the contract of service provision, revenues are recognized according to the progress standards. A progress ratio is calculated by the percentage of real-accumulated-accrual costs to the total expected costs.
2. Allowance for Doubtful Debts
KAL sets up the allowance for bad debts to its receivables by estimating the probability of future bad debts at the time of the closing the journal entry.
Korean Air Line, KAL, is one of the most famous airline company of South Korea. Korean Air takes the lead in global transportation network and plays a key role in enhancing Korea's status.
Vision :
“To be a Respected Leader in the World Airline Community”
Mission : Excellence in Flight - Operational Excellence - Service
V. 실증분석 결과
5.1 표본에 대한 기초자료 분석
표 1에서는 앞서 언급된 표본 추출과정 ④번까지의 표본, 즉 손실기업과 이익감소기업을 제외하기 전의 3,719기업/년의 표본에 대한 보통주 시장가치, 장부가액, 당기순이익, 재료비율, 노무비율 및 제조경비율의 평균, 표준편차, 최소치 및 최대치