• , ,
•
•
• ,
•
• :
• 2011
•
•
• ,
• , ,
•
•
…
• (IFRS)
• 2011 ( ) (IASB)
IFRS
• ( )
( )
•
•
•
• IFRS
…
• IFRS
• : ,
• : ,
•
•
• :
•
• :
• : ·
•*
•
• , , ,
•
• :
• · , ·
• * : vs. ( )
* · : vs.
( )
•
•
•
•
• ,
• (assets):
• (liabilities):
• (stockholders’equity): ( )
• = + (= )
•* vs. ( )
•-
•-
2 . 2 .
< 2-1> : LG
18 17 18 17
Ⅰ. 16,912 7,127 Ⅰ. 13,589 12,454
1. 3,966 3,862 1. 2,108 710
2. 169 169 2. 2,156 2,315
3. 5,561 5,228 3. 2,586 2,383
4. 258 167 4. …… …… ……
5. 6,147 5,469 Ⅱ. 3,230 4,513
6. …… …… …… 1. ( bon ,
999 2,497
Ⅱ. 35,84752 32,649 2. 71 183
1. 4 555 3. …… …… ……
2. 783 875
16,819 16,967
3. 18,133 16,166
4. 15,450 13,928 Ⅰ. 35,121 29,962
5. 452 271 1. 886 886
6. 211 173 2. 973 973
7. …… …… …… 3. 35,634 30,441
4. (1,216) (1,328)
5. (1,156) (1,010)
Ⅱ. 820 855
35,940 30,818
52,759 47,785 52,759 47,785 ‹#›
• (current assets): , ( ) 1 receivables
)
(non-current assets):
bond
• (current liabilities): ( ) 1
(non-current liabilities):
• ( ): ( , …), , ,
• :
)
9, 000 50 , 000
•
•
:
:
: (5 ,
000
• :
• :
Current:
2.Generally accepted, used, practiced, or prevalent at the moment.
ex) current affairs; current bills and coins; current fashions
2. , , ;[ ] ;[ ] , (customary)
) the current use of the word
3. [ ] (circulation) ) current funds ( · · ).
• (statement of comprehensive income) -
• =
• = + -
+
)
( ,
( ,
)
( ×
)
•
•
• (selling or distribution expenses) (administrative expenses) ·
( ) ( )
• , ,
• : ( , )
• : ( , )
• : 20% ‘
’
•
•
• ( )
• (EPS):
2 . 2 .
< 2-3> :
67 2018 1 1 2018 12 31
66 2017 1 1 2017 12 31
( : )
67 66
Ⅰ. 18,856 18,899
Ⅱ. (11,238) (10,861)
Ⅲ. 7,619 8,038
Ⅳ. (6,714) (7,166)
Ⅴ. 904 872
109 249
Ⅵ.
(233) (331)
Ⅶ.
43 24
Ⅷ.
(404) (418)
Ⅸ. – –
Ⅹ. 420 397
Ⅺ. (197) (270)
Ⅻ. 223 127
XIII. (217) (245)
XIV. 46 (73)
······ ······
······ 6 (118)
XV.
XVI. 222 127
0.2 0.5
XVII. 6 (118)
(0.6) 0.1
XVIII.
* ( ) (-) 319 182
( )
‹#›
2 . 2 .
< 2-4> :
55 2018 1 1 2018 12 31
54 2017 1 1 2017 12 31
( : )
55 54
Ⅰ. 22,364 22,083
Ⅱ. (15,647) (14,739)
Ⅲ. 6,717 7,344
Ⅳ. (5,832) (6,380)
Ⅴ. 886 964
171 174
Ⅵ.
(15) (53)
Ⅶ.
186 215
Ⅷ.
(103) (105)
Ⅸ. (2) -
Ⅹ. 1,123 1,194
Ⅺ. (280) (287)
Ⅻ. 843 907
XIII. ( )
XIV. 843 907
0.1 0.2
XV. 14,577 15,678
( )
* ( ) (-)
(< 2-4> )
‹#›
2 . 2 .
55 2018 1 1 2018 12 31
54 2017 1 1 2017 12 31
( : )
55 54
Ⅰ. ( ) 843 907
II. (45) (288)
5 (271)
······ ······ ······
III. 798 618
IV.
798 625
(0.3) (7)
* ( ) (-)
‹#›
• (statement of cash flows)
stock + flow (② )
•
• : ‘ ’
• , ,
stock (
stock ( )
( )
•
• (accrual accounting)
• vs.
10 37
.
2 QD
2-5
SDI
SDI
][
.
1.
]
_
2.
3.
4.
5. (1.288)
. σ
1.
2.
H. σ
1. 25.177
2.
17. (i + 1 + m )
.
1.
W.
*
•
• TV
(statement of changes in equity)
( )
• :
•
• ( , )
•
:
• ,
:
/ /
CMD I
2.5
statement of changes in equity ᴎ
2-6 ᴎ ᴏ
ᴎ ᴏ
2—
ᴎ
ᴎ ᴏ
2017.
2018. 1. ᴎ ᴏ
)
1
(0.1)
2018.12. ᴎ ᴏ
* ᴎ ᴏ ᴎ ᴏ
• : ( 159 )
• σ
90
* DART(Data Analysis, Retrieval and Transfer System)
•
• :
• : (CP)
(credit rating)
• ( ), NICE ( ), ( )
/ /
(bookkeeping)
• :
•*
• : …
8
•( 1) .
• (1) \300,000- .
• (2) \5,000,000- .
• (3) \70,000- .
• (4) \200,000-
.
• (5) \2,500,000- .
• (6) \12,000,000- .
• (7) \1,000,000 .
• (8) \300,000- \500,000- .
• (9) \700,000- .
• (10) 1 \1,000,000- 2 .
•( 2) .
• (1) \5,000,000- .
• (2) \300,000- .
• (3) \500,000- .
• (4) \700,000- .
• (5) \150,000- .
• (6) \250,000- \300,000- .
• (7) , \3,000,000- .
• (8) \10,000,000- .
• (9) \5,000,000- .
• (10) \250,000- .
•( 3) ( ) 5 .
.
•5 1 : \500,000- , .
•5 3 : , \200,000- .
•5 8 : \50,000- , .
•5 12 : , \20,000- .
•5 15 : \100,000- .
•5 17 : \100,000- \150,000- .
•5 20 : \50,000- .
•5 23 : \30,000- .
•5 25 : \150,000- .
•5 30 : \25,000- .
( : )
360 650 7,000
16,560 90 90
6,300 300 250
320 520 6,500
23,500 8,000 700
60 4,500 1,460
( : )
360 650 7,000
16,560 90 90
6,300 300 250
320 520 6,500
23,500 8,000 700
60 4,500 1,460
