标题：INFLUENCE OF APPLICATION OF ACQUISITION PRICE METHOD AND METHOD OF TITLE IN THE DEVELOPMENT OF CONSOLIDATED FINANCIAL STATEMENTS AT PT. WIDYA KANAKA
摘要：Enterprise merger is to combine one or more other companies into a singleeconomic entity and its main purpose is to make a profit. The purpose ofscientific writing is to compare the cost penerapa methods and methods ofownership in the preparation of consolidated financial statements. To meet theseobjectives, then used the data related to the writing of data on the consolidatedfinancial statements PT. Widya Kanaka where in the calculation using the costmethod and the method of Ownership. The results of the discussion showed thatthe method used by the investor ownership of investment shares entitled to vote,to give him the ability to greatly affect the operating and financial policiesinvestee (recipient of investment) even though these investors have only 50% orless than 50% of the shares entitled to vote even concluded ownership APB 20%or more of the shares entitled to vote are able to exert significant influence overoperating and financial policies investee. While the acquisition price method isbased on the theory that the accounting firm investing in children must be equalto accounting other long-term investments in marketable securities.
