Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2015 |
| Nomor Soal | : | 7 |
SOAL
Penerapan matching principle di akuntansi asuransi adalah mengakui hal-hal berikut pada saat diterimanya premi, kecuali:
- Klaim
- Biaya penjualan
- Komisi
- Cadangan Premi
| Pembahasan | Chapter 4 Page94 [1]: Matching principle : a company recognizes expenses when the company earns the revenue related to those expenses, regardless of when the company receives cash for its business transaction
[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. klaim |
