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- Finance Operation & System Accountant 경력직 채용 activities of the closing and reporting function with integrity and timeliness while in compliance with IFRS responsibilities (20%) Performs other responsibilities and duties periodically assigned by supervisor in or
- US GAAP 과 IFRS차이점 Noncontrolling interest and Goodwill - Full Goodwill method(US GAAP) - Full GW(IFRS): FV of NCI or Consideration - Partial GW(IFRS): FV of NA * %
- 비지배분 지분측정 비지배지분 측정방법(사업결합, 취득법) 비지배지분 공정가치 측정(US GAAP, Fully GoodWill) 또는 종속기업 순자산공정가치의 비례지분으로 측정(IFRS/Partial GoodWill or US GAAP) - 순자산공정가치의 비례지분으로 측정방법 종속기업의 식별가능 순자산의 공정가치 중 비지배지분의 지분율에 해당하는 부분을 비지배지분으로 계상 비지배지분에
- Impairment of Assets Impairment loss under US GAAP: BV - FV* *fair value = market value, price of similar assets, or PV of Impairment loss under IFRS: BV - recoverable amount* *recoverable amount = the higher of the asset's
- Asset Impairment Impairment loss under US GAAP: BV - FV* *fair value = market value, price of similar assets, or PV of Impairment loss under IFRS: BV - recoverable amount* *recoverable amount = the higher of the asset's