Çпø°ÀÇ
µ¿¿µ»ó°ÀÇ
¼öÇ輸ô
º¸¾ÈÁ¢¼Ó
ȸ¿ø°¡ÀÔ
ID/PW ã±â
-
±è¿µ´ö
-
±èÀçÈ£
-
±è°È£
-
±è±â¿µ
-
ÀÌÀå±Ô
-
ÀÓ¼¼Áø
-
À̽¿ì
-
°°æÅÂ
-
ÀÌöÀç
-
ÁֹαÔ
-
ÀÓ¼ºÁ¾
-
³ëÈñ¾ç
-
±èÈ¿»ó
-
±è¹Îȯ
-
±èÁ¾ÁÖ
-
Àü¼öȯ
-
Á¤º´¿
-
ȲÁ¤ºó
-
À̼öõ
-
±èÇй¬
°øÀÎȸ°è»ç
>
°»ç¼Ò°³
[CPA]
±è¿µ´ö
ÇÁ¸®¶óÀÌÅÍ
twitter : @jone_kim
blog : http://blog.daum.net/jone_kim
±×³¯ ÀÌÈÄ(2013³â, ãÌó¢)
¿¢½ºÅ¬·¹À̺ê(exclave)(2011³â, ¿ª»ç¿Í Áö¸®¿¡ °üÇÑ À̾߱â)
À繫ȸ°è½Ã¸®Áî : ȸ°è¿ø¸®/Áß±Þȸ°è/°í±Þȸ°è ¿Ü ´Ù¼ö
Á¤±Ô ±âº»¹Ý : À繫ȸ°è
°»ç¸í
°ÀǸí
¼ö°±â°£
¼ö°·á
»ùÇÃ
¼±ÅÃ
±è¿µ´ö
±è¿µ´ö IFRS ±¹Á¦È¸°è±âÁØÇؼ³
[13³â 2¿ù]
±³Àç1 : IFRS ±¹Á¦È¸°è±âÁØÇؼ³
18,000¿ø
30ÀÏ
30,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
±è¿µ´ö
±è¿µ´ö IFRS ȸ°è¿ø¸®
[12³â 2¿ù]
±³Àç1 : IFRS ȸ°è¿ø¸®[2ÆÇ]
28,800¿ø
60ÀÏ
100,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
±è¿µ´ö
±è¿µ´ö IFRS Áß±Þȸ°è Á¾ÇÕ¹Ý (¥°+¥±, 13³â 2¿ù)
±³Àç1 : IFRS Áß±Þȸ°è(»ó) [Á¦4ÆÇ]
27,000¿ø
±³Àç2 : IFRS Áß±Þȸ°è(ÇÏ) [Á¦4ÆÇ]
27,000¿ø
°¢ 90ÀÏ
200,000¿ø
190,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
±³Àç2
±è¿µ´ö
±è¿µ´ö IFRS Áß±Þȸ°è ß¾(13³â 2¿ù)
±³Àç1 : IFRS Áß±Þȸ°è(»ó) [Á¦4ÆÇ]
27,000¿ø
60ÀÏ
100,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
±è¿µ´ö
±è¿µ´ö IFRS Áß±Þȸ°è ù» (13³â 3¿ù)
±³Àç1 : IFRS Áß±Þȸ°è(ÇÏ) [Á¦4ÆÇ]
27,000¿ø
60ÀÏ
100,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
±è¿µ´ö
±è¿µ´ö Çö±ÝÈ帧ǥ(Áß±Þȸ°è ù» 23Àå °ÀÇ)(13³â 4¿ù)
±³Àç1 : IFRS Áß±Þȸ°è(ÇÏ) [Á¦4ÆÇ]
27,000¿ø
10ÀÏ
40,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
±è¿µ´ö
±è¿µ´ö IFRS °í±Þȸ°è(13³â 4¿ù)
±³Àç1 : IFRS °í±Þȸ°è[3ÆÇ]
28,800¿ø
60ÀÏ
100,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
1Â÷´ëºñ °´°ü½Ä¹Ý : À繫ȸ°è
°»ç¸í
°ÀǸí
¼ö°±â°£
¼ö°·á
»ùÇÃ
¼±ÅÃ
±è¿µ´ö
±è¿µ´ö IFRS °´°ü½Ä À繫ȸ°è
[CPA´ëºñ, 12³â 9¿ù]
±³Àç1 : 2013 IFRS °´°ü½ÄÀ繫ȸ°è[ÇØ´äÆ÷ÇÔ]
32,400¿ø
90ÀÏ
180,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
2Â÷ ´ëºñ¹Ý : À繫ȸ°è
°»ç¸í
°ÀǸí
¼ö°±â°£
¼ö°·á
»ùÇÃ
¼±ÅÃ
±è¿µ´ö
±è¿µ´ö IFRS À繫ȸ°è¿¬½À (CPA 2Â÷´ëºñ, 13³â 4¿ù)
±³Àç1 : 2013³â 2Â÷ ´ëºñ IFRS À繫ȸ°è¿¬½À
36,000¿ø
90ÀÏ
200,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1
½ÉȰúÁ¤¹Ý : À繫ȸ°è
°»ç¸í
°ÀǸí
¼ö°±â°£
¼ö°·á
»ùÇÃ
¼±ÅÃ
±è¿µ´ö
±è¿µ´ö À繫ȸ°è½ÉȰúÁ¤
[CPA ½ÉÈ¹Ý ´Ü°ú°úÁ¤, 12³â 7¿ù]
±³Àç1 : 2013³â 2Â÷ ´ëºñ IFRS À繫ȸ°è¿¬½À
36,000¿ø
70ÀÏ
130,000¿ø
樨毢
PMP
¸ð¹ÙÀÏ
µ¿¿µ»ó+¸ð¹ÙÀÏ
±³Àç1