expensed under GAAP

• Dart’s mortgage payable because it is fully secured by land that has a market value far in excess of the mortgage

• An asset or liability amount for over- or underfunding of Dart’s defined-benefit pension plan

• None of the above

Manakah yang merupakan jenis kombinasi bisnis vertikal....

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Suatu penggabungan usaha dimana sebuah perusahaan yang baru dibentuk untuk mengambil alih aktiva dan operasi dari dua atau lebih entitas bisnis yang terpisah, dan entitas yang terpisah sebelumnya tersebut dibubarkan adalah…

• Pembelian

• Penyatuan Kepemilikan

• Konsolidasi

• Merger

Pada tanggal 1 April, Imud Company membayar  $ 1.600.000 untuk semua saham biasa Imura Corporation yang diterbitkan dan beredar dalam transaksi yang diperhitungkan melalui pembelian. Pada tanggal 1 April aktiva dan kewajiban Imura Corporation tercatat sebagai berikut: (LIHAT GAMBAR)

Pada tanggal 1 April ditentukan bahwa nilai wajar persediaan Imura Corporation sebesar $ 380.000 serta nilai wajar properti dan peralatan (bersih) sebesar $ 1.120.000. Berapa nilai Goodwill yang dihasilkan dari penggabungan usaha tersebut?

• 0

• $ 100.000

• $ 300.000

• $ 360.000

Sihul Corporation agrees to issue additional shares of stock to its acquired entity, Reza Corporation, on the condition that Reza Corporation meet a certain earnings goal in the future. This contingency is:

• Classified as contingent liability

• Measured at its fair value on each reporting date until it resolved

• Not remeasured

• None of the above

Cahya Corporation dan Satria Corporation melakukan merger pada tanggal 1 Januari 2022. Dalam rangka merger tersebut, P Corp membayar jasa untuk mencari target akuisisi $20,000, biaya legal $6,500, biaya audit terkait penerbitan saham $5,000, biaya registrasi saham $2,500 dan biaya pendaftaran di bursa $2,000. Biaya yang harus dibebankan pada saat akuisisi

• $26,500

• $25,000

• $31,500

• $9,500

RnD Corporation paid $8,000,000 for all the issued and outstanding common stock of HR Corporation in a transaction properly accounted for as an acquisition. HR Corporation is dissolved. The recorded assets of HR Corporation $6,000,000 and fair value assets $9,800,000. The recorded and fair values liabilities of HR Corporation $2,300,000. How much the goodwill?

• $300.000

• $500.000

• $2.000.000

• $1.800.000

PT Krukah mengakuisisi seluruh asset bersih PT Ngagel dalam sebuah merger, memberikan imbalan berupa kas senilai Rp 352 juta. Nilai wajar asset PT Ngagel saat itu sebesar Rp 630 juta dan nilai liabilitasnya Rp 350 juta. Selisih nilai investasi atau imbalan yang dialihkan dengan nilai asset bersih teridentifikasi diperlakukan sebagai …..

• Goodwill

• Biaya Penggabungan Usaha

• Keuntungan Pembelian Diskon

• Tambahan Modal Disetor

In a business combination, the direct costs of registering and issuing equity securities are:

• Added to the parent/investor company’s investment account

• Charged against other paid-in capital of the combined entity

• Deducted from income in the period of combination

• None of the above

An excess of the fair value of net assets acquired in a business combination over the price paid is:

• Reported as a gain from a bargain purchase

• Applied to a reduction of noncash assets before negative goodwill may be reported

• Applied to reduce noncurrent assets other than marketable securities to zero before negative goodwill may be reported

• Applied to reduce goodwill to zero before negative goodwill may be reported