한다. 이 장에서는 공공재정과감사4공통 (1) 정부의 시장개입 근거로서 시장실패와 불공평한 분배에 대하여 설명하고, 정부개입에 대하여 비판적으로 논하시오(15점). (2) 공공책임성(public accountability)이란 무엇이며, 공공책임성 제고를 위한 공공감사(감사원 감사 포함)의 역할을 설명하기로 하자
WoongJin has kept fair and transparent management as the No. 1 rule of management principles since the early days of establishment. When it comes to transparent management, most of people only think of transparency in accounting, but WoongJin has complied with ethical management not only in accounting but also in purchasing, human resources and all other business activities.
Lack of coachi
between German accounting standard and US-GAAP.
They had to prepare dual F/S.
∙ German government allowed its national companies to use IFRS and US-GAAP
to solve these problems.
∙ Germany stated that they needed a single integrated accounting standard for
transparent and comparable financial reporting. As a result, they adopted IFRS.
accountants were previously known as registered accountants and the institute was preceded by other organizations of professional accountants, such as the Society of Auditors, founded in Madras in 1927.
<4. IFRS and India >
3. Need for IFRS
● Level of Confidence : The key benefit will be a common accounting system
that is perceived as stable, transparent, and fair to investors acros
Ⅲ. Characteristics of New Pension System in Chile
1. Individual Capitalization Accounts (ICA)
In Chile, they have pension system that subscribers pay back from their individual accounts after retirement. Therefore this account have no income redistribution among inter-layers and no income transfer between generations that exist in korean pension system. ICA's contributions are not inc