2) Non-price policy in US
① Labeling policy in US
The posting of nutrition information on menus and menu boards - is a policy that more states and localities are considering each year. Supporters of nutrition labeling at fast-food and chain restaurants, including the American Medical Association, want labeling that is easy to understand and that includes the total calories, fat, saturate
Accountants)에서 정부회계의 발생주의 도입문제를 거론하여 관심그룹을 결성하였다. 이 기구에서 1982년 정부회계연구그룹을 발족시켜 정부회계기준을 만들었으며 많은 논란과 사전교육 끝에 1989년 의회에서 재정법(The Public Finance Act)을 제정하여 1992년부터 현실세계에서 정부회계를 발생주의 회계로 적
2-3. The Subject Matters of the Seventh Curriculum.
Comprehensive subject matters are added to the curriculum to promote autonomy, creativity, and variety of making materials. The general principle of selecting subject matter is that subject matters should
① take the interests, needs motivation and proficiency level of students into account.
② reflect topics, situations and tasks.
accounting policies were following
the IFRS identically, and nearly no exceptions were made.
Under K-IFRS
1. The company has to report consolidated financial statements
2. Revenue recognition
- percentage of completion method is not applicable
3. Defined benefit pension accounting
4. Cannot offset the prepaid cigarette tax expense with cigarette tax
payable; both assets and
1. The accountants’ estimates in Exhibit 2 use the “most likely” sales projection in Exhibit 1 for each year. Is this appropriate? Explain.
In Exhibit 1, there are three probability of annual sales; 1,350,000lbs whose probability is 0.1, 1,650,000lbs whose probability is 0.6 and 2,250,000lbs whose probability is 0.3. Among three cases, the accountants use 1,650,000lbs, which is the “mo