Ⅰ. 환경감사제도의 정의
환경 감사는 일반 회사나 산업체에는 잘 알려져 있으며 재무 감사 활동만큼이나 중요해졌다. 환경 감사 그 자체로 새로운 서비스산업이 나타났고 환경 감사에 대한 지침서가 출판되기도 한다. 모든 환경 관련 단체들은 ‘환경 감사 활동’을 환경적으로 유용하고 허용 가능
report
To make an annual report of LVMH, each business group should get audited and financial statements of each business segment should be collected. The cost incurred during this procedure is fixed cost but not traceable.
2.1.3. Fixed costs that can be traceable or common depending on how LVMH defines its business segments.
- Advertising cost for every operation region
Under the curren
Reporting Council)
역할 • 전략 수립 및 우선순위 결정
• 예산 수립, 재원 조달 및 집행 감독
• 위원 임명 및 위원회 활동 감독
조직 구조 • The Accounting Standards Board
• The Auditing Practices Board
• The Board for Actuarial Standards
• The Professional Oversight Board
• The Financial Reporting Review Pa
< 2. Accounting regulation system >
●The act requires an audited balance sheet and profit and loss account,
approved by the board of directors.
(Indian accounting standards also require a cash flow statement.)
●An accompanying directors' report must address the state of affairs of the company, its material commitments, recommended dividends, and other information necessary for underst
between German accounting standard and US-GAAP.
They had to prepare dual F/S.
∙ German government allowed its national companies to use IFRS and US-GAAP
to solve these problems.
∙ Germany stated that they needed a single integrated accounting standard for
transparent and comparable financial reporting. As a result, they adopted IFRS.