"consolidated financial statements"의 검색결과 입니다.

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재무제표 분석 영문이력서 재무 영문이력서 resignation letter 회계영문이력서 이력서 방통대 재무회계 영문 이력서 회계 재무제표의 개념

EasyAI “consolidated financial st..” 관련 자료

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"consolidated financial statements" 검색결과 1-20 / 1,267건

유형자산의 유형별 규모가 통합 재정상태표의 부채에 미치는 영향- 광역자치단체를 중심으로 - (The effect of the type of tangible assets on the liabilities of consolidated financial statements - Centered on The Metropolitan Self-governing Body -)

assets on the size of debt by dividing tangible assets into general type assets, resident convenience ... onvenience facility book value (REF), society. The current liability scale (SLIV) reports that only the ... resident convenience facility book (REF) and the social infrastructure book value (INF) affect the future

논문 | 21페이지 | 무료 | 등록일 2025.07.18 | 수정일 2025.07.21

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The Informativeness of Consolidated Financial Statements －From the Perspective of Value Relevance and Market Response－ (The Informativeness of Consolidated Financial Statements －From the Perspective of Value Relevance and Market Response－)

the requirements, a parent company needs to issue consolidated financial statements as the primary ... financial statements. Since current Korean GAAP requires non－consolidated financial statements as the ... primary financial statements, various stakeholders in Korea are not accustomed to consolidated

논문 | 33페이지 | 무료 | 등록일 2025.05.24 | 수정일 2025.05.26

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연결재무제표의 주재무제표화에 관한 연구 (Changes in Disclosure Policies of Consolidated Financial Statements)

Service (KFSS) proposed new disclosure policies of consolidated financial statements. In Korea, c ... . But KFSS propose new policies those put the fist importance in consolidated financial statements ... . According to the proposed policies consolidated financial statements must be disclosed within 90 days

논문 | 29페이지 | 무료 | 등록일 2025.06.30 | 수정일 2025.07.05

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Is Accounting Information Different between Non-Consolidated and Consolidated Financial Statements? (Is Accounting Information Different between Non-Consolidated and Consolidated Financial Statements?)

. Interestingly, consolidated financial statements lead better accrual quality despite of the bigger ... onsolidated earnings. Interestingly, consolidated financial statements lead better accrual quality ... onsolidated financial statements in the annual reports. It implies that accounting information may

논문 | 39페이지 | 무료 | 등록일 2025.06.21 | 수정일 2025.06.27

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K－IFRS이후의 성과측정치의 가치관련성 (Value Relevance of Income Information since K－IFRS)

) with consolidated and separate financial statements. Also, this study examines whether there is ... difference of R2 in individual income measures between consolidated and separate financial statements ... which are required to prepare consolidated and separate financial statements under K－IFRS. The Ohlson

논문 | 19페이지 | 무료 | 등록일 2025.07.11 | 수정일 2025.07.19

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연결재무제표와 산업분류, 그리고 재량적 발생액 (Consolidated Financial Statements, Industry Classification, and Discretionary Accruals)

consolidated and separate financial statement revenue on the appropriateness of discretionary ... accruals, focusing on Korean listed companies for which the consolidated financial statement became the ... industries are accurately reflected in the consolidated financial statements that companies report. 동국대학교 경영연구원 경영과 사례연구 임승연

논문 | 20페이지 | 무료 | 등록일 2025.06.06 | 수정일 2025.06.09

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The Effect of First-time Adoption of K-IFRS on Consolidated Financial Statements : Case Study of Pulmuone Company (The Effect of First-time Adoption of K-IFRS on Consolidated Financial Statements : Case Study of Pulmuone Company)

adoption of K-IFRS in 2011, which required them to prepare their consolidated financial statements ... prepare their consolidated financial statements in accordance with K-IFRS. This study investigates the ... illustrating how K-IFRS affect Pulmuone's consolidated financial statements. The findings show that K

논문 | 26페이지 | 무료 | 등록일 2025.06.09 | 수정일 2025.06.10

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연결재무제표의 주재무제표화에 따른 가치관련성 변화 (The Change in Value Relevance of Consolidated Financial Statements under K-IFRS)

according to the system change on disclosure relevant to the consolidated financial statements becoming the ... system; however, due to the impact of delay in making consolidated financial statements on the quarter ... in the consolidated financial statements as the primary financial statements with stability

논문 | 26페이지 | 무료 | 등록일 2025.07.01 | 수정일 2025.07.05

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연결재무제표 작성범위 변경과 발생액의 질 (Changes in the Scope of Consolidated Financial Statements and Accrual Quality)

to prepare consolidated financial statements from 817 in 2010 to 1,227 in 2011, mainly owing to the c ... hanges in the scope of consolidated financial statements. Despite the exclusion of subsidiaries with ... . Those companies newly required to prepare consolidated financial statements due to the inclusion

논문 | 30페이지 | 무료 | 등록일 2025.06.06 | 수정일 2025.06.09

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scholarship appeal letter / statement for financial aid

at 000. Thank you for the detailed financial aid package that the school offered. ... Dear Sir,I am 000, an incoming freshman, and I'm very much looking forward to continuing my study

서식 | 1페이지 | 7,000원 | 등록일 2021.01.09

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종속기업의 투명성이 지배기업 연결재무제표에 미치는 영향 (The Effect of Subsidiaries’ transparency on Consolidated Financial Statements)

on consolidated financial statements. In other words, we investigate whether parents companies which ... effect of subsidiaries’s increase on consolidated financial statements based on the auditor. Our ... onsolidated financial statements in auditor. This implies that audit quality does not affect c

논문 | 23페이지 | 무료 | 등록일 2025.06.08 | 수정일 2025.06.10

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한국채택국제회계기준과 수시공시정보기준의 선택 (Effect of K-IFRS on the Information of Timely Disclosure)

enterprises’ timely disclosure when consolidated financial statements, in lieu of individual financial ... statements, are used due to the change of principal financial statements to consolidated financial s ... and consolidated financial statements out of the enterprises which disclosed ratio and profit &loss

논문 | 29페이지 | 무료 | 등록일 2025.05.27 | 수정일 2025.06.04

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마감과 이월이 적용된 연결재무제표 작성의 새로운 방법론 연구－종속기업에 대한 지분율의 변동 반영－ (Study on New Methodology for Preparing Consolidated Financial Statements Applied Closing and Carrying over－Changes in Parent’s Ownership Interests in a Subsidiary－)

increase in the number of parent that are required to prepare consolidated financial statements and the ... difficult method to prepare consolidated financial statements. In this situation, Kang(2011) proposed an ... alternative methodology of preparing consolidated financial statements by using account book system

논문 | 25페이지 | 무료 | 등록일 2025.06.19 | 수정일 2025.06.27

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기업회계기준서 제1027호의 비판적 고찰 (A Critical Study for No 1027 of Financial Accounting standard)

financial accounting standard, what is importantly changed is that the consolidated financial statements ... relationship in No. 2012 of a financial accounting standard. What the consolidated financial statements ... a single economic entity is the consolidated financial statements, other means except the c

논문 | 18페이지 | 무료 | 등록일 2025.06.28 | 수정일 2025.07.04

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IFRS 별도재무제표 유용성 제고방안에 대한 소고 (A Study on Enhancing Accountability of Separate Financial Statements within IFRS System)

financial statements as the consolidated informations in light of the Conceptual Framework for ... ruling separate financial statement, (2)reducing comparability of relevant financial reports, (3)causing ... Korea has introduced 'Separate Financial Statements' as the individual financial statements for a

논문 | 26페이지 | 무료 | 등록일 2025.06.04 | 수정일 2025.06.06

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타감사인의 의견활용과 지배회사 당기순이익의 적정성 (Using Other Auditors's Opinion and Validity of Parents' Income numbers)

explored. Due to IFRS, consolidated financial statements will be main financial statements. Equity ... method is very similar to consolidated financial statements. Therefore, the empirical analysis of ... onsolidated financial statement improves with consistency of audit members of control firms and s

논문 | 23페이지 | 무료 | 등록일 2025.05.28 | 수정일 2025.06.04

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해외종속기업이 연결이익의 질에 미치는 영향 (The Effect of Overseas Subsidiaries on Consolidated Earnings Quality)

auditor of the consolidated financial statements directly audits subsidiaries instead of referring ... , overseas subsidiaries are more likely to affect the quality of consolidated financial reporting in ... 에서 큰 의의가 있다. The quality of consolidated financial reporting is affected not only by the quality of

논문 | 37페이지 | 무료 | 등록일 2025.07.04 | 수정일 2025.07.10

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준정부기관의 K-IFRS 도입에 따른 연결재무제표 작성의 세무회계 이슈에 관한 연구 (A Study on Tax Accounting Issues on Preparing the Consolidated Financial Statements according to the Quasi-Government Agencies’s Adoption of K-IFRS)

public enterprises’ preparation of the consolidated financial statements through analysing the case ... exceptions on the local public enterprises’ preparing the consolidated financial statements on the ... ’ preparation of the consolidated financial statements not by full adoption of K－IFRS but by partial

논문 | 31페이지 | 무료 | 등록일 2025.07.01 | 수정일 2025.07.05

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금융보험업의 대손준비금조정후영업이익과 영업이익의 상대적 가치 관련성 (The Relative Value Relevance of Loan-loss Reserve Adjusted Operating Profit and Operating Profit in the Finance and Insurance Industry)

consolidated financial statements and that of separate financial statements. In order to achieve the ... -loss reserve adjusted operating profit of consolidated financial statements explains enterprise ... sample selection standards of this study among financial insurance enterprises listed on the stock

논문 | 28페이지 | 무료 | 등록일 2025.06.08 | 수정일 2025.06.10

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손해보험회사 이익측정치의 가치관련성에 관한 연구 (A study on the value relevance of non-life insurer’s earnings measures)

accounting measure based on the consolidated financial statements has higher value relevance than that based ... on the separate financial statements. Second, in the separate and consolidated financial statements ... . Non-life insurer’s financial statements provide the largest variety of earnings measures according to

논문 | 38페이지 | 무료 | 등록일 2025.07.11 | 수정일 2025.07.19

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