Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2010 |
| Nomor Soal |
: |
16 |
SOAL
Berikut ini merupakan laporan yang dikategorikan sebagai Dynamic report/Dynamic measure, kecuali:
- Neraca
- Laporan Arus kas
- Laporan Rugi-Laba
- Laporan perubahan modal
| Pembahasan |
Chapter 2 Page 42 [1]:
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. |
| Jawaban |
e. neraca |
