Recording of Allocation And Amortization In the Consolidation Process

Authors

  • Aulia Puspita Sari Universitas Muhammadiyah Sumatera Utara Author

Keywords:

Consolidated, Financial statements, Amortization, Accounting

Abstract

The preparation of consolidated financial statements in Indonesia is actually increasingly widespread. It can be seen that there are more and more restructurings being carried out by public companies in reshuffling the ownership structure horizontally. Commercial amortization depreciation is obtained from time to time the value of the allocation of intangible assets with the benefits of assets. This can be charged based on financing in the calculation of net income. Thus it is necessary to identify the amortization and allocation records in the consolidated financial statements. This study uses a qualitative method where researchers use sources relevant to the research. These sources are obtained from scientific articles from the past 10 years, proceedings, newspapers and other documents that have information based on facts. Based on the results of the research, it shows that in recording moralization and allocation in the consolidated financial statements, namely the treatment and determination of goodwill, the recording uses the equity method, and the recording is based on the condition of the company

References

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Published

2023-02-01

How to Cite

Recording of Allocation And Amortization In the Consolidation Process. (2023). Central: Journal of Economics and Law, 1(1), 1-4. https://jurnal.yrpk.org/index.php/central/article/view/1