Transcription of 사업결합과 영업권 K-IFRS의 특징적 회계처리⑵
1 K- ifrs (2) KPMG Tel. 02-2112-0808 K- ifrs 2K- ifrs 3 4 (1)5 (2)6k- ifrs 1 (1)7K- ifrs (2)8k- ifrs (1)9K- ifrs (2)10 11 k- ifrs 12k- ifrs K- ifrs .. K- ifrs .. K- ifrs . ( X ).
2 1. ( ) 2014 1 1 ( ) 100% 700 . ( ) .(1) ( ) 2014 1 1 ( ) 100 220 120 170 253 120 56 510 30 50 367 100 22 438 948 948(2) ( ) 150 . ( ) 90 ..60 2015 1 1 ( ) 438 ( ) 700 . ( ) ( ) ?.
3 K- ifrs K- ifrs K- ifrs .. ( 1 700 438 262 ) ( 1 120 90 ) ( 1 52 ) . ( ) ( ) . K- ifrs . K- ifrs . 100 8.
4 4 (50 ) ? .. K- ifrs ..KLCA Monthly Journal 61 2. (1) .. PBR 1 .(2) .. K- ifrs .. K-GAAP K- ifrs . K- ifrs .
5 62 2015 1 3.. K-GAAP .. K- ifrs .. K- ifrs K- ifrs K- ifrs . KLCA Monthly Journal 63
