activities including net income and loss, additions of non-cash transactions, change in assets and liabilities. Especially Net income and additions of non-cash transactions were the major source that brought about cash in to the company. Cash inflows from financing activities were relatively smaller than that of operating activities, but still added surplus of cash inflows to the company, recordi
2. The definition of social enterprise
A social enterprise is an organization that applies commercial strategies to maximize improvements in human and environmental well-being, rather than maximizing profits for external shareholders. Social enterprises can be structured as a for-profit or non-profit, and may take the form of a co-operative, mutual organization, a disregarded entity, a social bu
active ROIC, and leadership in sustainability demonstrate the synergies between being a good corporate citizen and economic success.
Profit
"Profit" is the economic value created by the organization after deducting the cost of all inputs, including the cost of the capital tied up. It therefore differs from traditional accounting definitions of profit.
In the original concept, within
Ⅰ. 서론
회계연구원에 위탁된 회계처리기준 제정업무는 상기한 3가지 회계관련업무 중 매우 중요한 한 축을 담당하는 기능이다. 또한, 회계정보의 공시에 관한 업무나 회계처리기준의 준수여부에 관한 업무의 수행과 밀접한 관련성이 있으며, 중첩되는 부분도 있다.
회계처리기준 제정권 위탁과