Pembahasan Ujian PAI: A40 – No. 21- November 2015

Figure 15-4. Differences between financial accounting and management accounting
Issue:

• Audience
• Time focus
• Accounting standards
• Precision
• Non-monetary information
• Reporting obligations

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.