Transcription of 연결재무제표에 대한 이해 (1) - klca.or.kr
1 (1) _ _ .. KPMG . Tel. 02-2112-0808.. jhshin@ kr.. ? .. K-IFRS . 2 K-IFRS . 3 ? . 4 (1) .. 5 (2) . 6 k - ifrs (1) . 7 K- IFRs 1 (2) . 8 K-IFRS (1).. 9 K-IFRS (2).. 10 .. K- IFRS . 11 .. 12 K- IFRS ( ') .. K- IFRS .. ? .. ? . 4 .. ' .. ' . ' .. KLCA Monthly Journal 33.. ' .. K- IFR S .. 50% .. 50% .. 50% .. A . K- IFRS . B .. B . K- GAAP . K- IFRS .. [ .. I .. 34 2014 10 .. < 1. > .. A B .. 350 120 . 250 80 . < 2. >. A 100% B . ( ) ( ).. f "T " . 100 .. ^ . AB . AB 470 . , , .. 330 . A . , , .. , , .. 1 A B 100% . , , .. A . A B . , .. 470 . B 120 ( . , ) . 100 A .. B . 2 . B .. A ( .. ) .. A B .. 100 AB .. 370 .. 2 .. KLCA Monthly Journal 35.]
