Pembahasan Ujian PAI: A40 – No. 16 – November 2013

Typical owners’ equity accounts include:

• Common Stock
• Preferred Stock
• Additional Paid-in Capital
• Treasury Stock
• Unassigned Surplus (statutory accounting) or Retained Eranings (GAAP)

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