Accredited
신종자본증권(Hybrid Instrument) 분류에 대한 정보적?측정적?경제적 파급효과 접근(금융부채 vs 지분상품)
Information, Measurement, and Economic Consequence Perspectives on Classification of Hybrid Instrument under K-IFRS (Financial Liabilities vs Equity Instruments)
한국회계학회
2013.12