PERBANDINGAN PERLAKUAN AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS ATAS PSAK No. 22 PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA

Abstract

The purpose of this research was to analyze whether there are differences in the accounting treatment before and after the IFRS convergence PSAK No. 22 the company go public. PSAK No. 22 regulates the accounting treatment of business combinations. Business combination is generally done in the format of mergers, acquisitions, and consolidations. There are several reasons that serve as an excuse by the company that merged benefit costs, lower risk, less delay in operation, preventing the takeover, the acquisition of intangible assets and other reasons. There are two methods that can be used in a business combination is the purchase method and the pooling of interest method. In a business combination, the excess of the cost of acquisition and the acquirer part in the fair value of assets and liabilities that can be identified and recognized as goodwill. The results showed that there were indications that the convergence of IFRS so influential that resulted in differences in accounting for PSAK No. 22, the merger accounting method and accounting treatment of goodwill.

Keywords : IFRS convergence, business combinations, methods by purchase, methods pooling of interest, and goodwill.