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Accounting Standards for Non-Public Entities
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No. | Title |
---|---|
Conceptual Framework | |
1 | Purpose, Structure and Application |
2 | Preparation and Presentation of Financial Statements 1 |
3 | Preparation and Presentation of Financial Statements 2 |
4 | Consolidated Financial Statements |
5 | Accounting Policies, Changes in Accounting Estimates and Errors |
6 | Financial Asset · Financial Liabilities |
7 | Inventories |
8 | Equity Method |
9 | Joint Venture Investment |
10 | Property, Plant and Equipment |
11 | Intangible Assets |
12 | Business Combinations |
13 | Leases |
14 | Provisions, Contingent Liabilities, Contingent Assets |
15 | Equity |
16 | Revenue |
17 | Accounting for Government Grants |
18 | Borrowing Costs |
19 | Share-based Payment |
20 | Impairment of Assets |
21 | Employee Benefits |
22 | Income Taxes Accounting |
23 | The Effects of Changes in Foreign Exchange Rates |
24 | Events after the Reporting Period |
25 | Related Party Disclosures |
26 | Earnings per Share |
27 | Special Activities |
28 | Discontinued Business |
29 | Interim Financial Statements |
30 | First-time Adoption of Accounting Standards for Non-Public Entities |
31 | Exceptions to Accounting for Small and Medium-Sized Entities |
32 | Common control transactions |
33 | Greenhouse-Gas Emission Permits and Emission Liability |
Effective Dates and Transition Methods | |
[Supplementary Standards] | Accounting Standards for the Insurance Industry |
[Interpretation 56-90] | Accounting for lease and sale apartment of construction business |