전체 댓글

• JohnKwon ( john.kwon2**@gmail.com )

  Dec, 20, 01:21 PM

  장기사용자산의 재평가(Revaluation of Long-lived Assets)Revaluation gain or revaluation surplus is the increase in entity’s asset that it will realize over the useful life of asset or when its sold. Therefore instead of crediting the whole amount to profit and loss account in the period of revaluation increase, it is recorded under equity.

• JohnKwon ( john.kwon2**@gmail.com )

  Dec, 21, 06:52 AM

  이연 법인세 채무는 과세소득이 세공제전 소득보다 적을때 나타난다 DTL(Deferred Tax Liabilities) 이연 법인세 채무는 반전시킬 가능성이 없다면 자기자본으로 다뤄주세욤