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문서번호 / 요지(제목)
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EECS/0125-05
[EECS/0125-05, 2024.08.30]○공정가치 공시(Fair Value Disclosures)
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EECS/0125-04
[EECS/0125-04, 2024.08.30]○기대 신용손실 측정(Measurement of expected credit losses)
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EECS/0125-03
[EECS/0125-03, 2024.08.30]○중간 재무보고서 공시(Disclosures in the interim financial report)
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EECS/0125-02
[EECS/0125-02, 2024.08.30]○특수관계자 거래(Related party transactions)
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EECS/0125-01
[EECS/0125-01, 2024.08.30]○유의적인 영향력(Significant influence)
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EECS/0124-09
[EECS/0124-09, 2024.01.05]○리스 관련 공시(Disclosures related to leases)
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EECS/0124-08
[EECS/0124-08, 2024.01.05]○위험회피회계 공시(Hedge accounting disclosures)
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EECS/0124-07
[EECS/0124-07, 2024.01.05]○자가사용 적용범위 예외규정(Own-use exemption)
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EECS/0124-06
[EECS/0124-06, 2024.01.05]○본인 대 대리인(Principal vs. agent)
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EECS/0124-05
[EECS/0124-05, 2024.01.05]○지배력의 평가(Assessment of control)
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EECS/0124-04
[EECS/0124-04, 2024.01.05]○지배력의 상실(Loss of control)
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EECS/0124-03
[EECS/0124-03, 2024.01.05]○배포권의 인식과 측정(Recognition and measurement of distribution rights)
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EECS/0124-02
[EECS/0124-02, 2024.01.05]○사업결합 관련 풋옵션 부채의 분류(Classification of a put-option liability related to a business combination)
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EECS/0124-01
[EECS/0124-01, 2024.01.05]○사업결합 관련 언아웃(Earn-out) 대가(Earn-out payments related to business combinations)
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EECS/0123-12
[EECS/0123-12, 2023.05.17]○기업인수목적회사 워런트의 분류 (Classification of SPAC warrants)
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