19 DOS 6 , DI 성민

chapto 3

ZisEcl enalEalender rs

동cnancial asseos dheirfinanci resalts operationg

staatemendg must
prpovedperioadicaly
b e
in onden to @ l cond : fi .on and
of fcEoamting f 9

m
의 Beriods
areganeraly
montk
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on

aycar
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ilerin pern . d . : M thly
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md guurterlyPariods f stwl
yu :
A .celonutony
tineper .d fh .f 96 0n
yev
1n
fugh @
c ladaryen Buginunz
ovatladndam
:

Willlt. ldyof tlef . .

.

thkIplduy. fonath
tli . .

Aereal .

versks East -Bascs

Accoanting
hnderthe fransections fhatchange comp fincascialsdaterncalsin the i n abich the evenfsOCEar
accracal basis ,

EDampanics
pecord
a nys
@ '

Bcriods .

lnaler cash basis

-

eEcounfing ,
Eoompances
vecord ferenueatthefime cash . recood
exypense
affhefame
생P
ouf casb
fhy receive
They an
th 면

ThE Eaesbbaas buf itz

:s
seeams gppealingdue foi fs 8

impf city
.
offanJproduces masfeading fonanc al . statcanzeats

Accaaal basis
accounting Is fharcfoac cn aecordamceosthfudennoafionol 오 i 여 amcil JRp
0
.
tiog
ffomalands ,

Rarene
JKecognifion fvuciple
Cofan d

confpoyegrees Barform
fo a Serrce or Sell
aproceat t.
a Eastomar ) if bEs a
penformamceoblcgcation fohanfhheCompenymeafsfbas penforomance
oblkgation it racognizes
reranae

ohich
The rabencue
reEognifion principle fhereforereqaivesfhafcoonpoances recognize
reveacaa in the
Eaccocanding Beriod in
fheperformanc
.
bligafion iδ Sctasfred .

f fo @ castoman
compony
safisficd if ,
PerfonmaucE obligation by perforuming @ SerNcE r
proviling good a

Zxpense J국ㆍ cogmifcon

JRincip당
fiabif .ties
lk
rafuiaes
tbab
componies rcrognize pansc
@ in th .

PEriod in which
fhog make Effarts consam assets 88 [ mcer )
fogenenaf. Werenace

Fome Bercod
fdssamptoon
Econormic fife of basiness

Revcmuc
fRecognctcon riaciple EpenseJhecogmifconrancpe
can be adivioled snto

infhe
Recoguize revenae seonbsficcal
tima peirioads .

Recogoizc eapense dho perioal in

accoarmbiag parioad inholicb tho jhaf efforods a re

moaak f 않

obl
performunce gabcon . is safasfred .

BeremeE onaf
EspensEfRacognitcon genarate Nerenuc

In accordmEe with latenneataonalFanamcil

JReponting stamadanafs ( IF3S ) ,

The JrEed fon

Adjasting Entries

Adfusting eadrces easare fthaf the 8erencae

recogmith 0 n
omad
efpeaserecoganifaonprincigples
arebflowcd.
fAdfastingendries Becessary becuse dhefrial balocc
a re

trac for
"

fha forst
palling kogethev
of tha tramsation dafar -

omay
not cortain
apb fo -
.
daka and
complede data This
,
is several reasons

I Soma
.
ewants arc not recordeal
adicealy baceuse ik ES nofeffrcienffo d . s 0

2 .
8 ac

fomeitoams
costb @ d
0. re 6 kd
o .

darivy tha @

ccoaftingperiod p e c@ scthusccosk
expre
with
fhepasage
offincrathatbuparasalf of recaroi
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y
dailybasulm
. m oy

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