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한국어
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18.97.14.90
한국어
ENG
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한국회계학회
회계저널
국제회계기준 도입이 건설업 재무제표에 미치는 영향 -분양공사를 중심으로-
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국제회계기준 도입이 건설업 재무제표에 미치는 영향 -분양공사를 중심으로-
The Effect of IFRS Adoption on Construction Industry
김한수 ( Han Soo Kim ) , 오명전 ( Myeong Jeon Oh ) , 김인숙 ( In Sook Kim )
한국회계학회
2010.12
회계저널
vol. 19 iss. 5
245-280(36pages)
UCI
I410-ECN-0102-2012-320-002914507
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한국채택국제회계기준
분양공사
수익인식
시공능력평가
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