Akuntansi Keuangan Lanjutan 1

The Learning Goal of this subject is applying technical competence in Accounting Related Fields. The learning outcomes to be achieved in this subject is applying technical competence in Financial Accounting. In order to achieve that learning outcome, students will be able to prepare financial statements, including consolidated financial statements, in accordance with IFRSs or other relevant standards.

Topics

 * AKL1: Business Combination
 * AKL1: Accounting for Investments in Common Stock
 * AKL1: Consolidation
 * AKL1: Consolidation: Wholly Owned with No Differential
 * AKL1: Consolidation: Partially Owned with No Differential
 * AKL1: Consolidation: Wholly Owned with Differential
 * AKL1: Consolidation: Partially Owned with Differential
 * AKL1: Intercompany Inventory Transactions
 * AKL1: Intercompany Transfer of NCA and Services
 * AKL1: Intercompany Indebtness
 * AKL1: Consolidation Ownership Issues
 * AKL1: Multinational Accounting: Forex Transaction
 * AKL1: Multinational Accounting: Translation of Functional Currency Statements
 * AKL1: Segment Reporting
 * AKL1: Joint Arrangement
 * AKL1: Sharia Accounting

Required Readings

 * Christensen, et.al., Advanced Financial Accounting ,12th ed., McGraw Hill, 2019
 * Tan, Pearl, Chu Yeong Lim and Peter Lee. Advanced Financial Accounting: An IFRS Standards Approach 3rd Ed, McGraw Hill, 2017
 * Ikatan Akuntan Indonesia, Standar Akuntansi Keuangan, 2019 or updated (PSAK)