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PENYAJIAN PENYAJIAN REKENING INVESTASI DALAM LAPORAN KEUANGAN PERUSAHAAN INDUK

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Penyajian penyajian rekening investasi dalam laporan keuangan perusahaan induk
Laporan keuangan perusahaan induk




Di dalam neraca konsolidasi , tidak ada perbedaan lagi antara metode pencatatan terhadap investasi saham-saham perusahaan anak baik pada metode harga perolehan, atau pada metode equity. Kedua metode pencatatan tersebut menghasilkan neraca yang menunjukan posisi keuangan yang sama. Akan tetapi kedua metode tersebut menghasilkan saldo dalam rekening investasi saham dan rekening laba yang ditahan pada buku buku perusahaan induk yang berlainan.  Hal ini mengakibatkan posisi keuangan dan hasil usaha yang berbeda-beda dalam laporan keuangan individual perusahaan induk. Sehingga di dalam menginterpretasikan laporan keuangan (neraca dan laporan rugi-laba) tersebut; sangat dipengaruhi oleh metode pencatatan yang dipakai. Khususnya terhadap informasi yang berhubungan dengan pemilikan saham saham perusahaan anak. Oleh karena itu, agar tidak menimbulkan interpretasi yang bertentangan di dalam laporan keuangan indivualnya harus dinyatakan secara jelas (footnote atau catatan tersendiri) tentang metode pencatatan yang dipakai dalam hubungannya dengan pemilikan saham-saham perusahaan anak.
Apabila metode harga perolehan (cost method) dipakai disamping harus dinyatakan secara jelas seperti tersebut di atas, juga perubahan-perubahan netto di dalam hak-hak pemegang saham yang berasal dari (pembagian) laba perusahaan anak sejak posisi kontrol dicapai harus disajikan secara terpisah di dalam neraca. Jika sebagian dari perubahan-perubahan netto itu terjadi dalam periode akuntansi yng sedang berjalan, maka harus dilaporkan di dalam laporan rugi laba(perusahaan induk).
Di lain pihak jika metode equity dipakai, disamping laporan keuangan harus menyatakan tentang metode pencatatan itu, harus dijelaskan juga mengenai harga perolehannya, serta penghasilan deviden yang telah diterima dalam hubungannya dengan pemilikan saham-saham perusaan anak.
Hal ini diperlukan agar diketahui besarnya bagian keuntungan yang diperoleh oleh perusahaan anak yang telah direalisasikan melalui pembagian deviden. Penjelasan tersebut diperlukan di dalam laporan keuangan(individual), mengingat hal tersebut juga mempunyai konsekuensi yuridis tersendiri bagi perusahaan induk sebagai unit usaha yang berdiri sendiri, khususnya dalam rangka membatasi jumlah laba yang akan dibagikan sebagai deviden kepada par pemegang saham.

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