kicpa242.pdf

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Transcription:

CERTIFIED PUBLIC ACCOUNTANT 2013 JULY Vol.242

CONTENTS www.kicpa.or.kr Vol.242 2013 July 04 08 14 24 26 29 32 36 40 44 54 62 68 78 94 98 100 104 108 110

04 INSIDE KICPA KICPA JULY 2013

Opinion 05 JULY 2013 KICPA

06 Inside KICPA KICPA JULY 2013

Opinion 07 JULY 2013 KICPA

08 INSIDE KICPA KICPA JULY 2013

09 1) JULY 2013 KICPA

10 Inside KICPA 2) KICPA JULY 2013

11 JULY 2013 KICPA

12 Inside KICPA KICPA JULY 2013

13 JULY 2013 KICPA

14 INSIDE KICPA KICPA JULY 2013

15 JULY 2013 KICPA

16 Inside KICPA KICPA JULY 2013

17 JULY 2013 KICPA

18 Inside KICPA KICPA JULY 2013

19 JULY 2013 KICPA

20 Inside KICPA KICPA JULY 2013

21 JULY 2013 KICPA

22 Inside KICPA KICPA JULY 2013

23 JULY 2013 KICPA

24 INSIDE KICPA KICPA JULY 2013

CSR Story 25 JULY 2013 KICPA

26 INSIDE KICPA KICPA JULY 2013

Focus 27 JULY 2013 KICPA

28 Inside KICPA KICPA JULY 2013

INSIDE KICPA 29 JULY 2013 KICPA

30 INSIDE KICPA KICPA JULY 2013

Issue 31 JULY 2013 KICPA

32 INSIDE KICPA KICPA JULY 2013

33 JULY 2013 KICPA

34 INSIDE KICPA KICPA JULY 2013

35 JULY 2013 KICPA

36 FIELD TRIP WRITER PHOTO Q1 KICPA JULY 2013

37 Q2 Q4 Q3 JULY 2013 KICPA

38 Field Trip Q5 KICPA JULY 2013

39 Q6 Q7 JULY 2013 KICPA

40 FIELD TRIP WRITER PHOTO Q1 Q2 KICPA JULY 2013

41 Q3 JULY 2013 KICPA

42 Field Trip Q4 KICPA JULY 2013

43 Q5 Q6 JULY 2013 KICPA

44 ACCOUNTING & TAX KICPA JULY 2013

IASB Compass 45 JULY 2013 KICPA

46 Accounting & Tax KICPA JULY 2013

IASB Compass 47 JULY 2013 KICPA

48 Accounting & Tax KICPA JULY 2013

IASB Compass 49 JULY 2013 KICPA

50 Accounting & Tax KICPA JULY 2013

IASB Compass 51 JULY 2013 KICPA

52 Accounting & Tax KICPA JULY 2013

IASB Compass 53 JULY 2013 KICPA

54 ACCOUNTING & TAX c a s e 0 1 02-3781-9162, iykim@samil.com KICPA JULY 2013

Case by Case 55 JULY 2013 KICPA

56 Accounting & Tax KICPA JULY 2013

Case by Case 57 c a s e 0 2 02-3781-9912, yklee2@samil.com JULY 2013 KICPA

58 Accounting & Tax KICPA JULY 2013

Case by Case 59 JULY 2013 KICPA

60 Accounting & Tax c a s e 0 3 02-3781-9548, smilee@samil.com KICPA JULY 2013

Case by Case 61 JULY 2013 KICPA

62 ACCOUNTING & TAX 02-709-0561, dklee@samil.com 1) KICPA JULY 2013

63 2) 3) JULY 2013 KICPA

64 Accounting & Tax KICPA JULY 2013

65 JULY 2013 KICPA 4)

66 Accounting & Tax KICPA JULY 2013

67 5) JULY 2013 KICPA

68 KICPA KICPA JULY 2013

69 JULY 2013 KICPA

70 KICPA KICPA JULY 2013

71 JULY 2013 KICPA

72 KICPA KICPA JULY 2013

73 JULY 2013 KICPA

74 KICPA 1) 2) KICPA JULY 2013

75 JULY 2013 KICPA

76 KICPA KICPA JULY 2013

77 3) 4) JULY 2013 KICPA

78 KICPA KICPA JULY 2013

79 JULY 2013 KICPA

80 KICPA KICPA JULY 2013

81 JULY 2013 KICPA

82 KICPA KICPA JULY 2013

83 JULY 2013 KICPA

84 KICPA 1) KICPA JULY 2013

85 JULY 2013 KICPA

86 KICPA KICPA JULY 2013

87 JULY 2013 KICPA

88 KICPA KICPA JULY 2013

89 JULY 2013 KICPA

90 KICPA KICPA JULY 2013

91 JULY 2013 KICPA

92 KICPA KICPA JULY 2013

93 JULY 2013 KICPA

94 KTV Q1 KICPA JULY 2013

95 Q2 Q3 JULY 2013 KICPA

96 KICPA Q4 Q5 KICPA JULY 2013

97 Q6 Q7 Q8 JULY 2013 KICPA

98 WORLD STORY WRITER KICPA JULY 2013

99 JULY 2013 KICPA

100 KICPA JULY 2013

101 JULY 2013 KICPA

102 KICPA JULY 2013

103 JULY 2013 KICPA

104 WRITER PHOTO KICPA JULY 2013

105 JULY 2013 KICPA

106 KICPA JULY 2013

107 JULY 2013 KICPA

108 WRITER KICPA JULY 2013

Wine & Tea 109 JULY 2013 KICPA

110 KICPA JULY 2013