1

IFRS
4

1.
2.
3.
4.

4 -
1.
2.
3.
4.
 2

1.
2.
3.
4.

1.
.
2. ,

..
3. .
4. .

4 -
1.
2.
3.
4.
 3
1. 1)

- .

- ( ) :
, , ,
, ,
.

4 -
1.
2.
3.
4.
 4
1. 2)

< 4-1> (adjusting entry)

, ,

( ) :
() :



:




:




:




:

4 -
1.
2.
3.
4.
 5
1. 2)

< 4-2>

a 3 , .

b 3 31 \20 .

6 \600 , 3 (1 )
c
.

3 \10
d
3 .

e 3 (1 ) () \40 .

3 \20
f
3 .

4 -
1.
2.
3.
4.
 6
1. 2)

(1)

[ A] () < 2> 3 3 ( 3;
\360) 3 .
.
: \360/36 = \10

3/1 3/31
3 3
() \360

3/1 3/31

3 31 () \360

\10 ( )

\10

4 -
1.
2.
3.
4.
 7
1. 2)

a 2009. 3. 31 () 10 () 10

:
- () .
- () .
- (contra-asset account)

4 -
1.
2.
3.
4.
 8
1. 2)

(2)

[ B] () < 7> 3 5 ( \60)

, 3 31 \20 .

3/5 3/31
3 5
() \60

3/5 3/31
3 31 \40 () \20

=

[ () ]

, \60 \60 .
\20 , \40.
4 -
1.
2.
3.
4.
 9
1. 2)

+
= ( ) +

(\0) + (\60)
= (\??) + (\20)

b 2009. 3. 31 () 40 () 40

4 -
1.
2.
3.
4.
 10
1. 2)

(3)

[ C] () < 4> 6 \600 3 4

, 3 3 1

3/4 3/31
3 4
() \600

3/4 3/31
3 31 \100 () \500

= ()

, \600 1 \100 .
\500 .

c 2009. 3. 31 () 500 () () 500

4 -
1.
2.
3.
4.
 11
1. 2)

(4)

[ D] () 34 6 \500
1 \10 . (4 1)
3 .

3/4 3/31
3 31 \10 ()

\10 ()

d 2009. 3. 31 () 10 () 10

4 -
1.
2.
3.
4.
 12
1. 2)

(5)

[ E] () 34
6 , \240 ,

3/4 3/31
3 4
() \240

3/4 3/31
3 31 \40 () \200

=

3 \240 1/6 \40 ,

3 5 !

e 2009. 3. 31 () () 200 () 200

4 -
1.
2.
3.
4.
 13
1. 2)

(6)

[ F] () < 8> 3 6 3
\20. 3

3/6 3/31
3 31 \20 ()

\20 ()

f 2009. 3. 31 () 20 () 20

4 -
1.
2.
3.
4.
 14
1. 2)

1

534 10
2009 133 10
31 a
3

536 40
31 b 117 40

114 500
31 c 532 500
5
115 10
31 d 431 10

433 200
31 e 213 200
5 ()
541 20
214 20
31 f

4 -
1.
2.
3.
4.
 15
1. 2)

() -

(accruals) /
/ /

/


(deferrals)
/ /

4 -
1.
2.
3.
4.
 16
1. 3)

(1) -

: () 600 () 600
2009. 3. 4 () 600 () 600

: () 500 () 100
2009. 3. 31 () 500 () 100

3. 4 600 3.31 500 3.31 100

100 100

3.31 500 3. 4 600 3.31 100
500 500

4 -
1.
2.
3.
4.
 1. 3) 17

(2) -

: () 240 () 240
2009. 3. 4 () 240 () 240

: () 200 () 40
2009. 3. 31 () 200 () 40

3. 31 200 3. 4 240 3.31 40
40 40

3.31 200 3.31 40 3. 4 240
200 200

4 -
1.
2.
3.
4.
 1. 18

(capitalization) (expensing)

() ()

4 -
1.
2.
3.
4.
 19
1. 4)

, +

3. 4 600 3.31 500 3. 5 60 3.31 40
100 20

3.31 200 3. 4 240
40

< 4-5>

()
() 600 100

() 60 20

() 240 40
4 -
1.
2.
3.
4.
 20
1. 4)

, +

3. 4 600 3.31 500 3. 5 60 3.31 40
100 20

3.31 200 3. 4 240
40

< 4-5>

()
() 600 100

() 60 20

() 240 40
4 -
1.
2.
3.
4.
 21
1. 4)

3.31 3.31 10
10
10
10

3.31 40 3.31 10

40 10

3.31 500 3.31 200
500 200

3.31 10
3.31 20
10
20

3.31 20
4 -
1.


20
2.
3.
4.
 22
1. 5)

() 2009 3 31 ( : )

3,720
500
400
20

360
* 10
500
10
1,000
200
20
4,000
1,400
40
10
1,000
100
10
40
20
4 - 6,680 6,680
1.
2.
3.
4.
 2. 1) 23

()
() 2009 3 1 2009 3 31 ( : )

: 1,400
40
10 1,450

: 1,000
100
10
40
20 (1,170)
280
0
280
4 -
1.
2.
3.
4.
 2. 1) 24

() 2009 3 31 ( : )


:
:
1,000
3,720
20
500
200 1,220
400
: 0
500
1,220
10
20 5,150
: 4,000
280
360 ( 280)
(10) 350 4,280

5,500 5,500

4 -
1.
2.
3.
4.
 2. 3) 25

: .

() 2009 3 1 2009 3 31 ( : )



2009. 3. 1 () 4,000 4,000





280 280

2009. 3.31 4,000 280 4,280

() , \4,000
\280 .
4 -
1.
2.
3.
4.
 2. 4) 26

() 2009 3 1 2009 3 31 ( : )
.

1,000
240 1,240

(1,000)
(660) (1,660) (420)
.
-

(360)
(500) (860) (860)
.

1,000
4,000 5,000
- 5,000
. 3,720
.
4 -
0
.
1.
3,720
2.
3.
4.
 2. 5) 27

: ( ) .
, 10 . 10 .

( )



3,720 3,720 3,720
500 500 500
60 b) 40 20 20
360 360 360
400 400 400
1,000 1,000 1,000
4,000 4,000 4,000
1,400 1,400 1,400
240 e) 200 40 40
1,000 1,000 1,000
600 c) 500 100 100
6,640 6,640

4 -
1.
2.
3.
4.
 28
4.

( )

a) 10 10 10

a) 10 10 10

b) 40 40 40
c) 500 500 500

d) 10 10 10

d) 10 10 10

e) 200 200 200

f) 20 20 20

f) 20 20 20
780 780 6,680 6,680 1,170 1,450 5,510 5,230
280 280

1,450 1,450 5,510 5,510

4 -
1.
2.
3.
4.
 3. 1) () 29

: ,
.

3. 1 4,000 3. 3 360
3. 4 800 3. 4 600
240 500
3. 5 1,000 3. 5 60
3.31 200 3.30 1,000

3.31 3,720

6,240 6,240

4. 1 3,720

3. 6 1,000 3. 1 4,000
3.31 1,000 3.31 4,000
1,000 1,000 4,000 4,000
4 -
4. 1 1,000 4. 1 4,000
1.
2.
3.
4.
 3. 2) 30

() 1,400 () 1,450
40

10
() 1,170 () 1,000
100
10

40
20

3. 4 800 3.31 200 3. 4 240

3.31 1,400 3.15 600 3.31 40

1,400 1,400 240 240

3.31 10 3.31 10 3.30 1,000 3.31 1,000
10 10 1,000 1,000

4 -
1.
2.
3.
4.
 3. 2) 31

3. 4 600 3.31 500 3.31
3.31 100 10 3.31 10

600 600 10 10

3.31 40 3.31 40 3.31 20 3.31 20
40 40 20 20

3.31 1,000 3.31 1,400

3.31 100 3.31 40
3.31 10 3.31 10
3.31 40
3.31 20

1,170 1,450
4 -
1.
2.
3.
4.
 3. 3) , 32

() 280 () 280

3.31 100 3.31 280 3.31 280
3.31 1,400
3.31 1,000
3.31 40 280 280
3.31 40
3.31 10 4. 1 280
3.31 10
3.31 20
3.31 280
1,450 1,450

() XXX () XXX

:

[ ] [ ]

4 -
1.
2.
3.
4.
 3. 1) 33

,
( ).

< 2-5> ( )

() ()

4 -
1.
2.
3.
4.
 34
3. 2) , ,

( , )
,
.

(articulation)

= - []

= + []

= []
+ ( )

4 -
1.
2.
3.
4.
 35
3. 2) , ,

(articulation)

[]

[]

- []

4 -
1.
2.
3.
4.
 36
3. 2) , ,

, (articulation)
?

2008 , 3,000, 1,000 4,000.
2008 , ( ) = 1,000 .
10,000, 9,500 500 .

+ + =
(\4,000) (\1,000) (\500) (\5,500)

( ) ( )
2008 1 1 2008 12 31

3,000 + (1,000 ) 4,000

1,000 + (500 ) 1,500
4,000 5,500

2008 11~12 31 2008
10,000
9,500 3,000 1,000 4,000
4

-
500 1,000 1,000
1. 500 500
2.
3.
4,000 1,500 5,500
4.
 37
3. 3)

,
.

.

.

.
, .
.

, , .

.

4 -
1.
2.
3.
4.
 38

To Be Continued.

4 -
1.
2.
3.
4.