Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2014 |
| Nomor Soal |
: |
7 |
SOAL
Perusahaan asuransi kadang-kadang melaporkan suatu extraordinary item – baik itu extraordinary gain ataupun extraordinary loss – pada laporan kinerja keuangan. Sifat/karakteristik dari suatu extraordinary item adalah:
- Jarang terjadi
- Tidak biasa
- didasarkan terutama pada keputusan manajemen
- i dan ii benar
- ii dan iii benar
- i dan iii benar
- i, ii dan iii benar
| Pembahasaan |
Chapter 5 Page 117 – 118 [1]:
An extraordinary item is a non-core business transaction that is (1) unusual, (3) Rare in occurrence, and (3) not base primarily on management decisions. Extraordinary item include, for example losses from natural disasters, losses from enactment of a new law, and gains from the expropriation of a company’s land and buildings for a highway.
Chapter 19 Page 613 [1]:
An extraordinary item, also called an extraordinary gain (loss), is an item that is unusual or infrequent, such as damage caused by fire at a comapny’s home office.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
a. i dan ii benar |
