Analysis of Business Combination Transactions with IFRS Convergence at PT Gowa Makassar Tours Development Tbk
DOI:
https://doi.org/10.46799/ajesh.v1i3.17Keywords:
Business Combination, IFRS Convergence, Tourism DevelopmentAbstract
The title of this research is “Analysis of Business Combination Transactions with IFRS
convergence at PT Gowa Makassar Tourism Development Tbk and its Subsidiaries Period
2021/2022. The aim is to provide an overview of the business combination with IFRS
convergence at PT Gowa Makassar Tourism Development Tbk and its subsidiaries in terms
of report information annual financial statements of PT Gowa Makassar Tourisme
Development Tbk and its Subsidiaries. This research data is secondary data in the form of
the annual financial statements of PT Gowa Makassar Tourism Development Tbk and its
Subsidiaries for the period 2021/2022. The research method used is descriptive analysis
method that describes the observational data does not use statistical test analysis. PSAK 55,
PSAK 60, PSAK 62, and accounting standards used with the application of PSAK 77 and
IFRS. The basis of evaluation in making the financial statements of PT Gowa and its
subsidiaries is the concept of cost, where the purchase price is based on fair value, which is
the IFRS value of the financial statements of the same value.
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Copyright (c) 2022 Rezi Safutri, Faradila, Rika Yoshita, Masdar Ryketeng
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