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 |
