agriculture, hotel, real estate, paper industry, power plant, public enterprise, resorts, golf fields, real estate managing and apartment lease, and placed in 60th and 64th among ‘500 International Chinese Corporations’ respectively. However, as Southeast Asian economy was hit by the economic crisis of 1997, most of the Chinese companies also got into deep recession.
3. Thailand
part of a business combination comprises its purchase price, after deducting accumulated amount of amortization and accumulated amount of impairment also.
Investment property
Investment property for lease or margin shall be recognized at cost price added acquisition cost. After first recognition, an entity chooses cost model for measurement except if the investment property follows IFRS 5.
leases more. So this should be considered as advantage for AMR Corp when comparing the two companies for investment.
Liabilities & Shareholder’s Equity
AMR Corp Korean Air AMR Corp Korean Air
2007 2007 2006 2006
Accounts Payable 4.1% 1.3% 3.7% 1.7%
Short-Term Debt 0.0% 3.5% 0.0% 2.7%
Accruals 7.9% 7.6% 7.9% 7.4%
Air traffic liability 13.9% 0.0% 13.0% 0.0%
Current maturities of
l
Ⅰ. 서론
감사회는 그 의사와 결의를 준비하거나 결의내용의 집행을 감독하도록 하기 위하여 하나 이상의 위원회를 둘 수 있다(독일주식법 제107조 제3항). 위원회의 설치는 감사회의 자율권에 속하며, 따라서 일정한 직무를 갖는 위원회의 설치를 정관의 규정으로 금지하거나 강제하는 것은 허용되지