Capitalized interest
K-IFRS : disclosed on notes.
Business Accounting Standard 1101 : selective exemption of accounts.
KT&G doesn’t record capitalized interest on financial statements.
‘fair level’ : KT&G followed well the standards of IFRS, have adopted them clearly and without problem.
Analyzing the financial statement of KT&G, the accounting policies were following
the
Order of the financial statements presented: which one is presented first
The order of the financial statements presented is follow
1. Statement of Financial Position
2. Statement of Comprehensive Income
3. Statement of Changes in Equity
4. Statement of Cash Flows
5. Notes
Two-statement or one-statement approach for the statement of comprehensive income whether the statement of income is p