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<div class="figure-file" data-ke-type="file" data-file-src="https://t1.daumcdn.net/cafeattach/1Yuf4/2763cec7c7684ea90fbc0a7dc41ae5329da67b54?download" data-file-name="230614 (보도자료) 조간 2024년도 재무제표 중점심사 회계이슈, 업종 사전예고.hwp" data-file-size="841216" data-mimetype="application/haansofthwp" data-ke-align="alignCenter"><a href='javascript:fileFilterViewer("https://t1.daumcdn.net/cafeattach/1Yuf4/2763cec7c7684ea90fbc0a7dc41ae5329da67b54?download", "/cafeattach/1Yuf4/2763cec7c7684ea90fbc0a7dc41ae5329da67b54", "230614 (보도자료) 조간 2024년도 재무제표 중점심사 회계이슈, 업종 사전예고.hwp", "grpid%3D1Yuf4%26fldid%3DDSae%26dataid%3D1369%26fileid%3D1%26regdt%3D20230613135425&url=https%3A%2F%2Ft1.daumcdn.net%2Fcafeattach%2F1Yuf4%2F2763cec7c7684ea90fbc0a7dc41ae5329da67b54")'><div class="image"></div><div class="desc"><div class="filename"><span class="name">230614 (보도자료) 조간 2024년도 재무제표 중점심사 회계이슈, 업종 사전예고</span><span class="type">.hwp</span></div><div class="size">821.50KB</div></div></a></div><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td><span data-ke-size="size20">붙임</span><span data-ke-size="size20">2</span></td><td><br><br></td><td><span data-ke-size="size20">회계이슈선정 현황</span></td></tr></tbody></table></div><p> </p><div class="table-wrap"><table data-ke-type="table" data-ke-align="alignLeft" style="width: 100%;" border="1"><tbody><tr><td rowspan="4"><span data-ke-size="size18">2014</span><span data-ke-size="size18">년선정</span></td><td><span data-ke-size="size18">① </span><span data-ke-size="size18">퇴직급여부채 측정</span></td><td><br><br></td><td rowspan="4"><span data-ke-size="size18">2015</span><span data-ke-size="size18">년</span><br><span data-ke-size="size18">선정</span></td><td><span data-ke-size="size18">⑤ </span><span data-ke-size="size18">매출채권 매각 회계처리</span></td></tr><tr><td><span data-ke-size="size18">② </span><span data-ke-size="size18">무형자산</span><span data-ke-size="size18">(</span><span data-ke-size="size18">영업권</span><span data-ke-size="size18">, </span><span data-ke-size="size18">개발비</span><span data-ke-size="size18">)</span> <span data-ke-size="size18">평가</span></td><td><br><br></td><td><span data-ke-size="size18">⑥ </span><span data-ke-size="size18">특수관계자 거래</span></td></tr><tr><td><span data-ke-size="size18">③ </span><span data-ke-size="size18">신종증권 등의 자본</span><span data-ke-size="size18">·</span><span data-ke-size="size18">부채 분류</span></td><td><br><br></td><td><span data-ke-size="size18">⑦ </span><span data-ke-size="size18">영업이익</span><span data-ke-size="size18">·</span><span data-ke-size="size18">이자비용 산정</span></td></tr><tr><td><span data-ke-size="size18">④ </span><span data-ke-size="size18">장기공사 수익인식</span></td><td><br><br></td><td><span data-ke-size="size18">⑧ </span><span data-ke-size="size18">이연법인세자산</span></td></tr><tr><td><br><br></td><td><br><br></td><td><br><br></td><td><br><br></td><td><br><br></td></tr><tr><td rowspan="4"><span data-ke-size="size18">2016</span><span data-ke-size="size18">년선정</span></td><td><span data-ke-size="size18">⑨ </span><span data-ke-size="size18">미청구공사</span><span data-ke-size="size18">(</span><span data-ke-size="size18">초과청구공사</span><span data-ke-size="size18">) </span></td><td><br><br></td><td rowspan="4"><span data-ke-size="size18">2017</span><span data-ke-size="size18">년</span><br><span data-ke-size="size18">선정</span></td><td><span data-ke-size="size18">⑬ </span><span data-ke-size="size18">비시장성 자산평가</span></td></tr><tr><td><span data-ke-size="size18">⑩ </span><span data-ke-size="size18">비금융자산 공정가치 평가</span></td><td><br><br></td><td><span data-ke-size="size18">⑭ </span><span data-ke-size="size18">수주산업 공시</span></td></tr><tr><td><span data-ke-size="size18">⑪ </span><span data-ke-size="size18">영업현금흐름 공시</span></td><td><br><br></td><td><span data-ke-size="size18">⑮ </span><span data-ke-size="size18">반품</span><span data-ke-size="size18">·</span><span data-ke-size="size18">교환 회계처리</span></td></tr><tr><td><span data-ke-size="size18">⑫ </span><span data-ke-size="size18">유동</span><span data-ke-size="size18">·</span><span data-ke-size="size18">비유동 분류</span></td><td><br><br></td><td><span data-ke-size="size18">⑯ </span><span data-ke-size="size18">파생상품 회계처리</span></td></tr><tr><td><br><br></td><td><br><br></td><td><br><br></td><td><br><br></td><td><br><br></td></tr><tr><td rowspan="4"><span data-ke-size="size18">2018</span><span data-ke-size="size18">년</span><br><span data-ke-size="size18">선정</span></td><td><span data-ke-size="size18">⑰ </span><span data-ke-size="size18">개발비 인식</span><span data-ke-size="size18">·</span><span data-ke-size="size18">평가</span></td><td><br><br></td><td rowspan="4"><span data-ke-size="size18">2019</span><span data-ke-size="size18">년</span><br><span data-ke-size="size18">선정</span></td><td><span data-ke-size="size18">新</span><span data-ke-size="size18">수익기준 관련 회계처리</span></td></tr><tr><td><span data-ke-size="size18">⑱ </span><span data-ke-size="size18">국외매출 회계처리</span></td><td><br><br></td><td><span data-ke-size="size18">新</span><span data-ke-size="size18">금융상품 공정가치 측정</span></td></tr><tr><td><span data-ke-size="size18">⑲ </span><span data-ke-size="size18">사업결합 회계처리</span></td><td><br><br></td><td><span data-ke-size="size18">비시장성 자산평가</span></td></tr><tr><td><span data-ke-size="size18">⑳ </span><span data-ke-size="size18">매출채권 대손충당금</span></td><td><br><br></td><td><span data-ke-size="size18">무형자산 인식</span><span data-ke-size="size18">·</span><span data-ke-size="size18">평가</span></td></tr><tr><td><br><br></td><td><br><br></td><td><br><br></td><td><br><br></td><td><br><br></td></tr><tr><td rowspan="4"><span data-ke-size="size18">2020</span><span data-ke-size="size18">년</span><br><span data-ke-size="size18">선정</span></td><td><span data-ke-size="size18">新</span><span data-ke-size="size18">리스기준서 적용</span></td><td><br><br></td><td rowspan="4"><span data-ke-size="size18">2021</span><span data-ke-size="size18">년</span><br><span data-ke-size="size18">선정</span></td><td><span data-ke-size="size18">재고자산 회계처리</span></td></tr><tr><td><span data-ke-size="size18">충당부채</span><span data-ke-size="size18">·</span><span data-ke-size="size18">우발부채 회계처리</span></td><td><br><br></td><td><span data-ke-size="size18">무형자산</span><span data-ke-size="size18">(</span><span data-ke-size="size18">영업권</span><span data-ke-size="size18">, </span><span data-ke-size="size18">개발비 외</span><span data-ke-size="size18">)</span> <span data-ke-size="size18">평가</span></td></tr><tr><td><span data-ke-size="size18">장기공사계약</span><span data-ke-size="size18">(</span><span data-ke-size="size18">조선</span><span data-ke-size="size18">·</span><span data-ke-size="size18">건설 외</span><span data-ke-size="size18">)</span></td><td><br><br></td><td><span data-ke-size="size18">국외매출 회계처리</span></td></tr><tr><td><span data-ke-size="size18">유동</span><span data-ke-size="size18">·</span><span data-ke-size="size18">비유동 분류</span></td><td><br><br></td><td><span data-ke-size="size18">이연법인세 회계처리</span></td></tr><tr><td><br><br></td><td><br><br></td><td><br><br></td><td><br><br></td><td><br><br></td></tr><tr><td rowspan="4"><span data-ke-size="size18">2022</span><span data-ke-size="size18">년</span><br><span data-ke-size="size18">선정</span></td><td><span data-ke-size="size18">종속</span><span data-ke-size="size18">·</span><span data-ke-size="size18">관계기업 투자주식 손상</span></td><td><br><br></td><td rowspan="4"><span data-ke-size="size18">2023</span><span data-ke-size="size18">년</span><br><span data-ke-size="size18">선정</span></td><td><span data-ke-size="size18">新</span><span data-ke-size="size18">수익기준 관련 회계처리</span></td></tr><tr><td><span data-ke-size="size18">특수관계자에 대한 수익인식</span></td><td><br><br></td><td><span data-ke-size="size18">현금및현금성자산 실재성</span></td></tr><tr><td><span data-ke-size="size18">금융부채 인식 및 측정</span></td><td><br><br></td><td><span data-ke-size="size18">AC</span><span data-ke-size="size18">금융자산 손실충당금</span></td></tr><tr><td><span data-ke-size="size18">영업이익 표시 및 영업부문정보 공시</span></td><td><br><br></td><td><span data-ke-size="size18">사업결합 회계처리</span></td></tr></tbody></table></div><p> </p>
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