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18.97.14.88
한국어
ENG
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한국회계학회
회계저널
매수기업결합으로 취득하는 핵심예금무형자산(CDI)의 평가
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매수기업결합으로 취득하는 핵심예금무형자산(CDI)의 평가
Valuation of Bank`s Core Deposit Intangibles(CDI) Acquired by Business Combination
이재은 ( Jae Eun Lee )
한국회계학회
2010.05
회계저널
vol. 19 iss. 2
1-33(33pages)
UCI
I410-ECN-0102-2012-320-002923997
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핵심예금무형자산(CDI)
무형자산 가치평가
매수기업결합
매수원가배분(PPA)
국제회계기준(IFRS)
실무 적용상 차이
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