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국제재무회계

한국외국어대학교
고완석

페이스북 트위터 카카오톡 네이버밴드 링크복사

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사회과학 >경영ㆍ경제 >경영학
강의학기

2011년 2학기

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4,565

This course is for students understanding of the background for the establishment of and the recent Korean adoption of IFRS (International Financial Reporting Standards). It covers the main contents of the relatively more important IFRS statatments as well as the major differences betweeen pre-IFRS accounting GAAP and Korean adopted IFRS (K-IFRS), and the continuing IFRS revision process and related issues.

수강안내 및 수강신청
※ 수강확인증 발급을 위해서는 수강신청이 필요합니다

IAS 1 : Presentation of F/S

차시별 강의

1.	IAS 1 : Presentation of F/S	1. Definitions of Terminology 2. Purpose of F/S 3. General Features 4. Structure of F/S
	IAS 1 : Presentation of F/S	1. Definitions of Terminology 2. Purpose of F/S 3. General Features 4. Structure of F/S
2.	Conceptual framework for F/R I	1. The objective of general purpose F/R
3.	Conceptual framework for F/R II	1. The entity’s economic resources, claims, and their changes 2. Financial performance 3. Fundamental qualitative characteristics
	Conceptual framework for F/R II	1. The entity’s economic resources, claims, and their changes 2. Financial performance 3. Fundamental qualitative characteristics
4.	Conceptual framework for F/R III	2. Enhancing qualitative characteristics (1)
5.	Conceptual framework for F/R IV	1. Enhancing qualitative characteristics (2) 2. Elements of financial statements : Assets
6.	Conceptual framework for F/R V	1. Elements of F/S : Liabilities 2. Elements of F/S : Equity
7.	Conceptual framework for F/R VI	1. Performance: Income and Expenses 2. Recognition of the elements of F/S 3. Measurement of the elements of F/S
8.	IAS 18 : Revenue	1. Definition of Revenue 2. Kinds of Revenue 3. Measurement of revenue 4. Sale of Goods 5. Rendering of Services 6. Interest, royalties, dividends
	IAS 18 : Revenue	1. Definition of Revenue 2. Kinds of Revenue 3. Measurement of revenue 4. Sale of Goods 5. Rendering of Services 6. Interest, royalties, dividends
9.	Financial instruments I	1. Definitions 2. Presentation Liabilities and equity 3. Puttable instruments 4. (IAS 39) Reasons for issuing IFRS 9 'Financial Instruments' 4. Approach to replacing IAS 39 5. Recognition and derecognition
	Financial instruments I	1. Definitions 2. Presentation Liabilities and equity 3. Puttable instruments 4. (IAS 39) Reasons for issuing IFRS 9 'Financial Instruments' 4. Approach to replacing IAS 39 5. Recognition and derecognition
10.	Financial instruments II	1. IFRS 9 'Financial Instruments' : Classification of financial assets
12.	Financial instruments IV	1. IFRS 7 'Financial Instruments: Disclosures' : Categories of financial assets and financial liabilities 2. Allowance account for credit losses 3. Defaults and breaches
	Financial instruments IV	1. IFRS 7 'Financial Instruments: Disclosures' : Categories of financial assets and financial liabilities 2. Allowance account for credit losses 3. Defaults and breaches
13.	Financial instruments V	1. Fair value of class of financial assets/liabilities 2. Risk-related disclosures: Credit, Liquidity & Market risks
14.	Bonds payable and amortised cost method	1. Bond-related Terminology 2. Pricing of Bond Payable
15.	Case problem: Amortised cost method applied