ifrs 용어 기준서 용어 ifrs 용어정의  kas ifrs  abandonment  포기 (사업포기)  11 35  acceptance  인수 (어음인수)  ed 30  accountability  회계책임  개념  frwk  accounting alternative  대체적 회계처리방법  개념  frwk  accounting change  회계변경  18  accounting estimate  회계추정  18  accounting income  회계이익  16 12  accounting information  회계정보  개념  frwk  accounting policy  회계정책  
the specific principles, bases, conventions, rules and
practices applied by an entity in preparing and
presenting financial statements.[ias 8.5]
1, 7, 15,  해석61-  71, 개념,  ed  1, 8, 20,  23, 28,  frwk  accounting process  회계과정  개념  frwk  accounting profit  회계이익  
the profit or loss for a period before deducting tax
expense.[ias12.5]
16 12  accounting purpose  회계목적  ed 33  accounting standard  회계기준  개념  frwk  accounting system  회계시스템  개념  frwk  accrual  발생 (발생액)  개념  frwk  accrual basis  발생기준  
the effects of transactions and other events are
recognized when they occur (and not as cash or its
equivalent is received or paid) and they are recorded in
the accounting records and reported in the financial
statements of the periods to which they relate.[f.22]
4, 개념  18, frwk  accumulated  상각누계액  338  accumulated impairment  loss  손상차손누계액  3, ed 38,  ifrs03  accumulating compensated  absence  누적성 유급휴가  
compensated absences that are carried forward and
can be used in future periods if the current periods
entitlement is not used in full.[ias 19.13]
234  acquire  취득하다 ( 매수하다 )  8, 9, 개념  39, frwk  acquiree  피매수자  ed ifrs03  acquirer  매수자  ed ifrs03  acquisition  취득 (매수)  15, 개념,  ed  7, 28,  frwk  acquisition date  매수일 (취득일)  
the date on which the acquirer effectively obtains
control of the acquiree.[ifrs 3.a]
ed ifrs03  active market  거래시장  
a market in which all the following conditions exist: (a)
the items traded within the market are homogeneous;
(b) willing buyers and sellers can normally be found at
any time; and (c) prices are available to the public.[ias
36.6, ias 38.8]
3, ed 36, 38  actual level of production  실제조업도  10 2  adjust  조정하다 (수정하다)  ed 33  adjusting event  수정사건  610  adjusting event after the  balance sheet date  수정을 요하는 대차대  조표일 후 발생한 사건  610  adjustment  조정 (수정)  15 28  advance payment  선급금  418  advance receipt  선수금  418  advantageous conversion  rate  유리한 전환비율  ed 33  advertis(z)ing commission  광고수수료  418  after-tax amount  세후금액  ed 33  agency relationship  대리관계  418  agreement  합의  ed 24  agreement date  합의일  
the date that a substantive agreement between the
combining parties is reached and, in the case of
publicly listed entities, announced to the public.in the   (이하 생략)