IAS에서 IFRS로 변경하였다. 2002년 7월 EC는 EU내 상장기업의 연결재무제표 작성시 2005년부터 IFRS 사용을 의무화하는 법안을 채택하였다.
국제회계기준(IFRS, International Financial Reporting Standards)은 국제회계기준위원회가 제정한 국제회계기준서(Standards) 및 국제회계기준해석서(Interpretations)를 통칭한다.
Ⅰ. 서론
자본시장의 개방화와 세계화에 따라 우리나라의 금융기관들은 엄청난 변화의 국면에 직면하게 되었다. 그 동안 정부의 규제와 보호 속에서 성장해 온 우리나라의 금융기관들은 외국의 유수한 금융기관들과 경쟁할 수 있는 질적․양적 경쟁력을 확보하지 못한 상태에서 국내시장을 개방
3. Agriculture
Finland's climate and soils make growing crops a particular challenge. The country lies between 60° and 70° north latitude - as far north as Alaska - and has severe winters and relatively short growing seasons that are sometimes interrupted by frosts. However, because the Gulf Stream and the North Atlantic Drift Current moderate the climate, Finland contains half of the world's
INDUSTRY WATCH
By Pradeep Reddy Varakantham
For businesses everywhere, this is the epoch of artificial intelligence (AI). Major
advances in deep learning and machine learning mean that machines can now dissect,
evaluate, and interpret data in ways that were inconceivable just a decade ago. As
a result, companies across all industries are harnessing AI to become more productive,
to predict better
interpretation of the logo ... gives us the freedom and flexibility to think beyond coffee but make no mistake ... we will continue to be the world's leading purveyor of the highest-quality coffee."
Howard Schultz - CEO and Chairman of Starbucks
The premium juice manufacturer
Selling in the Starbucks’ store and having private stores.
Existing Starbucks’ High brand loyalty
The