Framework for the Preparation and Presentation of Financial Statements |
Framework for
the Preparation and Presentation of Financial Statements |
[IAS 1] Presentation of Financial Statements |
[K-IFRS 1001]
Presentation of Financial Statements |
[IAS 2] Inventories |
[K-IFRS 1002]
Inventories |
[IAS 7] Cash Flow Statements |
[K-IFRS 1007]
Cash Flow Statements |
[IAS 8] Accounting Policies, Changes in Accounting
Estimates and Errors |
[K-IFRS 1008]
Accounting Policies, Changes in Accounting Estimates and Errors |
[IAS 10] Events after the Reporting Period |
[K-IFRS 1010]
Events after the Reporting Period |
[IAS 11] Construction Contracts |
[K-IFRS 1011]
Construction Contracts |
[IAS 12] Income Taxes |
[K-IFRS 1012]
Income Taxes |
[IAS 16] Property, Plant and Equipment |
[K-IFRS 1016]
Property, Plant and Equipment |
[IAS 17] Leases |
[K-IFRS 1017]
Leases |
[IAS 18] Revenue |
[K-IFRS 1018]
Revenue |
[IAS 19] Employee Benefits |
[K-IFRS 1019]
Employee Benefits |
[IAS 20] Accounting for Government Grants and Disclosure
of Government |
[K-IFRS 1020]
Employee Benefits |
[IAS 21] The Effects of Changes in Foreign Exchange Rates |
[K-IFRS 1021]
The Effects of Changes in Foreign Exchange Rates |
[IAS 23] Borrowing Costs |
[K-IFRS 1023]
Borrowing Costs |
[IAS 24] Related Party Disclosures |
[K-IFRS 1024]
Related Party Disclosures |
[IAS 26] Accounting and Reporting by Retirement Benefit
Plans |
[K-IFRS 1026]
Accounting and Reporting by Retirement Benefit Plans |
[IAS 27] Consolidated and Separate Financial Statements |
[K-IFRS 1027]
Consolidated and Separate Financial Statements |
[IAS 28] Investments in Associates |
[K-IFRS 1028]
Investments in Associates |
[IAS 29] Financial Reporting in Hyperinflationary
Economies |
[K-IFRS 1029]
Financial Reporting in Hyperinflationary Economies |
[IAS 32] Financial Instruments: Presentation |
[K-IFRS 1032]
Financial Instruments: Presentation |
[IAS 33] Earnings per Share |
[K-IFRS 1033]
Financial Instruments: Presentation |
[IAS 34] Interim Financial Reporting |
[K-IFRS 1034]
Interim Financial Reporting |
[IAS 36] Impairment of Assets |
[K-IFRS 1036]
Impairment of Assets |
[IAS 37] Provisions, Contingent Liabilities and
Contingent Assets |
[K-IFRS 1037]
Provisions, Contingent Liabilities and Contingent Assets |
[IAS 38] Intangible Assets |
[K-IFRS 1038]
Intangible Assets |
[IAS 39] Financial Instruments: Recognition and
Measurement |
[K-IFRS 1039]
Financial Instruments: Recognition and Measurement |
[IAS 40] Investment Property |
[K-IFRS 1040]
Investment Property |
[IAS 41] Agriculture |
[K-IFRS 1041]
Agriculture |
[IFRS 1] First-time Adoption of international Financial
Reporting |
[K-IFRS 1101]
First-time Adoption of international Financial Reporting |
[IFRS 2] Share-based Payment |
[K-IFRS 1102]
Share-based Payment |
[IFRS 3] Business Combinations |
[K-IFRS 1103]
Business Combinations |
[IFRS 4] Insurance Contracts |
[K-IFRS 1104]
Insurance Contracts |
[IFRS 5] Non-current Assets Held for Sale and
Discontinued Operations |
[K-IFRS 1105]
Non-current Assets Held for Sale and Discontinued Operations |
[IFRS 6] Exploration for and Evaluation of Mineral
Resources |
[K-IFRS 1106]
Exploration for and Evaluation of Mineral Resources |
[IFRS 7] Financial Instruments: Disclosures |
[K-IFRS 1107]
Financial Instruments: Disclosures |
[IFRS 8] Operating segment |
[K-IFRS 1108]
Operating segment |
[IFRS 9] Financial Instruments |
[K-IFRS 1109]
Financial Instruments |
[IFRS 10] Consolidated Financial Statements |
[K-IFRS 1110]
Consolidated Financial Statements |
[IFRS 11] Joint Arrangements |
[K-IFRS 1111]
Joint Arrangements |
[IFRS 12] Disclosure of Interests in Other Entities |
[K-IFRS 1112]
Disclosure of Interests in Other Entities |
[IFRS 13] Fair Value Measurement |
[K-IFRS 1113]
Fair Value Measurement |
[IFRS 14] Regulatory Deferral Accounts |
[K-IFRS 1114]
Regulatory Deferral Accounts |
[IFRS 15] Revenue from Contracts with Customers |
[K-IFRS 1115]
Revenue from Contracts with Customers |
[SIC-7] Introduction of the Euro |
Introduction
of the Euro |
[SIC-10] Government Assistance-No Specific Relation to
Operating Activities |
[K-IFRS 2010]
Government Assistance-No Specific Relation to Operating
Activities |
[SIC-15] Operating Leases-Incentives |
[K-IFRS 2015]
Operating Leases-Incentives |
[SIC-25] Income Taxes-Changes in the Tax Status of an
Entity or its Shareholders |
[K-IFRS 2025]
Income Taxes-Changes in the Tax Status of an Entity or its
Shareholders |
[SIC-27] Evaluating the Substance of Transactions
Involving the Legal Form of a Lease |
[K-IFRS 2027]
Evaluating the Substance of Transactions Involving the Legal
Form of a Lease |
[SIC-29] Service Concession Arrangements: Disclosures |
[K-IFRS 2029]
Service Concession Arrangements: Disclosures |
[SIC-31] Revenue-Barter Transactions Involving
Advertising Services |
[K-IFRS 2031]
Revenue-Barter Transactions Involving Advertising Services |
[SIC-32] Intangible Assets-Web Site Costs |
[K-IFRS 2032]
Intangible Assets-Web Site Costs |
[IFRIC 1] Changes in Existing Decommissioning,
Restoration and Similar Liabilities |
[K-IFRS 2101]
Changes in Existing Decommissioning, Restoration and Similar
Liabilities |
[IFRIC 2] Members' Shares in Co-operative Entities and
Similar Instruments |
[K-IFRS 2102]
Members’ Shares in Co-operative Entities and Similar
Instruments |
[IFRIC 4] Determining whether an Arrangement contains a
Lease |
[K-IFRS 2104]
Determining whether an Arrangement contains a Lease |
[IFRIC 5] Rights to Interests arising from
Decommissioning, Restoration and Environmental Rehabilitation
Funds |
[K-IFRS 2105]
Rights to Interests arising from Decommissioning, Restoration
and Environmental Rehabilitation Funds |
[IFRIC 6] Liabilities arising from Participating in a
Specific Market-Waste Electrical and Electronic Equipment |
[K-IFRS 2106]
Liabilities arising from Participating in a Specific
Market-Waste Electrical and Electronic Equipment |
[IFRIC 7] Applying the Restatement Approach under IAS 29 |
[K-IFRS 2107]
Applying the Restatement Approach under IAS 29 |
[IFRIC 9] Reassessment of Embedded Derivatives |
[K-IFRS 2109]
Reassessment of Embedded Derivatives |
[IFRIC 10] Interim Financial Reporting and Impairment |
[K-IFRS 2110]
Interim Financial Reporting and Impairment |
[IFRIC 12] Service Concession Arrangements |
[K-IFRS 2112]
Service Concession Arrangements |
[IFRIC 13] Customer Loyalty Programmes |
[K-IFRS 2113]
Customer Loyalty Programmes |
[IFRIC 14] IAS 19-The Limit on a Defined Benefit Asset,
Minimum Funding Requirements and their Interaction |
[K-IFRS 2114]
IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding
Requirements and their Interaction |
[IFRIC 15] Agreements for the Construction of Real Estate |
[K-IFRS 2115]
Agreements for the Construction of Real Estate |
[IFRIC 16] Hedges of a Net Investment in a Foreign
Operation |
[K-IFRS 2116]
Hedges of a Net Investment in a Foreign Operation |
[IFRIC 17] Distributions of Non-cash Assets to Owners |
[K-IFRS 2117]
Distributions of Non-cash Assets to Owners |
[IFRIC 18] Transfers of Assets from Customers |
[K-IFRS 2118]
Transfers of Asspets from Customers |
[IFRIC 19] Extinguishing Financial Liabilities with
Equity Instrumentss K-IFRS |
[K-IFRS 2119]
Extinguishing Financial Liabilities with Equity Instruments |
[IFRIC 20] Stripping Costs in the Production Phase of a
Surface Mine |
[K-IFRS 2120]
Stripping Costs in the Production Phase of a Surface Mine |
[IFRIC 21] Levies |
[K-IFRS 2121]
Levies |