온라인서점

김기동

제 1 장 재무보고를 위한 개념체계

01 재무회계 일반론 ·································· 1-1

02 재무보고를 위한 개념체계 ··················· 1-2

03 일반목적 재무보고의 목적 ··················· 1-4

04 유용한 재무정보의 질적특성 ··············· 1-7

05 일반목적의 재무제표와 재무제표의 요소 1-11

06 재무제표 요소의 인식과 제거 ············ 1-16

07 재무제표 요소의 측정 ························ 1-17

08 재무제표 요소의 분류 ························ 1-21

제 2 장 이익개념과 측정기준

01 자본과 자본유지개념 ···························· 2-1

02 이익의 보고방법 ·································· 2-3

03 측정기준 ··············································· 2-4

04 공정가치 측정 ······································ 2-5

제 3 장 재무제표와 공시

01 전체재무제표 ········································ 3-1

02 재무상태표 ··········································· 3-4

03 포괄손익계산서 ···································· 3-5

04 기타의 재무제표 ·································· 3-7

제 4 장 수익의 인식

01 수익과 비용의 인식 ····························· 4-1

02 계약관련 수익인식의 5단계 ················· 4-2

03 계약관련 원가의 비용인식 ················· 4-13

04 수익관련 자산과 부채의 재무상태표 표시

···························································· 4-14

05 거래형태별 수익인식 ·························· 4-16

06 건설계약의 수익인식 ·························· 4-29

제 5 장 현금 및 현금성자산과 수취채권

01 현금과 금융기관예치금 ························ 5-1 

02 수취채권 ··············································· 5-6

제 6 장 재고자산

01 재고자산 취득원가의 결정 ··················· 6-1

02 재고자산의 원가배분 ···························· 6-5

03 재고자산의 감모손실과 평가손실 ······· 6-10

04 추정에 의한 재고자산 평가 ··············· 6-15

05 농림어업자산 ······································ 6-20

제 7 장 유형자산과 투자부동산

01 유형자산의 취득원가 ···························· 7-1

02 감가상각 ············································· 7-13

03 후속원가 ············································· 7-16

04 유형자산의 제거 ································· 7-17

05 유형자산의 손상 ································· 7-17

06 유형자산의 재평가모형 ······················ 7-19

07 투자부동산 ········································· 7-25

제 8 장 차입원가의 자본화

01 차입원가의 자본화 ······························· 8-1

제 9 장 무형자산과 기타자산

01 무형자산의 인식 ·································· 9-1

02 무형자산의 회계처리 ···························· 9-4

03 무형자산의 내부창출 ···························· 9-6

04 탐사평가자산 ······································ 9-13

05 노천광산의 박토원가 ·························· 9-14

06 웹사이트원가 ······································ 9-14

제 10 장 금융부채와 사채

01 금융부채와 지분상품의 구분 ·············· 10-1

02 상각후원가 측정 금융부채 : 사채 ····· 10-4

03 상각후원가로 측정하지 않는 금융부채

··························································· 10-15

제 11 장 충당부채와 종업원급여

01 충당부채, 우발부채 및 우발자산 ······· 11-1

02 보고기간후 사건 ································· 11-9

03 종업원급여 ········································ 11-11

제 12 장 자본

01 자본의 의의 ········································ 12-1

02 자본거래 ············································· 12-3

03 포괄손익거래 ···································· 12-10

04 미처분이익잉여금의 처분 ················· 12-12

05 자본변동표 ········································ 12-17

제 13 장 투자목적 금융자산

01 금융상품의 인식 ································· 13-1

02 금융자산의 최초인식과 후속측정 ······· 13-3

03 금융자산의 제거 ································· 13-6

04 금융자산의 손상 ······························· 13-12

05 금융자산관련 기타의 사항 ··············· 13-21

제 14 장 복합금융상품

01 복합금융상품 ······································ 14-1

02 전환사채 ············································· 14-4

03 신주인수권부사채 ····························· 14-11

04 전환우선주 ········································ 14-13

05 외화표시 전환사채의 회계처리 ········· 14-14

06 전환사채의 투자자 회계처리 ············ 14-14

제 15 장 주식기준보상거래

01 주식기준보상거래의 유형 ··················· 15-1

02 주식결제형 주식기준보상거래 ············ 15-2

03 현금결제형 주식기준보상거래 ·········· 15-10

04 선택형 주식기준보상거래 ················· 15-14

제 16 장 주당이익

01 주당이익 ············································· 16-1

02 기본주당이익 ······································ 16-2

03 희석주당이익 ······································ 16-7

제 17 장 리스

01 리스회계 ············································· 17-1

02 리스제공자의 리스회계처리 ················ 17-6

03 리스이용자의 리스회계처리 ·············· 17-10

04 특수한 형태의 리스 ·························· 17-20

05 리스계약의 변경 ······························· 17-24

06 전대리스와 부동산리스 ····················· 17-27

제 18 장 법인세 회계

01 법인세 회계 ········································ 18-1

02 법인세 기간간배분 회계 ···················· 18-2

03 법인세 기간내 배분 ·························· 18-11

제 19 장 회계변경과 오류수정

01 회계변경과 오류수정의 의의 ·············· 19-1

02 회계처리 ············································· 19-3

03 오류수정의 회계처리 방법 ················· 19-5

제 20 장 현금흐름표

01 현금흐름표의 의의 ····························· 20-1

02 현금흐름표의 작성논리 ······················ 20-5

03 현금흐름표의 기타사항 ····················· 20-13

제 21 장 재무회계의 기타사항

01 매각예정비유동자산과 중단영업 ········· 21-1

02 중간재무보고 ······································ 21-5

03 재무비율분석 ······································ 21-7

제 22 장 환율변동회계와 파생상품

01 환율변동회계 ······································ 22-1 

02 파생상품회계 ···································· 22-13

제 23 장 관계기업과 공동기업투자

01 지분법의 정상모형 ····························· 23-1

02 지분법의 특수모형 ····························· 23-7

03 공동약정 ··········································· 23-18

제 24 장 사업결합과 합병회계

01 사업결합 ············································· 24-1

02 취득법의 회계처리 ····························· 24-3

03 취득법의 특수상황 ····························· 24-8

04 영업권의 후속측정 ···························· 24-15

05 역취득 ··············································· 24-18

제 25 장 연결회계

01 연결의 기초 ········································ 25-1

02 내부거래가 없는 경우 연결재무제표상 각 항목의 계산 ·································· 25-9

03 내부거래의 제거 ······························· 25-13

04 내부거래가 존재하는 경우 연결재무제표상 각 항목의 계산 ································ 25-19

05 지분의 변동 ······································ 25-23

06 복잡한 지배구조 ······························· 25-28

07 연결의 특수주제 ······························· 25-31