Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2016 |
| Nomor Soal | : | 14 |
SOAL
Kualitas informasi akuntansi yang menunjukan bahwa laporan keuangan dan pencatatan akuntansi menyediakan informasi yang akurat dan obyektif serta terbebas dari bias dan misrepresentation, disebut:
- Comparable
- Reliable
- Consistent
- Relevant
| Pembahasan | Chapter 4 Page 91[1] : Reliable : financial reports and accounting records present accurate, objective information that is free from bias and misrepresnatation.
[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 |
