Transcription of K-IFRS 1115호 I 수익기준서 해설 ① - klca.or.kr
1 K-IFRS 1115 , ?I IFRS 15, ( A S B) 2014 5 I F R S 15 ( R e v e n u e f r o m C o n t a c t s w i t h C u s t o m e r s) . 60 . F R S 2017 ( 2018 1)) .. 6 . K-IFRS 1115 . (02-2087-7141 2.
2 1) IFRS 15 2017 1 1 . IASB 2015 5 2018 1 1 . 2015 7 .54 2015 7 - vs - .. 7 .. - ..1 2 5 4 3 1 5 .[1 ] ..[2 ] .. 5 .1 2.
3 ( ; ).KLCA Monthly Journal V .487 55 ? . ? ..[3 - ]2 3 .. ( ) ..[4 - ]4 3 2 .. ( ) ..2>.
4 [5 - ] .. ? 2) .. , .56 2015 7 .. 5 1 2 ..( : T V ) .( : ) . ( : ) .. 5 . 5.
5 K - I F R S 1115 . 2015 7 2015 9 . 2015 K - I F R S 1115 2017 .KLCA Monthly Journal V .487 57
