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Presentasi berjudul: 'AKUNTANSI PAJAK EDISI 6 WALUYO'— Transcript presentasi:
1 AKUNTANSI PAJAK EDISI 6 WALUYO
10KOMBINASI BISNISAKUNTANSI PAJAK EDISI 6WALUYO© 2008 Pearson Prentice Hall
Bab I Akuntansi Pajak Waluyo Edisi 6 Ebook 1
2 BISNISPSAK No. 22 (Revisi 2010), Bisnis adalah suatu rangkaian terpadu dari kegiatan dan aset yang mampu diadakan dan dikelola dengan tujuan memberikan hasil dalam bentuk dividen, biaya yang lebih rendah atau manfaat lain secara langsung kepada investor atau pemilik, anggota atau peserta lain.Kendall & Kendall
3 KOMBINASI BISNISAdalah suatu transaksi atau peristiwa lain yang mana pihak pengakuisisi memperoleh pengendalian atas satu atau lebih bisnis (true merger) atau penggabungan setara (merger of equals)The commonality of these methods is talking with and listening to people in the organization in order to understand their interactions with technology through a series of carefully composed questions.
Bab I Akuntansi Pajak Waluyo Edisi 6 Ebook 2017
4 Kombinasi Bisnis diterapkan untuk kepentingan (PSAK No. 22)
Pembentukan ventura bersamaAkuisisi aset atau kelompok aset yang bukan merupakan suatu bisnis, maka pihak pengakuisisi mengindentifikasi dan mengakui aset terindentifikasi yang diperoleh.Kombinasi entitas atau bisnis sepengendali.
5 Penggunaan Harga Pasar
Jumlah yang seharusnya dikeluarkan atau diterima berdasarkan harga pasarSelisih antara harga pasar dengan nilai sisa buku harta yang dialihkan merupakan penghasilan yang dikenakan Pajak Penghasilan (PPh).Opinions – may be more revealing and more important then facts. By seeking opinion rather then fact you can discover key problems.Feelings – You can understand the organization’s culture more fully by listening to the feelings of the respondent.Goals – project the organization’s future. You may not be able to determine goals through any other method.HCI – the ergonomic aspects, the system usability, how pleasing and enjoyable the system is, and how useful it is in supporting individual tasks.
6 Penggunaan Nilai BukuBerdasarkan akuntansi komersial, metode yang digunakan untuk pengabungan, peleburan dan pemekaran usaha;1. penyatuan kepentingan (pooling of interest).2. pembelian (purchase)Reading background material – read and understand as much background information about the interviewees and their organization as possible.Corporate Web siteCurrent annual reportCorporate news letterAny publication sent out to explain the organization to the publicStandard and Poor’sTrying to build a common vocabulary to phrase interview questions and to maximize the interview time.Establishing interview objectives – four to six key areas concerning HCI, information processing and decision-making behaviorDeciding whom to interview – Strive for balance so that as many users’ needs are addressed as possible.Preparing the interviewee – Call ahead; keep to 45 minutes to an hour at the most.Deciding on question types and structure – write questions to cover the key areas of decision making that you discovered when you ascertained interview objectives.
This means if you want to power passive UBNT devices you'll need the PoE converter they sell in the store.Check out the Topology view with the switch installed!UniFi SWITCH 8 and SWITCH 8 60W datasheets:Follow me:Instagram -SUBSCRIBE! The SWITCH 8 only has PoE pass through and the SWITCH 8 60W provides 4 ports of 48v 802.3af PoE. Ubiquiti 8 port poe.