[중급회계] KT&G 재무제표 형식(영문)
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분야
docx2.Contents and Formats of the Financial Statements
3.References
The order of the financial statements presented is follow
1. Statement of Financial Position
2. Statement of Comprehensive Income
3. Statement of Changes in Equity
4. Statement of Cash Flows
5. Notes
Two-statement or one-statement approach for the statement of comprehensive income whether the statement of income is presented by function or by nature.
Financial statements of KT&G are presented by function (Expenses are written in brackets). And the statement of comprehensive income is using one-statement approach. (Components of profits and losses are presented in statement of comprehensive income.)
The way the items of the statement of financial position are presented. For example, non-current assets are presented before current assets, etc.
There are 3 basic sections presented on Statement of Financial Position : Asset, Liability, Equity. And all the items of Statement of Financial Position are presented in an order that
1. Asset is presented first, Equity presented second, Liability is the last.
2. In each section, Fixed things(assets and liabilities) are presented first and Liquid things follow.
3. In the same context of 2, Long-term things which are related to the transactions in the past are presented before short-term things.
References
http://www2.standardandpoors.com/spf/pdf/equity/Korea_Tobacco_Ginseng.pdf
http://www.fss.or.kr/kr/nws/nbd/bodobbs_v.jsp?menu=nws020100&seqno=14080&gubun=01
https://www.ktng.com:1443/eng/ir/iraudit.jsp
http://dart.fss.or.kr/dsaf001/main.do
