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EECS/0122-07, 2022.09.07 »ç¿ë±ÇÀÚ»êÀ¸·Î ±¸¼ºµÈ Çö±ÝâÃâ´ÜÀ§ÀÇ ¼Õ»ó°Ë»ç(Impairment test of cash generating unit comprising right of use assets) |
EECS/0122-06, 2022.09.07 ¼Ò¼Û ¼öÀÍÀÇ Ç¥½Ã(Presentation of litigation proceeds as revenue) |
EECS/0122-05, 2022.09.07 À¯ÀÇÀûÀÎ ±ÝÀ¶ ¿ä¼Ò(Significant financing component) |
EECS/0122-04, 2022.09.07 ½Ã°£ °æ°ú¿¡ µû¸¥ ¼öÀÍ ÀνÄ(Recognition of revenue over time) |
EECS/0122-03, 2022.09.07 Àç°íÀÚ»ê ¼ø½ÇÇö°¡´É°¡Ä¡¸¦ °è»êÇÒ ¶§ÀÇ ÆÇ¸Åºñ¿ë(Costs to make the sale in calculating the net realisable value of inventories) |
EECS/0122-02, 2022.09.07 Àç°íÀÚ»ê ¼ø½ÇÇö°¡´É°¡Ä¡ ÃøÁ¤(Measurement of net realisable value of inventory) |
EECS/0122-01, 2022.09.07 ±â´ë½Å¿ë¼Õ½Ç ÃøÁ¤ ½Ã ½Å¿ëº¸°ÀÇ °í·Á(Consideration of credit enhancements in the measurement of expected credit losses) |
EECS/0121-10, 2021.11.10 ´ç±â¼ÕÀÍ-°øÁ¤°¡Ä¡ ÃøÁ¤ Ç׸ñÀ¸·Î ÁöÁ¤ÇÑ ±ÝÀ¶ºÎä °ü·Ã ½Å¿ëÀ§Çè º¯µ¿È¿°ú µîÀÇ °ø½Ã(Disclosure of the effects of changes in the credit risk related to financial liabilities designated as at fair value through profit and loss) |
EECS/0121-09, 2021.11.10 Ãëµæ½Ã ½Å¿ëÀÌ ¼Õ»óµÇ¾î ÀÖ´Â ÀÚ»êÀÇ ÃøÁ¤(Measurement of purchased credit impaired assets (POCI)) |
EECS/0121-08, 2021.11.10 ±ÝÀ¶À§ÇèÀÇ °ø½Ã(Disclosures of financial risk) |
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