저자의 연구 키워드

저자의 연구 키워드

#“Doctrine of Fixed Rights”

#가산할 일시적 차이

#가치

#감사위험

#경영진단의견서

#계속기업 불확실성

#골프회원권

#공시품질

#국제회계기준

#권리확정주의

#규정중심기준

#기업실패위험

#단기매매증권평가손익

#매도가능금융자산평가손익

#매도가능증권평가손익

#매출액영업이익률

#발생기준

#배상책임

#법인세 이연혜택

#법인세법

#부채비율

#사채

#손익귀속시기

#원칙중심기준

#유가증권평가

#일시적 차이

#재무적 요인

#정보비대칭

#차감할 일시적 차이

#차입원가

#채무확정기준

#타인자본비용

#회계원리

#Accrual Basis

#All-events Test

#audit risk

#bonds payable

#Borrowing Costs

#business risk

#Cost of debt

#cumulative temporary book-tax income differences

#Debt Ratio

#deferred tax asset

#deferred tax benefit

#Disclosure quality

#Financial Factors

#going concern uncertainty

#Golf Membership

#IFRS

#income tax accounting

#Information asymmetry

#International Financial Reporting Standards

#Korean Corporation Tax Law

#litigation liability

#Management discussion and analysis(MD&A)

#Operating Margin

#principles of accounting textbooks

#Principles－based Standards

#Recognition of Income

#Rules－based Standards

#Unrealized Holding Gains and Losses on Available-for-sale Financial assets

#Unrealized Holding Gains and Losses on Available-for-sale Securities

#Unrealized Holding Gains And Losses on Trading Securities

#Valuation of Securities

#Value