E. Check the main accounting policies of NHN. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy. More specifically, is it too aggressive, too conservative or reasonable in terms of the effects on the related accounting information, such as net income, ending balance of account receivable, etc.?
(1) revaluation of fixed assets
[as of 30.9.2009]
Accounting Information &Management System
:AIMS)
SK(주)(대표 남창우)는 최첨단 회계정보시스템(AIMS:Accounting Information&Management
System)을 개발하여 98년 4월 1일부터 운영에 들어갔다.
AIMS는 이 회사가 SK컴퓨터통신과 지난 2년 동안 20억 원 가량을 들여 공동 개발한
information above, Korean Airlines should try harder to make larger cash flows from their business instead of borrowing from the bank. Also, cash flows from investing activities suggest that they should restrain themselves from over-investment.
E. Check the main accounting policies of KAL. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy
I. M
(2) Performance overview
Hyundai E&C ‘s main performance related to sales is consist of plant & electrical works. Second major performance is building & housing. According to this, new orders follow similarly. Plant & Electrical and building & housing new orders account for about 70 % of whole new orders.
(3) ROA
ROA(Return on Assets) = NOPAT / Average assets
① Tuksu E&C
ROA = {
information to that provided by the income statement or the balance sheet?
General characteristics of CFS : Complementing the balance sheet and income statement, the Cash Flow Statements allow investors to understand how a company's operations are running, where its money is coming from, and how it is being spent.
Due to the accrual accounting, the income statements released each quarter ma