Pembahasan Ujian PAI: A40 – No. 8 – Juni 2010

Typical owner equity accounts include

• Common stock
• Preferred stock
• Additional paid in capital
• Treasury stock
• Unassigned surplus (statutory accounting) or retained earning (GAAP)

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