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인적사항에 관련된 표
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- 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