A Brief Background on Accounting for Business CombinationsAlthough the terjemahan - A Brief Background on Accounting for Business CombinationsAlthough the Bahasa Indonesia Bagaimana mengatakan

A Brief Background on Accounting fo

A Brief Background on Accounting for Business Combinations

Although there are conceptual difficulties with the pooling method, the underlying problem
that arose was the introduction of alternative methods of accounting for business combinations
(pooling versus purchase). Numerous financial interests are involved in a business combination,
and alternate accounting procedures may not be neutral with respect to different interests. That is,
the individual financial interests and the final plan of combination may be affected by the method
of accounting.

Until 2001, accounting requirements for business combinations recognized both the pooling and
purchase methods of accounting for business combinations. In August 1999, the FASB issued a report
supporting its proposed decision to eliminate pooling. Principal reasons cited included the following:
■ Pooling provides less relevant information to statement users.
■ Pooling ignores economic value exchanged in the transaction and makes subsequent
performance evaluation impossible.
■ Comparing firms using the alternative methods is difficult for investors

firm gains control over another.
GAAP eliminated the pooling of interests method of accounting for all transactions initiated
after June 30, 2001.[2] Combinations initiated subsequent to that date must use the acquisition
method.
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A Brief Background on Accounting for Business CombinationsAlthough there are conceptual difficulties with the pooling method, the underlying problemthat arose was the introduction of alternative methods of accounting for business combinations(pooling versus purchase). Numerous financial interests are involved in a business combination,and alternate accounting procedures may not be neutral with respect to different interests. That is,the individual financial interests and the final plan of combination may be affected by the methodof accounting.Until 2001, accounting requirements for business combinations recognized both the pooling andpurchase methods of accounting for business combinations. In August 1999, the FASB issued a reportsupporting its proposed decision to eliminate pooling. Principal reasons cited included the following:■ Pooling provides less relevant information to statement users.■ Pooling ignores economic value exchanged in the transaction and makes subsequentperformance evaluation impossible.■ Comparing firms using the alternative methods is difficult for investorsfirm gains control over another.GAAP eliminated the pooling of interests method of accounting for all transactions initiatedafter June 30, 2001.[2] Combinations initiated subsequent to that date must use the acquisitionmethod.
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Sebuah Latar Belakang Singkat tentang Akuntansi Penggabungan Usaha

Meskipun ada kesulitan konseptual dengan metode penyatuan, masalah mendasar
yang muncul adalah pengenalan metode alternatif akuntansi untuk kombinasi bisnis
(pooling dibandingkan pembelian). Kepentingan keuangan banyak terlibat dalam kombinasi bisnis,
dan prosedur akuntansi alternatif mungkin tidak netral terhadap kepentingan yang berbeda. Artinya,
kepentingan keuangan individu dan rencana akhir dari kombinasi dapat dipengaruhi oleh metode
akuntansi.

Sampai tahun 2001, persyaratan akuntansi untuk kombinasi bisnis diakui baik pooling dan
pembelian metode akuntansi untuk kombinasi bisnis. Pada bulan Agustus 1999, FASB mengeluarkan laporan
yang mendukung keputusan diusulkan untuk menghilangkan pooling. Alasan utama dikutip meliputi:
■ Pooling memberikan informasi yang kurang relevan bagi pengguna laporan.
■ Pooling mengabaikan nilai ekonomi dipertukarkan dalam transaksi dan membuat berikutnya
evaluasi kinerja mustahil.
■ Membandingkan perusahaan menggunakan metode alternatif sulit bagi investor

keuntungan perusahaan kontrol atas yang lain.
GAAP dieliminasi metode penyatuan kepentingan akuntansi untuk semua transaksi dimulai
setelah tanggal 30 Juni 2001. [2] Kombinasi dimulai setelah tanggal tersebut harus menggunakan akuisisi
metode.
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