Ⅰ. 재무제표의 의의
1. 재무보고(Financial Reporting)
- 기업과 같은 회계실체가 외부의 이해관계자에게 회계보고서를 포함하여 의사결정에
유용한 정보를 제공하는 과정이다.
2. 재무제표(Financial Statement)
- 기업에서 발생한 거래를 측정. 기록. 분류. 요약하여 작성되는 회계보고서이
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.
Financial 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
financial state of Southwest Airlines by the annual report of 2010. We find 10 important numbers and 5 ratios by analyzing the finance reports. In these reports, we focus on the income statement. We will track down the changes by comparing the income statement from 2009 and 2010. Also we use the financial information in Reuter to find more detailed information.
To catch up the cash flow, we st
This is ten year summary that it relates with southwest airline financial report.
In this graph , most the important thing is total assets and net income.
Last ten year period, total asset is steadily grown.
But net income is slightly fluctuation. The reason is For the U.S. airline industry, the past ten years will forever be known as the “lost decade”—fewer passengers, fewer fli