레포트 (6)
[중급회계] 코스모화학(주) K-IFRS 조기도입 사례(영문)
Corporation)GS Global (H.K) Co., Ltd. (구, Ssangyong (H.K)Co., Ltd.)Ssangyong (U.S.A) Inc.GS Global Australia Pty Ltd. (구, Ssangyong Australia Pty Ltd.)GS Global Europe GMBH (구, Ssangyong Europe GMBH)쌍용기초소재(주)(주)GS홈쇼핑(*2)(주)디앤샵(*2)(a) Describe the company. (b) Describe the accounting policies and key events.(c) Assess the impact of IFRS on the financia
9페이지 | 1,400원 | 2011.02.07
[중급회계] 코스모화학(주) K-IFRS 조기도입 사례(영문)
Adoption of IFRS62) Fair value measurement of financial assets or financial liabilities at initial recognition3) Borrowing costBeforeAfter Revaluation surplusLand26,709,004,962212,449,500,000195,741,495,038(thousands of won)1st JAN 2008 (transition date) AccountK-GAAPEffect of adopting IFRSK-IFRSTotal Asset159,396,910455,458159,852,368Total Liabilities121,995,649(-)934,606
9페이지 | 1,400원 | 2011.02.07
adopting K-IFRS, revenue was recognized when significant risks and compensation were transferred. In KT&G, Revenue is measured at its received or expected (to receive) fair value, less discounts and rebates. Revenues are recognized when significant risks are transferred to the buyer, and the company no more has continuing managerial involvement and effective control. Revenue from rendering of ser
11페이지 | 1,200원 | 2010.01.27
조기업’이라는 그룹 비전에 바탕을 두고 교육에 초점을 둔사회공헌활동을 펼치고 있다. 1979년 설립한 동원육성재단을 통해 대학생들에게 장학금을 지급하고여러 연구기관을 지원하고 있으며 2007년부터는 매월 영유아 1만 2천명에게 책 한 권씩 보내는‘동원 책꾸러기’라는 프로그램을 운영하고 있
45페이지 | 2,400원 | 2012.02.11