Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2010 |
| Nomor Soal | : | 10 |
SOAL
Kualitas informasi akuntansi yang menunjukan bahwa laporan keuangan dan pencatatan akuntansi menyediakan informasi yang akurat dan objectif serta terbebas dari bias dan misrepresentation, disebut :
- Relevant
- Reliable
- Consistent
- Comparable
| Pembahasan | Chapter 4 Page 91 [1]:
Figure 4-4. 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 | b. Reliable |
