Pembahasan Ujian PAI: A40 – No. 23 – Juni 2010

Figure 5- 12 . Typical notes to the financial statements:

• Accounting Policies Note
• Note on Income Taxes
• Segment Information Note
• Contingency Note
• Commitments
• Subsequent Events 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.