Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2010 |
| Nomor Soal | : | 26 |
SOAL
Dibawah ini merupakan external users yang mempunyai indirect financial interest:
- policyowners
- beneficiaries
- insureds
- rating agencies
| Pembahasan | Chapter 1 Page 9 [1]: external user indirect financial interest: - sercurity and exchange commission
- office of the superintendent of financial institutions
- national association of insurance commissioner
- american institture of certified public accountants
- canadian institture of chartered accounttants
- financial accounting standard board
- rating agencies
- stock exchanges
- state guaranty funds
- taxation authorities (federal, state, or provincial and local)
[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. rating agencies |
