Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2010 |
| Nomor Soal |
: |
23 |
SOAL
Berikut ini merupakan jenis Note yang biasanya terdapat dalam financial statements, kecuali:
- Subsequent events note
- Contingency note
- Commitments
- Post period adjustment
| Pembahasan |
Chapter 5 Page 133 [1]:
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. |
| Jawaban |
d. Post period adjustment |
