Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2014 |
| Nomor Soal |
: |
8 |
SOAL
Berikut ini merupakan contoh dari extraordinary item:
- Efek dari buruh mogok
- Perubahan nilai dari valuta asing
- Kerugian karena pemberlakuan Undang-Undang yang baru
- Pelepasan dari segmen bisnis
| Pembahasan |
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.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c. Kerugian karena pemberlakuan Undang-Undang yang baru |
