Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Mei 2011 |
Nomor Soal |
: |
17 |
SOAL
Berikut ini merupakan bagian dari principles of conservatism, kecuali:
- Records expenses when they are expected
- Reports loss immediately
- Reports gain when they are expected
- Records revenues only when they are certain
Pembahasan |
Chapter 4 Page 897 [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 |
c. Reports gain when they are expected |