Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
November 2015 |
| Nomor Soal |
: |
21 |
SOAL
Perbedaan dari Akuntansi keuangan dan Akuntansi manajemen pada aspek-aspek berikut,kecuali:
- Pengguna laporan
- Waktu
- Tingkat keakuratan
- Informasi non keuangan
- Banyaknya laporan
| Pembahasan |
Chapter 15 Page 480 [1]:
Figure 15-4. Differences between financial accounting and management accounting
Issue:
- Audience
- Time focus
- Accounting standards
- Precision
- Non-monetary information
- Reporting obligations
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
e. Banyaknya laporan |
