Korea IFRS Manager case studies
Korea IFRS Manager · Put your knowledge to work in context.
K-IFRS 관리사(IFRS Manager)는 한국채택국제회계기준(K-IFRS)을 실제 재무제표 작성과 검토에 적용할 수 있는지를 평가하는 실무 중심의 자격 시험입니다. 출제 범위는 개념체계와 재무제표 표시·회계정책(IAS 1·8·10), 수익인식(IFRS 15), 리스(IFRS 16), 금융상품(IFRS 9·7), 연결·사업결합·관계기업(IFRS 10·3·IAS 28), 유형자산·무형자산·손상·투자부동산(IAS 16·38·36·40), 충당부채·종업원급여·주식보상(IAS 37·19·IFRS 2), 법인세와 공정가치 측정(IAS 12·IFRS 13)으로 구성되며, 문항은 전부 객관식입니다. The Korea IFRS Manager case studies are 5 cases and about 2,781 words.
1ERP contract: combining licence and customization under IFRS 15
signs a ₩3,000 million contract with a retailer to deliver an ERP software licence, perform configuration and customization, and provide three years of post-implementation support. The licence can be used without the customization, but the customization significantly affects the software's functionality.
596 words, about 3 min2Warehouse lease: extension option and remeasurement under IFRS 16
On 1 January 20X1, Mirae Logistics leases a warehouse for a fixed term of five years, with fixed annual payments of ₩120 million payable in arrears on 31 December. The lease includes an option to extend for three years at ₩140 million per year.
563 words, about 3 min3Financial asset classification and expected credit losses under IFRS 9
Daehan Foods holds the following financial assets at 31 December 20X5. First, a portfolio of trade receivables of ₩8,000 million has ageing of ₩4,000 million current, ₩1,800 million 1–30 days, ₩1,000 million 31–90 days, and ₩1,200 million more than 90 days.
594 words, about 3 min4CGU impairment and reversal with goodwill and asset floors under IAS 36
At 31 December 20X4, Sora Chemicals' specialty chemicals plant is a single cash-generating unit. Its carrying amount is ₩5,600 million, comprising property, plant and equipment ₩3,800 million, a patent ₩800 million with eight years remaining, and goodwill ₩1,000 million allocated from a 20X2 acquisition.
517 words, about 3 min5Step acquisition, control, and goodwill with NCI measurement choice
has held a 20% equity interest in Luna Co. for three years, accounted for as an associate with a carrying amount of ₩950 million.
511 words, about 3 min