Pembahasan Ujian PAI: A40 – No. 18 – Maret 2013

Assets = Liabilities + Owner’s Equity + Revenue – Expenses
Revenue – Expenses = Net Income [Loss] Sehingga Assets = Liabilities + Owner’s Equity + Net Income [Loss]

Dapat ditulis menjadi
Assets – Net Income [Loss] = Liabilities + Owner’s Equity

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