a common accounting system
that is perceived as stable, transparent, and fair to investors across the world,
whether local or foreign.
●Risk Evaluation : IFRS will eliminate barriers to cross-border listings and will
be beneficial for investors who generally ascribe a risk premium if the
underlying financial information is not prepared in accordance with
international standards.
accounting standard was based on legal compliance
accounting.
Especially, it focused on individual company F/S that showed possibility of capital
recovery for creditors rather than consolidated F/S and form over substance.
∙ Through the globalization of financial markets, the demand of acquiring fund to
participate in International capital market was
National Idiosyncrasies
It is widely admitted and acknowledged that French people have very strong pride in being French. Besides of having a strong pride, French people are also known as “Saint Thomas the Skeptic” or “Doubting Thomas” which means somewhat distrustful or suspicious. Saint Thomas the Apostle was one of the Twelve Apostles of Jesus. He is best known for disbelieving Jesus
5-4 What are the potential costs of adopting a free trade regime? Do you think governments should do anything to reduce these costs? What?
▲ 기술수준 차이를 극복하는 비용
- 후진국의 입장에서 보면 어떤 산업에 비교 우위가 있다고 하자. 그러나 절대적인 기술 격차가 있어서 선진국의 기술 수준을 따라 잡지 못하는 현상이 있을
Ⅰ. 개요
대중사회에 대한 비판이 시작되면서 광고의 반산업사회적․소비적 경향에 대한 비판이 시작되었다. 이와 때를 같이하여 지속적으로 광고의 투자폭이 줄어들기 시작하였다(총생산량 대비 총광고비가 매년 규칙적으로 감소).
긍정적 성과물은 광고사업의 확장, 사회경제적 계층 속에서