Professional Documents
Culture Documents
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IFRS
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:
.
1) , 2) .
(accounting standards).
,
.
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1. 1) 4
(recognition) (measurement)
(whether to record) (in what amount)
(when to record)
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1. 2) 5
* 1001
1.
,
(2) (= ).
2. :
3. : ( )
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1. 2) 6
4. : , ,
,
5. :
6. : ( ) 1
7. :
8. :
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1. 2) 7
(full disclosure)
.
) ( ),
()
( )
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3.
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2. 1) 8
(, ) .
(income) : ( ) ,
.
(, , )
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2. 1) 9
. (sale of goods)
[ ~ ]
.
.
.
.
.
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2. 1) 10
. (sale of goods)
1 1
A 2008 12 26 \100 B
, 2009 1 10 \20 .
[] , ?
2008 12 26 . .
, (delivery) .
2009 ,
2009 1 10 .
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2. 1) 11
. (rendering of services)
:
.
.
.
.
:
.
,
(percentage-of-completion method) .
, ()
,
.
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2. 1) 12
. (rendering of services)
2 2
[] A 2008 1 1 \100 .
2008 : 50% ; : \40 .
\50 2008 12 31 .
[] 2008 ?
, 2008 .
50% 50% .
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2. 1) 13
. ,
:
.
.
:
: (12 ) .
: .
: .
, 3 (, )
.
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2. 1) 14
: .
(fair value):
:
=
:
<
, .
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2. 2) 15
(matching principle)
,
.
(matching principle)
.
:
.
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2. 2) 16
(matching principle)
, () : .
3
[] A \100 , 2008 12 20
\50 \80 .
[] 2008 ?
2008 12 20 \80 ,
\50 () . ,
. \50
2009 .
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: .
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2. 2) 17
(matching principle)
. ?
: , .
, ,
, .
.
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18
3.
()
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3. 1) 19
: , .
: (historical cost) .
: (cost model) .
, = (revaluation model)
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20
3. 1)
.
.
() .
:
( )
.
()
(trade-off)
()
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3. 1) 21
()
:
-
.
- (market price) ,
().
, ,
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3. 2) 22
()
(current cost)
: (realizable value) :
. (exit value) .
(settlement value) :
:
.
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3. 2) 23
(present value)
:
.
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3. 3) 24
= ().
, .
?
,
, , ()
. .
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1001
1) :
,
.
2) .
() ,
()
()
()
()
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1)
(line items)
1) , 2) ,
3) , 4) ,
5) , 6)
7) , 8) ,
9) , 10) ,
11) , 12) ,
13) , 14) ,
15) , 16) ,
17)
18)
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4. 1) 27
2) /
/
.
/ :
, ,
/ , / .
, .
: ,
/ ,
.
- : ,
- :
(liquidity)
,
,
6 .
1.
2.
3.
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4. 1) 28
3)
(operating cycle) :
12 .
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4. 1) 29
4)
,
1
, , ,
(, , ,
), ,
, ,
( ),
(, , ,
, ), ,
(, , ,
), , ,
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,
,
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30
4)
4)
1 , ,
1 , , ,
,
(),
1
,
,
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31
4)
4)
,
( x )
, ,
, ,
( )
,
,
,
,
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4. 2) 32
1)
1) ,
[income, 2)
(gains) ] 3) , (, ,
4) )
,
[expenses,
(, , ,
(losses)]
),
(total ( ) :
,
comprehensive ,
income)
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4. 2) 33
2) .
& :
()
()
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4. 2) 34
3)
* (P/L section) ( )
( )
( )
* (OCI section)
( )
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4. 2) 35
4) (nature) (function)
X
X
X
(X)
X
X
X
X
X
(X)
X
(X)
X
(X)
(X)
X
X
(X)
(X)
X
6 X
1.
2.
3. , .
4.
4. 2) 36
5)
(sales) (revenue): , , .
(cost of sales cost of goods sold): ( ).
(gross profit): - . (gross margin).
(other income):
. , , .
(distribution costs) ( selling expenses) :
. , , , ,
(administrative expenses): .
, , , .
(operating income): . ()
(financial cost):
(other (other expenses): (),
:
(profit before tax):
6
+ - ( ). .
1.
2.
3. (income tax expense):
4.
4. 2) 37
5)
6)
= ( ) ( - )
2008 : : = \5
= \1
= \10 - \5 = \5
= \5 - \1 = \4
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4. 2) 39
6) -
,
,
,
.
,
.
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4. 3) 40
(notes): ()
- () .
- .
()
()
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41
To Be Continued.
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