Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
November 2011 |
| Nomor Soal |
: |
12 |
SOAL
Manakah dari pernyataan ini yang tidak sesuai dengan principle of conservatism:
- Records revenues when they are expected
- Reports gains when they are expected
- Reports loss when they are certain
- Records expenses when they are certain, not necessarily expected
- iv benar
- ii dan iii benar
- i dan iv benar
- i,ii,iii dan iv benar
| Pembahasan |
Chapter 4 Page 89 [1]:
According to the principle of conservatism, a company:
- Records revenue only when they are certain
- Records expenses when they are expected , not necessarilty certain
- Reports losses immediately
- Reports gains only after they actually occur
[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. i,ii,iii dan iv benar |
