Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Jumi 2014 |
| Nomor Soal | : | 21 |
SOAL
Karakteristik dari cadangan berikut yang dapat dikategorikan sebagai statutory dan juga standar akuntansi keuangan adalah:
- Claim fluctuative reserve
- Premium deficiency reserve
- Contingency reserve
- Interest maintenance reserve
- Asset valuation reserves
- i benar
- ii dan iii benar
- iii, iv dan v benar
- i , iii dan v
| Pembahasan | Chapter 9 Page 301 [1]: Characteristics of certain reserves: - Claim fluctuative reserve (Statutory and GAAP)
- Premium deficiency reserve (Statutory only)
- Contingency reserve (Statutory only)
- Interest maintenance reserve (Statutory only)
- Asset valuation reserves (Statutory only)
[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 benar |
