Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 24 – November 2013

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : Akuntansi
Periode Ujian : November 2013
Nomor Soal : 24

SOAL

Berikut ini merupakan metode yang digunakan oleh perusahaan asuransi jiwa dalam mengalokasikan hasil investasi, kecuali :

  1. Investment Year Method
  2. Mean income allocation method
  3. Investment segmentation method
  4. Mean Liabilities method
  1. i
  2. ii
  3. iii dan iv
  4. i, ii dan iv
[showhide type more_text=”Kunci Jawaban & Pembahasan” less_text=”Sembunyikan Kunci Jawaban & Pembahasan”]
Pembahasan Chapter 18 Page 586[1]:

Currently, insurance companies use several investment income allocation methods. Three of these methods are the mean liabilities method, the investment year method, and the investment segmentation method.


[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.

Jawaban b. ii
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