2007쓪뗚47웚(ퟜ뗚2103웚)퇜짺뷰죚릤뻟뗄뷰죚쳘탔벰쿠맘믡볆뛔닟헣붭듳톧뺭볃톧풺ꆡ쯎쿨ꆡꆡ퇜짺뷰죚릤뻟쫇20쫀볍70쓪듺틔살맺볊웚믵ꆢ웚좨뫍뮥뮻)뻹춨맽뛔믹놾뷰죚릤뻟뗄늻뷰죚뒴탂샋뎱뗄탂탋닺컯,평폚웤퓚춶ꆢ볛룱춬쇷뚯탔ꆢ웚쿞ꆢ럧쿕뫍쫕틦뗄ퟩ뫏뛸듯떽뿘훆랢쿖ꆢ럧쿕맦뇜뗈랽쏦뗄쳘쫢폅쫆,뷼쓪살랢햹볛룱럧쿕뗄쒿뗄ꆣ떫볛룱늨뚯뗄펰쿬늢쎻폐놻쪮럖톸쯙,틑돉캪쿖듺뷰죚쫐뎡늻뿉믲좱뗄ퟩ돉쿻돽,랴뛸퓚쇭튻랽쏦퓶볓쇋늻춬탔훊볛룱틲쯘늿럖ꆣ좻뛸,평폚웤놾짭뻟폐튻킩쟸뇰폚뒫춳뷰뇤뮯뗄뢴퓓탔틔벰늻춬웚쿞볛룱틲쯘뇤뮯뗄쓑죚릤뻟뗄쳘쫢뷰죚쫴탔,뛔뒫춳뗄믡볆닙ퟷ쳡돶풤닢탔,헢룸퇜짺뷰죚릤뻟뗄볛횵닢쯣뫍쫕틦볆쇋튻뚨뗄쳴햽ꆣ솿듸살쇋튻뚨뗄쓑뛈ꆣꆡꆡ튻ꆢ퇜짺뷰죚릤뻟뗄뷰죚쫴탔벰웤쳘뗣31퇜짺뷰죚릤뻟뗄붻틗쪱첬쫇캴살쪱첬ꆣ11퇜짺뷰죚릤뻟붻틗뛔쿳쫇좨샻폫틥컱맘쯹캽붻틗쪱첬벴붻틗뗄쪱볤쫴탔ꆣ퇜짺뷰죚릤쾵뗄뮥뮻ꆣ퇜짺뷰죚릤뻟훷튪쫇틔웚믵붻틗뗄뻟뗄ퟮ듳쳘헷쫇캴살붻틗,폫뒫춳뷰죚릤뻟닉폃탎쪽뇭쿖뗄,뛸웚믵붻틗폫쿖믵붻틗뗄믹놾쟸뇰뗄벴웚붻틗쿠뇈,쯼뗄붻틗뻹캪붫튪퓚캴살쒳룶퓚폚:쿖믵붻틗틔쪵볊짌욷캪붻틗뛔쿳,웚믵붻쪱볤췪돉뗄붻틗,웤쪱볤쫴탔쫇ꆰ캴살뗄ꆱꆣ헽틗틔웚믵뫏춬캪붻틗뛔쿳ꆣ쯹캽뫏춬뗄믹놾쳘쫇평폚붻틗뗄캴살탔,싲싴쮫랽퓚붻틗쪱뻹컞램헷벴좨샻뫍틥컱맘쾵뗄뮥뮻,퇜짺뷰죚릤뻟붻틗좷뚨쒳쿮뷰죚릤뻟뺿뺹믡듸살뛠짙쫕틦ꆣ틲듋,훐뗄튻킩쳘뗣튲헽쫇헢훖맘쾵뗄랴펳ꆣ쿠뷏뒫퇜짺뷰죚릤뻟뗄헢튻쫴탔듸살쇋솽룶컊쳢:튻쫇춳뷰죚릤뻟뗄볛횵훷튪쫜볛룱뗈뿍맛틲쯘뗄훆웤붻뮻볛횵뿉쓜풶풶뗘놳샫볛횵,뛸쟒컈뚨탔뷏풼,퇜짺뷰죚릤뻟뗄볛횵뮹틀삵폚욫뫃ꆢ풤웚뗈죵;뛾쫇웤놾짭뗄쫕틦퓚튻뛎쪱웚쓚뗄늨뚯탔뫜훷맛틲쯘,퓶쳭쇋룼뛠뗄늻좷뚨탔ꆣ듳ꆣ듋췢,평폚캴살틲쯘뗄늻좷뚨탔,떼훂닉폃21퇜짺뷰죚릤뻟뗄붻틗믹뒡쫇믹놾뷰죚릤퇜짺뷰죚릤뻟붻틗뗄솽듳뚯믺뗄닺짺:쳗웚놣횵뻟,쫜떽캢맛볛룱틲쯘뗄훆풼ꆣ믹놾뷰죚릤뻟폫춶믺ꆣ잰헟쒿뗄퓚폚맦뇜풶웚붻룮뗄볛룱럧(죧쿖뷰ꆢ햮좯ꆢ막욱뗈)ퟷ캪쪵컯붻틗뗄튻훖퇜쿕,뫳헟쫇믹폚뒿풤웚뷸탐뗄쳗샻믮뚯,솽헟쿠짺,웤ퟮ풭쪼뗄틢틥퓚폚웤춶뫍춶믺릦쓜,떫뮥틀듦,튪떥뒿듓샻틦믱좡뗄뷇뛈룸폨뻸뛔뗄럖평폚캢맛볛룱틲쯘훮죧짌욷볛룱ꆢ샻싊뫍믣싊뗄룮튲쪮럖삧쓑ꆣ늨뚯,헢킩릦쓜쫜떽쇋튻뚨뗄쿞훆,벴쯹캽뗄뷰ꆡꆡ뛾ꆢ퇜짺뷰죚릤뻟믡볆뒦샭훐뗄쿠펦죚럧쿕,퇜짺뷰죚릤뻟평듋펦퓋뛸짺뗄ꆣ쒿잰뷰뛔닟죚톧뷧릫죏뗄쯄훖샠탍뗄퇜짺뷰죚릤뻟(풶웚ꆢ11붫퇜짺뷰죚릤뻟쓉죫떽뇭쓚좷죏뗄랶돫ꆡ4ꆡ4
2007쓪뗚47웚(ퟜ뗚2103웚)훐살ꆣ튪쪹퇜짺뷰죚릤뻟뷸죫믡볆쾵춳,쫗쿈튪ퟮ훕뷡쯣쪱뗄쫕틦쟩뿶,뛔ퟔ돵쪼춶훁ퟮ훕붻뺭맽믡볆좷죏,퓚뫏샭좷죏뗄믹뒡짏퓙붫웤쓉죫틗횮볤뗄쪱웚쓚쫕틦뇤뚯쟩뿶뫶싔늻볆,뇘좻떼믡볆놨뇭뫋쯣ꆣ헢뻍짦벰떽솽랽쏦뗄컊쳢:튻쫇훂쯹쳡릩뗄믡볆탅쾢뗄쿠맘탔뷏죵,쟒틾몬쇋뻞믡볆좷죏,뛾쫇믡볆놨룦ꆣ듳뗄럧쿕ꆣ튻횱틔살펰쿬퇜짺뷰죚릤뻟뫏샭좷죏뫍뇭릫퓊볛횵볆솿쒣쪽쏖늹쇋샺쪷돉놾볆솿뗄쓚엻슶뗄훷튪쎬뛜쫇웤뿉볆솿탔뫍뿉뾿탔뗄놡헢튻좱쿝ꆣ퇜짺뷰죚릤뻟뗄릫퓊볛횵듺뇭ퟅ떱죵ꆣ뒫춳뗄믡볆튪쯘뗄좷죏믹폚맽좥랢짺뗄붻잰웚췻쿖뷰쇷솿틔쫊떱럧쿕뗷헻뫳뗄떱잰쫐뎡틗,쟒쯹믱좡뗄좨샻뫍틥컱탫뻟폐쿖쪵탔ꆣ좻뛸샻싊쳹쿖뫳뗄쿖횵,틲듋뻟폐솼뫃뗄쿠맘탔ꆢ뿉퇜짺릤뻟평폚웤좨샻틥컱맘쾵쪵쿖뗄캴살탔뫍뇈탔뫍풤닢탔,룼쓜싺ퟣ믡볆탅쾢쪹폃헟뗄뺭볃샻틦쇷죫뗄늻좷뚨탔,뫜쓑놻쓉죫룃랶돫ꆣ튪쟳ꆣ떫쯦ퟅ퇜짺릤뻟붻틗뗄죕틦믮풾,놻웤ꆰ룜룋ꆱ31뛔쳗웚믮뚯훐뗄쳗웚놣횵뫍춶믺믮뚯뷸킧펦럅듳뗄뷰죚럧쿕뎤웚폎샫퓚뇭췢,룸믡볆볠탐쟸뇰닙ퟷꆣ쳗웚쫇퇜짺뷰죚릤뻟맦뇜럧쿕뗄뚽뫍럧쿕맜샭릤ퟷ듸살쇋뫜듳삧쓑ꆣ틲듋,쏀맺훘튪뗄펦폃,벴뷸탐쳗웚뗄웳튵춨맽쳗웚릤뻟짏닆컱믡볆ힼ퓲캯풱믡(FASB)퓚1998쓪릫늼뗄볛횵믲쿖뷰쇷뗄폐샻뇤뮯살뗖쿻놻쳗웚쿮쒿볛ꆶ퇜짺릤뻟뫍쳗웚놣횵믮뚯믡볆ꆷ훐쏷좷쳡돶,횵믲쿖뷰쇷뗄늻샻뇤뮯ꆣ쒿잰맺볊짏춨탐뗄ퟶSFACꋙ뗄뗚쇹늿럖ꆰ닆컱놨뇭뗄튪쯘ꆱ훐맘폚램쫇붫춶믺믮뚯뗄펯뿷ퟷ캪떱웚뗄쯰틦횱뷓좷닺폫뢺햮뗄뚨틥뫍쳘헷쫇뿉틔쫊폃폚퇜짺뷰죚죏,뛸붫쳗웚놣횵믮뚯훐뗄웚믵붻틗쫐뎡뇤뚯뗄릤뻟뗄,펦떱퓚닆컱믡볆놨뇭훐폨틔좷죏ꆣ맺볊쯰틦믲욽닖붻룮쯰틦ퟷ캪뗝퇓랽쪽뒦샭,튻횱뗝믡볆ힼ퓲캯풱믡(IASC)퓚1999쓪랢늼뗄ꆶ뷰죚퇓떽쪵볊붻틗랢짺쪱,퓙ퟷ캪붻틗볛룱뗄뗷헻릤뻟뗄좷죏뫍볆솿ꆷ훐튲뛔뷰죚닺벰뷰죚뢺햮쿮쒿ꆣ뗄돵쪼좷죏뫍훕횹좷죏쳵볾럖뇰ퟷ돶쇋맦뚨,붫ꆡꆡ죽ꆢ컒맺퇜짺뷰죚릤뻟믡볆뗄랢햹뫍퇜짺뷰죚릤뻟쓉죫뇭쓚맜샭뗄랶돫ꆣ쿖ힴ럖컶21붫릫퓊볛횵ퟷ캪퇜짺뷰죚릤뻟믡볆볆컒맺볓죫WTO틔뫳,뾪럅돌뛈볓짮,뷼벸쓪솿뗄훷튪쫴탔ꆣ평폚샺쪷돉놾볆솿쒣쪽쫇틔쪵살캪쇋쪵쿖폫맺볊쫐뎡뗄좫쏦죚뫏,폖듳솦뷸탐볊붻틗늢뺭쮫랽죏뿉캪믹뒡,뿉뾿탔잿,쟒뻟폐샻싊폫믣싊쳥훆룄룯,헢퓚쒳훖돌뛈짏튲볓듳쇋뷏잿뗄뿉퇩횤탔,튻횱ퟷ캪훷쇷뗄믡볆볆솿쒣쫐뎡닙ퟷ뗄럧쿕ꆣ쒿잰,컒맺훷튪뗄짌튵틸탐뫍쪽놻맣랺닉폃ꆣ좻뛸퇜짺뷰죚릤뻟뗄돶쿖뛔웤듳탍웳튵믲뛠믲짙뗘퓚퓋폃풶웚췢믣뫏풼ꆢ웚믵쳡돶쇋뫜듳뗄쳴햽ꆣ튻랽쏦,퇜짺릤뻟뗄돵쪼뗈퇜짺뷰죚릤뻟뷸탐쳗웚놣횵,떫뛔폚헢킩퇜짺춶캪쇣믲횻탨튪뫜짙뗄돵쪼춶,쟒룃돵쪼뷰죚릤뻟,쒿잰뮹쎻폐튻쳗춳튻뗄폫맺볊뷓맬뗄춶튲늻쓜듺뇭웤뫏춬뗄헦쪵볛횵,헢뻍쪹뗃믡볆뫋쯣훆뛈ꆣ횵뗃타쾲뗄쫇,컒맺믡볆ힼ퓲훆뛔돵쪼붻틗뗄샺쪷돉놾뗄볆솿즥쪧틢틥ꆣ쇭튻뚨믺릹틑틢쪶떽헢룶컊쳢,뷼쓪살돶첨쇋늻짙쿠랽쏦,퇜짺뷰죚릤뻟뗄볛횵쫜뛠훖볛룱틲쯘뗄펰맘ힼ퓲뫍헾닟,캪컒맺퇜짺뷰죚믡볆ힼ퓲뗄탎돉쿬뛸뒦폚늻뛏뗄뇤뚯횮훐,뛸샺쪷돉놾횻쓜볆솿뫍퇐뺿웰떽쇋훘튪뗄ퟷ폃ꆣꋙStatementofFinancialAccountingConcept,닆컱믡볆룅쓮뿲볜ꆣꆡ4ꆡ5
