1

IFRS
6
1.
2.
3.
4.

6
1.
2.
3.
4.
 2

1.
2.
3.
4.

1.
.
2.
.
3.
.

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

:
.

1) , 2) .
(accounting standards).

,
.

6
1.


2.
3.
4.
 1. 1) 4

(recognition) (measurement)

(whether to record) (in what amount)

(when to record)

6
1.
2.
3.
4.
 1. 2) 5

* 1001

1.
,
(2) (= ).

2. :

3. : ( )

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

4. : , ,
,

5. :

6. : ( ) 1

7. :

8. :

6
1.
2.
3.
4.
 1. 2) 7

(full disclosure)

.
) ( ),

()


( )
6
1.
2.
3.
4.
 2. 1) 8

(, ) .

(income) : ( ) ,
.

(, , )

6
1.
2.
3.
4.
 2. 1) 9

. (sale of goods)

[ ~ ]

.

.
.
.
.

6
1.
2.
3.
4.
 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 .

2009. 1. 10 () 200,000 () 200,000

6
1.
2.
3.
4.
 2. 1) 11

. (rendering of services)

:
.
.
.
.

:
.
,
(percentage-of-completion method) .

, ()
,
.

6
1.
2.
3.
4.
 2. 1) 12

. (rendering of services)

2 2
[] A 2008 1 1 \100 .
2008 : 50% ; : \40 .
\50 2008 12 31 .

[] 2008 ?

, 2008 .
50% 50% .

2008. 12. 31 () 500,000 () 500,000

6
1.
2.
3.
4.
 2. 1) 13

. ,

:
.
.

:
: (12 ) .
: .
: .

, 3 (, )
.

6
1.
2.
3.
4.
 2. 1) 14

: .

(fair value):

:
=

:
<
, .

6
1.
2.
3.
4.
 2. 2) 15

(matching principle)

,
.
(matching principle)
.

:

.

6
1.
2.
3.
4.
 2. 2) 16

(matching principle)

, () : .

3
[] A \100 , 2008 12 20
\50 \80 .

[] 2008 ?

2008 12 20 \80 ,
\50 () . ,
. \50
2009 .

2008. 12. 20 () 800,000 () 800,000

500,000 500,000

6
1.
: .
2.
3.
4.
 2. 2) 17

(matching principle)

. ?

: , .

, ,

, .

.
6
1.
2.
3.
4.
 18
3.

()

6
1.
2.
3.
4.
 3. 1) 19

: , .

: (historical cost) .

: (cost model) .
, = (revaluation model)

6
1.
2.
3.
4.
 20
3. 1)

.
.

() .

:
( )
.

()
(trade-off)

()
6
.

1.
2.
3.
4.
 3. 1) 21

()
:

-
.

- (market price) ,
().

, ,
6
1.
2.
3.
4.
 3. 2) 22

()
(current cost)

: (realizable value) :



. (exit value) .

(settlement value) :
:





.

6
1.
2.
3.
4.
 3. 2) 23

(present value)

:

.

6
1.
2.
3.
4.
 3. 3) 24

= ().
, .
?

,
, , ()
. .

6
1.
2.
3.
4.
 4. 1) 25

1001

1) :
,
.

2) .

() ,
()
()
()
()

6
1.
2.
3.
4.
 4. 1) 26

1)

(line items)

1) , 2) ,
3) , 4) ,
5) , 6)
7) , 8) ,
9) , 10) ,

11) , 12) ,
13) , 14) ,
15) , 16) ,
17)
18)

6
1.
2.
3.
4.
 4. 1) 27

2) /

/
.
/ :
, ,
/ , / .
, .
: ,
/ ,
.

- : ,
- :
(liquidity)
,
,
6 .
1.
2.
3.
4.
 4. 1) 28

3)

(operating cycle) :

12 .

6
1.
2.
3.
4.
 4. 1) 29

4)

,
1
, , ,

(, , ,

), ,
, ,
( ),

(, , ,
, ), ,

(, , ,

), , ,

, , ,


,

,

6
1.
2.
3.
4.
 30
4)

4)

1 , ,
1 , , ,
,
(),
1
,
,

6
1.
2.
3.
4.
 31
4)

4)

,

( x )

, ,

, ,
( )

,
,

,




,

6
1.
2.
3.
4.
 4. 2) 32

1)

1) ,
[income, 2)
(gains) ] 3) , (, ,
4) )

,
[expenses,
(, , ,
(losses)]
),

(total ( ) :
,
comprehensive ,

income)

6
1.
2.
3.
4.
 4. 2) 33

2) .

& :

()

()

(separate income statement) :

: , ,

6
1.
2.
3.
4.
 4. 2) 34

3)

* (P/L section) ( )




( )

( )

* (OCI section)

( )
6
1.
2.
3.
4.
 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)

(profit from continuing operations):

(profit or loss from discontinued operations):
+
/
(profit for the period net income):
+ .
.
(other comprehensive income):
. .
, .
(total comprehensive income) : +
(EPS: earnings per share) : 1 .
/ (= - )

6 .
1.
2.
3.
4.
 4. 2) 38

6)

= ( ) ( - )

2008 1 1 : = \100, = \60, = \40

2008 12 31 : = \120, = \70, = \50

2008 : : = \5
= \1

= \10 - \5 = \5
= \5 - \1 = \4
6
1.
2.
3.
4.
 4. 2) 39

6) -

,
,

,
.

,
.

6
1.
2.
3.
4.
 4. 3) 40

(notes): ()

- () .

- .

()

()

6
1.
2.
3.
4.
 41

To Be Continued.

6
1.
2.
3.
4.