Analyzing financial statements involves evaluating three characteristics.
- Liquidity
- Profitability
- Solvency
Need for comparative analysis
- Intra-company basis
- Industry averages
- Inter-company basis
Tools of analysis
1.Horizontal analysis evaluates a series of financial statement data over a period of time.
2. Vertical analysis evaluates financial statement dat
The leverage ratio is calculated in a comparable manner across jurisdictions, adjusting for any differences in accounting standards. The Committee has designed the leverage ratio to be a credible supplementary measure to the risk-based requirement with a view to migrating to a Pillar 1 treatment based on appropriate review and calibration.
4. Reducing procyclicality and promoting countercycli
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
Ⅰ.What is the IMF?
The International Monetary Fund was created in 1945 to help promote the health of the world economy. Headquartered in Washington DC, it is governed by and accountable to the governments of the 185 countries that make up its near-global membership.
Korea joined IMF in 1955.
1.What is the International Monetary Fund?
The International Monetary Fund—also known as
Ⅰ. 개관
기업형 정부란 말은 1992년 미국 D. Osborne 과 T. Gabler 가 '정부재창조(Reinventing Government)' 라는 책자를 발간하면서 미래 행정정부조직으로 기업가형 정부를 지향해야 한다는 방향성을 제시하였고 1997년에는 D. Osborne 과 P. Plastrick 이 '관료제의 추방(Bnishing Bureaucracy)' 이라는 저서에서 '기업형 정