Pembahasan Ujian PAI: A40 – No. 10 – November 2018

The effect of an accounting change can be documented on a[1]

• Retroactive basis (for example, an adjustment to correct a material error in a previous accounting period)
• Current basis (for example, an adjustment to the previous year’s net income to determine the current year’s net income)
• Prospective basis (for example, spreading the effects on income over the current and future accounting periods)

Jawaban: d. Current basis

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