Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Di dalam akuntansi keuangan, efek yang ditimbulkan dari accounting change dapat di dokumentasikan dengan menggunakan beberapa basis, “An adjustment to the previous year’s net income to determine the current year’s net income” merupakan salah satu contoh dari penggunaan :
- Retroactive basis
- Fiscal-year basis
- Prospective basis
- Current basis
- Modified basis
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.