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Abstract
Artikel ini merupakan tinjauan terhadap PSAK No. 22 tentang akuntansiu penggabungan Usaha yang bertujuan menguraikan kondisi-kondisi untuk penyatuan (pooling) dalam penggabungan usaha. Kondisi-kondisi penyatuan sangat penting untuk diperhatikan bagi perusahaan sebelum mengadakan penggabungan usaha karena akan berkaitan dengan metode akuntansi yang akan digunakan. Dalam artikel ini dirangkum konsep dan metode akuntansi poenggabungan usaha menurut PSAK No. 22 dan APB Opinion 16 kemudian diakhiri dengan mengikhtisarkan kondisi-kondisi untuk dilakukan penggabungan usaha.
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