(Relevance ) I. K- ifrs K-GAAP ifrs (Consolidated F/S) (Fair Value Accounting) 1 K- ifrs II. 2 III. K- ifrs K-GAAP K- ifrs K-GAAP ( ) ( ) 3 K- ifrs K-GAAP 1 (90 ) 120 ( 2 90 ) O X 50% or / ( , (SPE) ) 50% /30% or , (SPE) , IV.
iii. 일반사항 k-ifrs와 k-gaap 주요차이 구분 k-ifrs k-gaap 재무제표 구성 및 명칭 변화 재무상태표 포괄손익계산서 포괄손익계산서 (별개표시)
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1 (Relevance ) I. K- ifrs K-GAAP ifrs (Consolidated F/S) (Fair Value Accounting) 1 K- ifrs II. 2 III. K- ifrs K-GAAP K- ifrs K-GAAP ( ) ( ) 3 K- ifrs K-GAAP 1 (90 ) 120 ( 2 90 ) O X 50% or / ( , (SPE) ) 50% /30% or , (SPE) , IV.
2 , 4 K- ifrs K-GAAP or ( : ) or (Fair Value Option) 20 V. K- ifrs K-GAAP 5 VI. 6 K- ifrs K-GAAP ( , ) / ( , ) K- ifrs K-GAAP VII. K- ifrs K-GAAP (Principle-based) , ifrs , K-GAAP (Rule-based) 7
기획특집 ───── 4 안세재경저널·감사반저널 (구독신청·상담 3272-3084) 2011·10·12 구 분 종전 k-gaap k-ifrs 일반기업회계기준 제2장
목 차 Ⅰ. k-ifrs의 최초채택과 유형고정자산에 대한 세무조정 1. 비상각자산의 k-ifrs 최초 적용 2. 상각자산의 k-ifrs 최초 적용
회계실무해설 사업결합과 영업권 K-IFRS의 특징적 회계처리⑵ 신장훈 전무 KPMG 삼정회계법인 Tel. 02-2112 -0808 [email protected] 목차 K-IFRS 실무해설을 시작하며
Illustrative Individual Financial Statements for a UK Parent Company applying FRS 101 (Reduced Disclosure Framework), transitioning from UK GAAP
RBC Capital Markets Investor and Analyst Day June 1, 2012 Financial information is presented in Canadian dollars and is based on International Financial Reporting Standards (IFRS), unless otherwise noted.
Contents The consolidated financial statements of the Company in this Annual Report have been prepared in accordance with International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”).
article 5.--code of professional conduct part i.--definitions, independence, integrity and objectivity, commissions and referral fees, contingent fees
EFFECTIVE DATE: April 13, 2009 except §232.406T is effective from April 13, 2009 until October 31, 2014.