Transcription of 매도자의 조건부대가에대한 회계처리 적용실무 해설 18
1 IFRS 81 IFRS IFRS Group IFRS . (02-2087-7141 2, .. 11103 39 40 1032 : 11 . (1) (2) . ?)
2 - A 100% B . A 150 3 5% . B 100 . A .( ) 10 .( 3 1 70 2 3 15% 10% ) 1 2 3 30% . A 1039 ..28 2015 1 B ( ) 150 ( ) 100 10 60 A 1 . 100%.
3 (15% 10% )( : ) 5% 1 . ( ) ( ) 1 (30% 10% )( : ) 5% 2 .( ) - 1 ( ) (*2) 1 (*2) 10 X 10% = 1 ( ) - ( ) (*3) (*3) 9 -(10 + ) = 1039 55(2) . AG8 . 3.
4 2 3 . : IFRS Group (02-3781-9162, 1102 . , . , , , , , , . 1012 ( ) (0).)
5 KLCA Monthly Journal 29 IFRS IFRS [ ]A 2013 1 1 10 600 ( 500 ) 100 2 . 150 A 2 2 2013 2014 1 2 . 2015 1 1 . A 2015 1 1 500,000 . 25% . 2013( ) 60,000( ) 60,000(*1) ( ) 15,000( ) 15,000(*2)( ) 60,000 ( )2014( ) 60,000( ) 60,000 ( ) 15,000( ) 15,000( ) 60,000 ( )2015( ) 480,000(*3) 120,000( ) 500,000 100,000 ( ) ( ) 25,000(*4) 5,000( ) ( ) 30,000(*5) ( ) ( ) 30,000( ) 30,000( ) 120,000 ( )( ) 100,000 ( )(*1) 100x(10-2)x150^2, (*2) 60,000x25%, (*3) 100x8x600(*4) 100,000x25% ( ).
6 ( 100,000 ) (*5) . ( ) 1012 . 2014 . : (02-3781-3137, A B 80% A .B.)
7 (puttable) B . B ? , B A A ?30 2015 1 B B .. ( 1032 16A).(1) .(2) .(3) .(4).
8 (5) ( ) . 5 ( 1032 16B).(1) ( I) .(2) . B (16A(1) (2)) (16A(3)). (16A(4)) (16A(5)).
9 B 16B I B .A A B . 1032 16A-16D .. 16A 16B 16C 16D . A . PEF.
10 : IFRS Group (02-3781-9912, QKLCA Monthly Journal 31 IFRS)
