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About IFRS 회계원리
<span>7판의 주요 개정 내용은 다음과 같다. 첫째, 금융상품 기준서(제1109호)와 수익 기준서(제1115호)의 개정사항을 충실하게 반영하여 교재 전체적으로 영향을 받는 부분을 모두 수정하였다. 단, 금융상품과 수익 기준서의 내용 중 중급회계에서 다루어야 할 부분은 생략하였고, 회계원리 단계에서 이해할 수 있는 정도만 반영하였다.</span><br><br><span>둘째, 4장의 일반적으로 인정된 회계원칙에 대한 설명을 보완하였다. 최근에 제정된 중소기업회계기준을 추가하여 다시 정리할 수 있게 설명하였다. 셋째, 6장에 유형자산의 재평가모형에 대한 설명을 추가하였다. 회계원리 단계에서 간단하게 재평가모형을 이해할 수 있도록 쉽게 설명하였다. 넷째, 10장의 자본관련 회계처리를 현행 상법에 부합되도록 수정보완하였다</span></br></br>
Detailed Information
| Author: | 최창규,김현식,김용남 |
|---|---|
| Publication Year: | 2016 |
| ISBN: | 1195620004 |
| Pages: | 636 |
| Language: | other |
| File Size: | 432.3491 |
| Format: | |
| Price: | FREE |
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