저자의 연구 키워드

저자의 연구 키워드

#검토의견

#공동사업지원자금

#공정가치

#공정가치선택권

#관리비

#구분소유

#금융부채

#내부통제

#내부통제 취약점

#내부회계관리제도

#당기손익인식금융부채

#대학 재정

#리스

#리스 예비적 검토의견

#리스 의제 자본화

#리스 의제자본화

#미환류소득

#보수주의

#부채

#부채조달비용

#분기재무제표

#분양공사

#브릿지론

#사례연구

#사립대학

#사용권모형

#상생협력

#수익인식

#스마트 태그

#시공능력평가

#시장반응

#신용등급

#신용평가

#신입생 충원

#신종자본증권

#실패원가

#외부회계감사

#이익의 질

#이행의무접근법

#자기신용위험

#자본

#재량적발생액

#정보효과

#제거접근법

#지정기부금

#집합건물

#집합건물 회계처리기준

#집합건물법

#품질원가

#학령인구 감소

#한국채택국제회계기준

#현장원가관리시스템

#회계 오류

#회사채수익률 스프레드

#accounting errors

#accounting for liabilities

#accounting frauds

#accounting standards for condominium buildings

#Accumulation Effect

#act on ownership and management of condominium buildings

#assessment system of construction ability

#audit failure

#Audit quality

#Automobile Dismantlement Recycling Business

#Bond ratings

#Bond yields

#Bridge Loan

#Case Study

#Communicative competency

#condominium building

#Conservatism

#Costs of debt

#Credit Rating

#Debt

#Decrease in School Age Population

#Deemed Input Tax.

#derecognition approach

#Designated Donation

#Discretionary accruals

#Earnings Quality

#Equity

#Expectation gap

#external accounting audit

#External audit

#Failed Cost

#fair value

#fair value option

#Family business inherited deduction

#financial liabilities

#Hidden Cost

#Hybrid Bonds

#Information Contents

#Internal Accounting Control System

#Internal Control

#Internal Control Over Financial Reporting

#Internal Control Weakness

#International Standards on Auditing(Reporting)

#Joint Project Support Fund

#Key Audit Matters(KAM)

#K-IFRS

#Law support system on family business succession

#Lease

#lease constructive capitalization

#Leases Preliminary Views

#Long-term recycling target

#management costs

#Mandatory collection

#Marker Reaction

#material misstatement risks

#own credit risk

#performance obligation approach

#pre-sale construction

#private university

#Problem-solving capacity

#professional skepticism

#Quarterly Financial Statement

#recognition of revenue

#Recycling

#Redemption Effect

#Review Opinion

#right-of-use model

#sectional ownership

#self-directed learning

#Site-Cost Management System

#Smart Tag

#Tax exemption for gift tax for the succession of the family business

#Team-Based Learning

#University Enrollment Quota

#University Finances

#Unrefunded Income

#Value Added Tax

#Waste electrical and electronic equipment

#Win-win Cooperation