of machines as well as overall hygiene of factories. Orion is said to have gained at least an ‘excellent’ reputation. The fact that Orion is getting this audit has two important implications. First, Orion tries to fulfill international standard planning to expand it's business abroad. Second, Orion evaluates and supplements its own system by comparing with AIB.
2) OPIS (Orion Production I
of some accounts receivables?
When account receivable is recognized to be uncollectible, it means that this account should decrease its book value. Therefore, the contra-account, the allowance for bad debts or the provision for bad debts, should recognized as much as the uncollectible account receivables.
There are two methods that are used to estimate bad debts: the percentage of credit sales
Analyzing
Freud`s own dream
Gave label to
Human mind
More Scientific
method
than before
Manifest
Appear clearly
Day activity
Latent
Hidden
Disguised
All forms of
“Wish Fulfillment”
I wanted more milk in my childhood!!
Daily Life!!
→Dream
Censorship makes the latent things
Not obvious
hidden
May develop further
in the future
of success are introduced below.
• Chose best one strategy – best taste, best speed.
• Small business scope – they had great idea and did not globally, acted locally in local area.
• Own taste development – through the help of expert from every sort of fruit, they learned best taste methodof every single fruit.
• Special ownership – Mr. Lee a
usage rights, software and
intangibles under development.
4. Investment property
property owned for earning rent revenue & profit by appreciation as investment property
depreciation not applied on land
straight-line method
5. Capitalized interest
Interest expense applied only to the interest costs related to qualified assets after the adoption of IFRS