Pembahasan Soal Ujian Profesi Aktuaris
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:
[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 |