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Accounting ＆ Economics (August 1983): 119-149.
A Study on the Effectiveness of Tax Assistance System of Construction Industry
Kim, Jae-Cheon
This thesis aims to study on the differential tax assistance system on the construction corporation and to verify the effectiveness of the tax assistance syst
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Accounting Information System
ISVch03.doc…………………………………………79p
Chapter 4: Accrual Accounting Concepts
ISVch04.doc…………………………………………98p
Chapter 5: Merchandising Operations and the Multiple-Step Income Statement
ISVch05.doc………………………
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1) Income taxes
2) Sales taxes
3) Property taxes
4) International taxation
5) Inheritance tax
3. Korea-Canada Economic Relationship
(1) trade
(2) FDI
(3) Korean Market Growth Potential
4. Ideas for further economic relationship between Korea and Canada
5. Illustrati
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회계처리와 정부지원 금의 공시
(Accounting for government grants and disclosure of government assistance)
I A S 21. 환율변동의 영향에 관한 회계
(The effects of changes in foreign exchange rates)
I A S 22. 기업결합(Business combinations)
I A S 23. 차입비용(Borrowing costs)
I A S 24. 특
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Accounting Policy Decision", The Accounting Review (October 1976), pp.707∼723.
23) G. E. White, " Discretionary Accounting Decsion and Income Nomalization", Journal of Accounting Research, (Autumn 1970), pp.260-273.
24) J. I. Zimmerman, "Taxes and Firm Size", Journal of Accounting and Economics. (Au
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Income; Earnings Before Interest and Taxes; EBIT) 또는 영업손실 (Operating Loss)
6) 영업외수익(Non-Operating Income)
7) 영업외비용(Non-Operating Expenses)
8) 경상이익(Ordinary Income; Net Profit Before Tax; NPBF) 또는 경상손실(Ordinary Loss)
9) 특별이익(Extraordianry Gain)
10) 주당
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income taxes)
2-5-2 계속사업이익(Income from continuing operations)
2-5-3 중단사업손익(Income from discontinued operations)
2-6 당기순손익 (Net income or loss)
Ⅲ. 제조원가명세서(Statement of Cost of Goods Manufactured)
3-1 당기총제조비용 (Current manufacturing cost)
3-1-1 재
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Accounting Research, Vol. 30 No.2 (1992), pp. 185-209.
Gaver, J., Gaver K., & Austin J., "Additional Evidence on Bonus Plans and Income Management," Journal of Accounting and Economics, Vol. 19(1995), pp. 3-28.
Giner, B., & Reverte C., "The Value Relevance of Earnings Disaggregation Provided in the
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Accounting and Economics 19, (29-74).
Imhoff, E. A. Jr. (1977), "Income Smoothing - A Case for Doubt", Accounting Journal (85-100).
Jones, J. (1991), "Earnings Management during Import Relief Investigations", Journal of Accounting Research 29 (193-228).
Liberty, S. and J. Zimmerman (1986), "Labor Un
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accounting, pension taxation system
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* Professor, School of Business, Chung-Ang University
** Senior Manager, Accounting division, Government Employees Pension Corporation Ⅰ. 서 론
Ⅱ. 선행연구 고찰
Ⅲ. 선진국과 우리나라의 연금회계 비교
3.1 선진국
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