Either Historical cost(AC, IFRS) or fair value(FVPL, IFRS) Transmission of financial assets c ... infite or indefinite. For impaired assets, the firm must disclose: Amounts of impairment losses and ... pledged as collateral. Agreements to acquire PP&E in the future. If the revaluation (FV) model is used
∴ NW = A - L← Net Worth =110; 납입자본금, 잉여자본금, 기타자본금(+)Dr. as of Dec. 31. 1995 Cr.(-)Assets(101010001006 ... 성 (Liquidity): The easiness with which an assets can be switched into cash quicklywithout loss of it's ... : depreciation (devaluation) of ₩원화 평가 절하R1 = 900 : appreciation (revaluation) of $달러 평가 절상R↓RO