레포트 (52)
adoption of IFRS. In October 2008, the company has appointed an External Advisor to analyze the main differences between IFRS and K-IFRS as the first-phase preparation. In the second-phase preparation, KT&G established responses to for the major differences and decided on the companys accounting policies. In the third-phase preparation, the company prepares financial statements based on K-IFRS.
11페이지 | 1,200원 | 2010.01.27
of R&D investment profitable after transition to IFRS. R&D investment is considered as equity capital not as expense under IFRS. Even if R&D part is one of the most critical property of a certain firm, it had made value of firm decreased. 5. CONCLUSIONEven though there are positive aspects under IFRS,KT&G as an early adopting company Could make confusion Such as, making operating incom
9페이지 | 800원 | 2010.01.27
financial statements for 31 Dec 2009, 31 Dec 2008 and current financial status as of 1 Jan 2008 and FYE09, FYE08’s financial performance, cash flow contents of Yungjin Pharm Co. are qualified based on the principles of K-IFRS. Company DescriptionDate of transition to IFRS: 1 Jan 2009End date of the recent annual reporting period: 31 Dec 2009IPO date: 25 Jun 1973Additional information: Merg
26페이지 | 2,100원 | 2010.09.08
[중급회계] 코스모화학(주) K-IFRS 조기도입 사례(영문)
of IFRS on the financial statements. The impact of IFRS on the financial statement can be summarized as follows: (only the accounts that has been changed by the adoption of the IFRS is stated)The statement of financial position as of 1 JAN 2008 (transition date) (in number of thousands of won)accountsK-GAAPEffect of the adoption of the IFRSK-IFRSInvestment on subsidiaries6,553,113397,35
9페이지 | 1,400원 | 2011.02.07