Financial Position : Asset, Liability, Equity. And all the items of Statement of Financial Position are presented in an order that
1. Asset is presented first, Equity presented second, Liability is the last.
2. In each section, Fixed things(assets and liabilities) are presented first and Liquid things follow.
3. In the same context of 2, Long-term things which are related to the transactions
Transaction Exposure, Translation exposure,
and Economy Exposure. Now, we are going to take a closer look at each exposure, their effect on
Dell Mercosur and what kind of countermeasure the company needs to have.
3-2. Transaction Exposure
Transaction exposure is a type of foreign exchange risk faced by companies that engage in
international trade. It is the risk
Stock Information
- Stock Code:
KR7005420005(005420)
- Market Capitalization:
\ 72,900,000,000
(as of 28th APR 2010)
Major Shareholder
2. Optional Exemptions upon the first adoption
1) Fair value and revaluation value as deemed cost
Revaluation of land account on 2008/12/30 (K-GAAP)
Appraisal company
2) Fair value measurement of financial
transaction was completed on December 13, 2007. It was worth US$5 billion or $60 a share, giving News Corporation control of the Wall Street Journal and ending the Bancroft family’s 105 years of ownership. Dow Jones earned revenues of $1.78 billion in 2006 before it was taken by News Corporation.
ⅱ. Revenue and its source
In the beginning of 2007, it is known that revenue at the company
대차대조표 (balance sheet :B/S)
특정 시점에 있어서 기업이 자금을 어디에서 얼마큼 조달하고 이러한 자금을 어떠한 자산에 얼마큼 투자하였는지를 보여주는 계산서
대차대조표의 구분표시
- 자산(assets),부채(liabilities),자본(capital)
- 자산(유동자산:current assets,고정자산:fixed assets)
- 부채(유동부채:curr