Pembahasan Ujian PAI: A40 – No. 16 – Juni 2010

The balance sheet is a static measure, that is , a snapshot of a company on a specified date. The statement of operations, however is a dynamic measure, which means that it measures the movement or flow of business transactions over a specified accounting period (Ex statement of operation).

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