摘要：Merging business entity is to combine one or more other companies into oneeconomic entity and its primary purpose is to gain profit. The purpose ofscientific writing is to compare penerapa cost method and equity method in theconsolidated financial statements. To meet these objectives, we used datarelating to the writing of data consolidated financial statement at PT. WidyaKanaka where in the calculation using the cost method and the method ofOwnership.. While the acquisition price method is based on the theory that theaccounting for investments in subsidiaries shall be equal to accounting for otherlong-term investment in securities.
