{"id":2739,"date":"2021-06-18T11:41:47","date_gmt":"2021-06-18T02:41:47","guid":{"rendered":"http:\/\/suzuki-global.com\/?p=2739"},"modified":"2021-12-21T13:48:08","modified_gmt":"2021-12-21T04:48:08","slug":"ifrs-and-vas-2","status":"publish","type":"post","link":"https:\/\/suzuki-global.com\/ko\/ifrs-and-vas-2\/","title":{"rendered":"IFRS\uc640 VAS\uc758 \ud68c\uacc4 \uacc4\uc815\ubcc4 \uc778\uc2dd\uc758 \ucc28\uc774 |"},"content":{"rendered":"

IFRS\uc640 VAS\uc758 \ud68c\uacc4 \uacc4\uc815\ubcc4 \uc778\uc2dd\uc758 \ucc28\uc774<\/h2>\n

 <\/p>\n

2025\ub144 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS)\uc5d0 \ub300\ud55c IFRS \ub3c4\uc785\uc744 \uc704\ud55c \ubc29\uce68\uc774 \ub0b4\uc138\uc6cc\uc9c0\uace0 \uc788\uc9c0\ub9cc, IFRS\uc640 VAS\uc758 \uc778\uc2dd\uc5d0\ub294 \ud070 \ucc28\uc774\uac00 \ub0a8\uc544 \uc788\ub2e4. \uc774\ubc88\uc740, IFRS\uc640 VAS\uc758 \ud68c\uacc4\uc0c1\uc758 \u300c\uc778\uc2dd\u300d\uc758 \ucc28\uc774\uc5d0 \ub300\ud574, \uacbd\ub9ac \ubd80\ubb38, \uce58\ud504 \uc5b4\uce74\uc6b4\ud2b8 \ucabd\uc744 \ud5a5\ud574, \uc804\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n

\n

\u21d2 \ubca0\ud2b8\ub0a8\uc758 VAS\uc640 IFRS\uc758 \uac01 \uacc4\uc815\uacfc \ube44\uad50\ud45c<\/strong><\/span><\/a><\/p>\n<\/div>\n

IFRS\uc640 VAS\uc758 \uac01 \uacc4\uc815\uc5d0 \ub300\ud55c \uc778\uc2dd<\/span><\/h2>\n

\uc601\uc5c5<\/b><\/p>\n

VAS\uc5d0\uc11c \uc601\uc5c5\uad8c\uc740 \uc778\uc218 \ud6c4 10\ub144 \uc774\ub0b4\uc758 \ucd94\uc815 \ub0b4\uc6a9 \uc5f0\uc218\uc5d0 \uac78\uccd0 \uc0c1\uac01\ub418\uba70 \uc5f0\ucc28 \uc190\uc0c1 \ud3c9\uac00\uc758 \ub300\uc0c1\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n

 <\/p>\n

\uc720\ud615 \uace0\uc815 \uc790\uc0b0\uc758 \uc190\uc0c1 \ud3c9\uac00<\/b><\/p>\n

IFRS \ud68c\uacc4\uc5d0\uc11c\ub294<\/span>\uc720\ud615 \uace0\uc815 \uc790\uc0b0<\/b>(PPE : Property, Plant and Equipment)\ub85c \uc778\uc2dd\ud558\uace0 \uc790\uc0b0 \uac00\uce58 \ud3c9\uac00 \uaddc\uce59\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n

VAS\ub294 PPE\uc758 \uc190\uc0c1 \ud3c9\uac00 \uac10\uc18c\ub97c \ud5c8\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n

 <\/p>\n

\ubb34\ud615 \uace0\uc815 \uc790\uc0b0<\/b><\/p>\n

VAS\ub294 20\ub144 \uc774\ub0b4\uc758 \uc218\uba85\uc5d0 \uac78\uccd0 \uac10\uac00\uc0c1\uac01\ub418\uace0 \uac10\uac00\uc0c1\uac01 \ub204\uacc4\uc561\uc744 \uacf5\uc81c\ud558\ub294 \uc9c1\uc811\uacf5\uc81c\ubc29\uc2dd(\uc9c1\uc811\ubc95)\uc73c\ub85c \uc778\uc2dd\ub429\ub2c8\ub2e4. \uac10\uac00\uc0c1\uac01 \uc6d0\uac00\uc758 \uc7ac\ud3c9\uac00\ub294 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. .<\/span><\/p>\n

 <\/p>\n

\uc7ac\uace0 \uc790\uc0b0<\/b><\/p>\n

VAS\ub294 \uc7ac\uace0 \ud3c9\uac00 \ubc29\ubc95\uc73c\ub85c \ud6c4\uc785 \uc120\ucd9c, \ud3c9\uade0\ubc95\uc744 \uc778\uc815\ud558\uc9c0\ub9cc, IFRS\ub97c \uc900\uc218\ud558\uae30 \uc704\ud574 \uc120\uc785 \uc120\ucd9c \ub610\ub294 \uac00\uc911 \ud3c9\uade0\ubc95\uc73c\ub85c \ubcc0\uacbd\ud558\ub3c4\ub85d \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n

 <\/p>\n

\ud604\uae08 \ud750\ub984<\/b><\/p>\n

IFRS\uc5d0\uc11c \uc9c0\ubd88 \uc774\uc790 \ubc0f \uc218\ucde8 \ubc30\ub2f9\uae08\uc740 \uc601\uc5c5 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \ud604\uae08 \ud750\ub984\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4. \ubc30\ub2f9\uae08 \uc9c0\uae09\uc740 \uc7ac\ubb34 \ud65c\ub3d9\uc5d0 \ub530\ub978 \ud604\uae08 \ud750\ub984\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/span><\/p>\n

\uadf8\ub7ec\ub098 VAS\ub294 \uc0c1\uc138\ud55c \uaddc\uc815\uc774 \uc5c6\uc73c\uba70 \ud604\uc7ac, \uae30\uc5c5\uc740 \ubc30\ub2f9, \uc774\uc790 \ub4f1 \ubcf4\ub2e4 \uc720\uc5f0\ud558\uac8c \ucc98\ub9ac\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n

 <\/p>\n

\uae08\uc735 \uc0c1\ud488<\/b><\/p>\n

IFRS\uc5d0\uc11c \uae08\uc735\uc0c1\ud488\uc740 '\uacf5\uc815\uac00\uce58\ud3c9\uac00' \uac1c\ub150\uc744 \ub3c4\uc785\ud558\uc5ec \uc815\uae30\uc801\uc73c\ub85c \ud3c9\uac00\ub97c \ud574\uc57c \ud55c\ub2e4. \ub610\ud55c \uae08\uc735 \uc0c1\ud488\uc5d0\uc11c \ud30c\uc0dd\ub418\ub294 \uc704\ud5d8\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc124\uba85\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. VAS\uc5d0\uc11c\ub294 \ucde8\ub4dd \uc6d0\uac00\ubc95\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n

 <\/p>\n

<\/div>\n

 <\/p>\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t
 <\/th>IFRS<\/th>VAS<\/th>\n<\/tr>\n<\/thead>\n
\uc601\uc5c5<\/td>\ub9e4\ub144 \uc190\uc0c1 \ud14c\uc2a4\ud2b8<\/td>10\ub144 \uc774\ub0b4 \uc815\uae30\uc0c1\uac01<\/td>\n<\/tr>\n
\uc190\uc0c1 \ud3c9\uac00
\n<\/td>		\ub9e4\ub144 \uc190\uc0c1 \ud14c\uc2a4\ud2b8<\/td>\uc5c6\uc74c<\/td>\n<\/tr>\n
\uc7ac\uace0 \uc790\uc0b0
\n
\n<\/td>		\uc120\uc785\uc120\ucd9c
\n\ud3c9\uade0\ubc95<\/td>		\uc120\uc785 \uc120\ucd9c \uad8c\uc7a5<\/td>\n<\/tr>\n
\ud604\uae08 \ud750\ub984
\n
\n<\/td>		\uc5c4\uaca9<\/td>\uc720\uc5f0\ud55c<\/td>\n<\/tr>\n
\uae08\uc735 \uc0c1\ud488
\n
\n<\/td>		\uacf5\uc815 \uac00\uce58<\/td>\ucde8\ub4dd \uc6d0\uac00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n

 <\/p>\n

\"book<\/a><\/p>\n

\u21d2VAS\uc640 IFRS\uc758 \ucc28\uc774: \ubca0\ud2b8\ub0a8\uc758 \ud68c\uacc4 \uae30\uc900\uc758 \ud2b9\uc9d5<\/strong><\/a><\/p>\n

\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"

IFRS\uc640 VAS\uc758 \ud68c\uacc4 \uacc4\uc815\ubcc4 \uc778\uc2dd\uc758 \ucc28\uc774<\/p>","protected":false},"author":1,"featured_media":2743,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,72],"tags":[65,102,103],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/posts\/2739"}],"collection":[{"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/comments?post=2739"}],"version-history":[{"count":19,"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/posts\/2739\/revisions"}],"predecessor-version":[{"id":7817,"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/posts\/2739\/revisions\/7817"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/media\/2743"}],"wp:attachment":[{"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/media?parent=2739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/categories?post=2739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suzuki-global.com\/ko\/wp-json\/wp\/v2\/tags?post=2739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}