investment auditing1 [AUD] Investments Securities: tradable financial assets Equity Security Fixed income(Bond) Commedities 0~20%: stock FV 21~50%: Equity Method 불입 investment / cash 손익변동 investment/ invest income 배당 cash / investment * divi income>divi record book Trading FV NI AFS FV OCI HTM amort X Gold, Silver Derivatives Possible risk, Loss > Disclose Custody Independent-3rd Party (Trust) Safe-deposit box - no direct contact to .. 2024. 3. 16. 이전 1 다음 반응형
