Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2013 |
| Nomor Soal | : | 19 |
SOAL
Berikut ini merupakan jenis Note yang biasanya terdapat dalam laporan keuangan, kecuali:
- Post period adjustment
- Subsequent events note
- Commitments
- Contingency note
- i
- ii
- i dan iii
- ii dan iv
| Pembahasan | Chapter 5 Page 133[1]: Figure 5-12. Typical noted to the financial statement: - Accounting policies note
- Note on income taxes
- Segment information note
- Contingency Note
- Commitments
- Subsequent Event Note
- Quarterly Data Note
- Related Party Transactions
- Prior Period Adjustments
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. i |
