Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2013 |
| Nomor Soal | : | 4 |
SOAL
Informasi akuntansi harus memenuhi kriteria:
- Konsistensi, relevansi, konsep periodisasi
- Konsistensi, relevansi, terukur
- Konsep periodisasi, materialitas, komparabilitas
- Konsistensi, relevansi, reliabilitas
| Pembahasan | Chapter 4 Page 94[1]: Accounting information qualities : - Reliable : financial reports and accounting records present accurate, objective information that is free from bias and misrepresnatation
- Relevant : financial report s provide useful and timely information that is likely to affect an interested user’s decision about a company
- Consistent : financial statements apply the same accounting principles and concepts over time
- Comparable : financial statements enable analysis within a company and among companies overtime
- Materiality : a company must disclose all significant monetary and non monetary information in its financial statements
- Conservatism : a company project relatively low values for its assets and net income, and relatively high values for its liabilities and expenses
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. Konsistensi, relevansi, reliabilitas |
