영문기업회계기준 (영문) 서식 무료 다운로드

FINANCIAL ACCOUNTING STANDARDS FINANCIAL ACCOUNTING STANDARDS Chapter ○. General Provisions Article ○. Purpose: These provisions establish standards for accounting and financial reporting of business enterprises to ensure uniformity and objectivity in the accounting and auditing of companies regulated under Article ○ of the External Audit of Chu shick hoe sa (joint stock companies) Act. Article ○. Objective of Financial Accounting: The objective of financial accounting is to provide users with u seful and sufficient accounting information prepared in accordance with generally accepted accounting principles to assist them in making decisions on matters affecting their business entities. Article ○. General Principles: Accounting and financial reporting shall be based on the following general principles: ○. Accounting information shall be fairly prepared and reported on thebasis of objective data and evidence. ○. The format and terminology of financial statements shall be simple and clear ... ... 더보기