Perlakuan Akuntansi Kepemilikan Saham XL (Perubahan Saham PT Excelcomindo, Tbk. menjadi PT Axiata, Tbk.)

Abstract

The title of these research is the Accounting Behaviour of XL Stock’s Owners (Case in PT XL Axiata Tbk), has been researched with data Analysis of financial report, Notes of financial statement and Stock’s owners history from PT XL Axiata Tbk it’s web. As the objective of this research is the behavior of accounting XL stock owner`s based on PSAK 40. The method is case study and description with documentation datas gathering. The results are : from 2005 – 2009, caused acutition of it’s XL stock, such as Indocel Holding Sdn. Bhd, ETISALAT International Indonesian Ltd and Public. The Conclution are 1) it’s a horizontal aqucition as a common stocks merchandise 2) the equity statement publish only the total number of capital stocks with company retained earning. There are some subsidiaries journal’s and balance sheet report for capital stock and added capital.