[기업재무] KT&G 재무분석(영문)

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레포트 > 경제경영계열
2010.01.27
9페이지 / pptx
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[기업재무] KT&G 재무분석(영문)에 대한 자료입니다.

1. INTRODUCTION : Overview of KT&G
2. ACCOUNTING POLICIES and EVALUATION of KT&G
3. IMPACT of IFRS on the Financial Statement
4. INFORMATIVENESS of Financial Statement
under IFRS
5. CONCLUSION

본문내용

Capitalized interest
K-IFRS : disclosed on notes.
Business Accounting Standard 1101 : selective exemption of accounts.
KT&G doesn’t record capitalized interest on financial statements.

‘fair level’ : KT&G followed well the standards of IFRS, have adopted them clearly and without problem.
Analyzing the financial statement of KT&G, the accounting policies were following
the IFRS identically, and nearly no exceptions were made.

Under K-IFRS

1. The company has to report consolidated financial statements
2. Revenue recognition
- percentage of completion method is not applicable
3. Defined benefit pension accounting
4. Cannot offset the prepaid cigarette tax expense with cigarette tax
payable; both assets and liabilities have risen by 201,774.
5. There is a number of reclassification among asset classes
- Intangible asset ↑ by \47,937million
- Investment property ↑by \107,331 million
6. Other payable(employee compensation) has increased significantly
- recognize the employees paid vacations and future bonus

First half of 2009, Operating performance enhanced
- Sales up by 8.86% Operating Income up by 7.21% yoy
- Due to the changes in revenue recognition

#IFRS #KTG

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