소개글
[회계학] Merits and Demerits to introduce the IFRS-현대중공업(영문)에 대한 자료입니다.
목차
< Table of contents >
1. Introduce 현대중공업(주)
2. Benefit to introduce IFRS
(1) Add up to subsidiary and equity method income.
(2) Increase property with revaluation.
3. Problem to introduce IFRS and Fundamental solution.
본문내용
(1) Add up to subsidiary and equity method income.
IFRS demands consolidated financial statements and applies equity method to make financial statements.
Before introducing IFRS, equity method income is reflected in non-operating income, but after introducing IFRS, it is reflected in operating income.