accelerated depreciation)
가속상각이란 특정유형자산에 대한 감가상각을 통상의 감가상각보다 짧은 기간에 상각하는 것을 말한다. 2차대전 이후 극심한 인플레이션에 따른 화폐가치의 하락에 대비하여 미국․영극 등에서 채택하였으며, 우리 나라에서도 특정시설․특정산업을 지원하기 위한 목적
acceleration, obligation default, repudiation/moratorium of a nation, and restructuring.
Reference Assets are the assets being an object of credit events, and this is referred to as reference credits or underlying assets. On the basis of the credit levels of reference assets, the possibility of occurrences of credit events differs and it puts massive influences on the decision of premium. Gene
Registration state) that have now patent right state among 6 stages (renunciation, registration, extinction, nullity, withdrawal, abandonment etc.) of application/registration state.
Examines all patent which is registered in home and abroad and classifies by year by the country and examine hybrid relevant technology.
Patent
Datebase
Korea
1983.03.25 – 2011.01.05
Amer
registrant and its subsidiaries.”
As clearly read from the text, precondition for disclosure is that the issue should be material, even it relates to the discharge of materials into the environment or otherwise related to the protection of the environment.
The U.S. Supreme Court provides what is considered material in TSC Industries v. Northway Inc . The court held that a company must dis