K-IFRS 중급재무회계 해답

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· 제목 : K-IFRS 중급재무회계 해답 (제12판 수정판)
· 분류 : 국내도서 > 대학교재/전문서적 > 경상계열 > 세무/회계
· ISBN : 9788955017908
· 쪽수 : 256쪽
· 출판일 : 2022-02-10

책 소개

〈재무회계의 기능 및 기초개념〉, 〈자산회계〉, 〈부채 및 자본 회계〉, 〈특수회계〉를 수록하고 있는 책이다.

제I부 재무회계의 기능 및 기초개념
제 1 장 재무회계의 환경과 회계기준 ·································································· 7
제 2 장 재무보고 개념체계 ················································································· 14
제 3 장 재무제표 ·································································································· 22
제 4 장 재무제표요소의 측정 ············································································· 33
제 5 장 수익의 인식 ···························································································· 40

제II부 자산회계
제 6 장 재고자산 ·································································································· 59
제 7 장 유형자산 ·································································································· 72
제 8 장 감가상각 및 제거 ·················································································· 80
제 9 장 무형자산 ·································································································· 88
제10장 자산재평가와 자산손상 ······································································· 100
제11장 금융상품, 금융자산 - 인식, 분류 및 측정 ······································ 121
제12장 금융자산 - 손상, 재분류 및 보고 ···················································· 131

5

제III부 부채 및 자본 회계
제13장 부 채 ······································································································ 138
제14장 자 본 ······································································································ 151
제15장 복합금융상품 ························································································ 160
제16장 종업원급여 ···························································································· 175
제17장 주식기준보상 ························································································· 188
제18장 주당이익 ································································································ 195

제IV부 특수회계
제19장 리 스 ····································································································· 202
제20장 법인세회계 ···························································································· 217
제21장 회계변경과 오류수정 ··········································································· 228
제22장 현금흐름표 ··························································································· 235
제23장 재무보고와 완전공시 ·········································································· 245

저자소개

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University of Wisconsin-Madison(Ph.D)∣AICPA(Wisconsin) 현, 성균관대학교 경영대학 명예교수 [저서 및 주요 논문] K-IFRS 중급재무회계(신영사, 공저, 2022) / 원칙중심 회계기준：재무보고 개념체계의 이해(신영사, 공저, 2020) / Reputation Effects on Market Premium and Audit Fees(Korean Accounting Review, 2014) 등

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University of Wisconsin -Madison(Ph.D) 현, Western Illinois University 교수 [저서] IFRS Principles of Accounting(신영사, 공저, 2023) / K-IFRS 재무회계(신영사, 공저, 2020) [논문] An accounting perspective on the IFRS sustainability reporting standards for greenhouse gas emissions: Implications for the Asia Pacific(Asia Pacific Business Review, 2024) / Differential impact of fintech and GDP on bank performance: Global evidence(Journal of Risk and Financial Management, 2023) / Are government subsidies or preferential listing policies better for the market performance of tech firms? Evidence from Korea(Asia Pacific Business Review, 2023) / The end of rent sharing corporate governance reforms in South Korea(Asia Pacific Business Review, 2021) / Does technology innovation in finance alleviate financing constraints and reduce debt-financing costs? Evidence from China(Asia Pacific Business Review, 2021) / A critical evaluation of the Jones models and the industry approach for the estimation of discretionary accruals(Asian-Pacific Journal of Accounting and Economics, 2020) 등

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Syracuse University(Ph.D) 현, 서강대학교 경영대학 교수 [저서] K-IFRS 회계원리(박영사, 공저, 2021) [논문] 원칙중심회계 하에서의 질의회신 운영방안(회계저널, 2019) / The effect of analyst forecasts during earnings announcements on investor responses to reported earnings(The Accounting Review, 2016) / Management earnings forecast and value of analyst forecast revisions (Management Science, 2015) 등

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