![]() ![]() ![]() M a t a k u l i a h l a i n y a n g b e l u m a d a d i P D F i n i a k a n s a y a u p d a t e d i a k u n t a n s i d a n b i s n i s. Controlling ownership A business combination in which the acquired company remains as a separate legal entity with a majority of its common stock owned the purchasing company leading to a relationship.Accounting standards normally require consolidated financial statements. Organizational Structure and Reporting Merger A business combination in which the acquired assets and liabilities are combined with those of the acquiring company, resulting in no additional organizational components.Financial reporting is based on the original organizational structure. ![]() an acquirer obtains control of one or more The concept of control relates to the ability to direct policies and management. Formal agreements (Consummation of a written agreement requires recognition on the books of one or more of the companies that are a party to the combination) Forms of Organizational Structure Expansion through business combinations Entry into new product areas or geographic regions acquiring or combining with other companies. ![]() #Akuntansi keuangan lanjutan 2 pdf plus#Ethical Considerations Manipulation of financial reporting The use of subsidiaries or other entities to borrow money without reporting the debt on their balance sheets Using special entities to manipulate profits Manipulation of accounting for mergers and acquisitions allowed for manipulation The FASB did away with it and modified acquisition accounting Two Types of Expansion Internal Expansion Investment account (Parent) BV of net assets (Sub) External Expansion Acquisition price usually is not the same as BV, carrying value, or even FMV of net assets Business Expansion for Within New entities are created subsidiaries partnerships joint ventures special entities Control: How? The Usual Way Owning more than of the outstanding voting stock plus only 1 share will do it) The Unusual Way Having contractual agreements or financial arrangements that effectively achieve control 1. A Occurs when the shares are exchanged for shares of the parent, there leading to a reduction in the outstanding shares of the parent company. Because a subsidiary is a separate legal entity, the risk associated with the activities is limited. Business Objectives A subsidiaryis a corporation that is controlled another corporation, referred to as a parent company.Control is usually through majority ownership of its common stock. Disposing of a portion of existing operations Development of Complex Business Structures Size often allows economies of scale New earning potential Earnings stability through diversification Management rewards for bigger company size Prestige associated with company size Business Expansion A Occurs when the ownership of a newly created or existing subsidiary is distributed to the stockholders without the stockholders surrendering any of their stock in the parent company. Helps establish clear lines of control and facilitate the evaluation of operating results 2. Preview text Disusun oleh : Muhammad Firman (Akuntansi FE UI 2012) AKUNTANSI KEUANGAN LANJUTAN 1 CHAPTER 1 INTERCORPORATE ACQUISITIONS AND INVESTMENTS IN OTHER ENTITIES Motivating factors: 1. ![]()
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![]() ![]() build/Makefile does is to change directories to the build directory and invoke cmake.īack to the all target, we invoke $(MAKE) -C build, where $(MAKE) is a Makefile variable automatically generated for make. We provide the argument -p to ensure that mkdir does not scream at us for trying to create a directory that may already exist. The directory build is where we will perform our out-of-source build. build/Makefile does is to create the build directory using $(MKDIR), which is a variable for mkdir -p. The default target all is called by typing make, and invokes the target. $(MAKECMDGOALS): $(MAKE) -C build $(MAKECMDGOALS) Ifeq ($(findstring distclean,$(MAKECMDGOALS)),) # -Īll: $(MAKE) -C ($(MKDIR) build > (cd build > /dev/null 2>&1 & cmake ($(MKDIR) build > (cd build > /dev/null 2>&1 & cmake. Then, I create a top-level Makefile, and include the following: #. You may need to remove CMakeCache.txt." ) Please make a new directory (called a build directory) and run CMake from there. Message( FATAL_ERROR "In-source builds not allowed. You can use something like: add_custom_target(clean-cmake-filesĬOMMAND $ ) One can start a fresh build byĭeleting the build tree or creating a separate build tree. Because CMake does not change the source tree, there is The source tree will prevent CMake from generating any files in the In-source builds, but we strongly encourage users to adopt the notion ![]() Necessary if the user performs an in-source build. (CMake does generate a "make clean" target to remove files generated Would give users the false impression that it would work as expected. CMake does not generate a "makeĭistclean" target because CMakeLists.txt files can run scripts andĪrbitrary commands CMake has no way of tracking exactly which filesĪre generated as part of running CMake. Target that cleans the build and also removes Makefiles and other Some build trees created with GNU autotools have a "make distclean" ![]() ![]() Motion Graphics Pack includes more than 60 stylish assets.
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