0. The reason why we selected Korean Air
We researched companies which we can use our knowledge from this class. In the class, we studied for Airline companies, Singapore and Delta airline. We concluded after some discussion that we could enrich our valuation skills and basic knowledge of finance and accounting by analyzing lease agreement and depreciation method when we select Airline companies
CASE 4
Part 1:
A. Describe the cost flow assumptions used in average cost, FIFO and LIFO methods of inventory valuation.
-The average cost method assumes cost of goods sold and ending inventory consist of a mixture of all the goods available for sale. The average unit cost applied to goods sold or to ending inventory is not simply an average of the various unit costs of purchases during the pe
1.1 Company Background
The Hyundai Engineering and Construction Company was first founded by Chung Ju-Yung. And the establishment of Hyundai Motor Company took place a couple of decades later in 1964. In the early phase of the company’s development, it relied heavily on skilled labor forces and technologies in other advanced countries for automobile production. Hyundai Motor Company (hereina
SK Telecom offers cellular global roaming services under the brand "T-Roaming" through service agreements with various foreign wireless telecommunications service providers. The company offers global roaming services in three basic technologies, including CDMA, global system for mobile communications (GSM), and wideband code division multiple access (WCDMA). As of FY2009, the company offered CDMA
(3)저가조작의 경우
다국적기업이 특수관계 회사로부터 동 물품을 수입하면서 정상가격 대비 30%정도 저가조작을 하는 경우 정상가격 수입 시에 대비하여 관세부담과 부가세는 각 2.4억,3.2억이 줄어들지만, 법인세는 7.9억이 증가하여 국가 전체의 재정수입은 2.2억이 증가하게 된다. 주목할 점은 관세