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color: rgb(0, 0, 255); font-weight: normal;"><img src="https://img2.stibee.com/87805_2219143_1717746457955419494.png?uz92aixr?c1gsz68e" style="width:598px;display:inline;vertical-align:bottom;text-align:justify;max-width:100%;height:auto;border:0;" width="598" class="stb-justify"></a></td></tr></tbody></table></div></div></td></tr></tbody></table></td></tr></tbody></table></div><div class="stb-block-outer"><table class="stb-block stb-cols-1" border="0" cellpadding="0" cellspacing="0" style="overflow:hidden;margin:0px auto;padding:0px;width:100%;max-width:630px;clear:both;background:#ffffff;line-height:1.7;border-width:1px;font-size:14px;border:1px solid #999999;box-sizing:border-box;" width="100%"><tbody><tr><td><table class="stb-cell-wrap" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td style="text-align:center;font-size:0;"><div class="stb-left-cell" style="max-width:628px;width:100%!important;margin:0;vertical-align:top;border-collapse:collapse;box-sizing:border-box;font-size:unset;mso-table-lspace:0pt;mso-table-rspace:0pt;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%;display:inline-block;"><div class="stb-text-box" style="text-align:left;margin:0px;;line-height:1.7;word-break:break-word;font-size:16px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:#000000;clear:both;border:0;mso-line-height-rule-rule:exactly;"><table class="stb-text-box-inner" border="0" cellpadding="0" cellspacing="0" style="width:100%;"><tbody><tr><td style="padding:25px 15px 25px 15px;padding-bottom:0;font-size:16px;line-height:1.7;word-break:break-word;color:#000000;border:0;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;width:100%;"><div style="text-align: center;"><span style="font-weight: bold;" class="stb-bold">&nbsp;Hyesung Newsletter Vol. 24-15.</span></div>
<div style="text-align: center;"><span style="font-weight: bold; color: #00adff; font-size: 26px;" class="stb-bold stb-fore-colored"><span>2024년 재무제표에 대한 중점심사 회계이슈</span></span><span style="font-weight: bold; color: #00adff; font-size: 26px;" class="stb-bold stb-fore-colored"><span></span></span></div>
<div style="text-align: center;"><span style="font-size: 14px;">&nbsp;</span></div>
<div style="text-align: justify;">
<div><span>금융감독원(비상장회사는 한국공인회계사회)은 기업과 감사인이 결산 및 회계감사를 철저히 준비할 수 있도록 매년 중점 심사 대상 회계이슈와 업종을 선정해 사전 공지하고 있습니다. </span><span>연말 결산 및 외부감사 시즌을 대비해, 금년 6월에 발표된 2024년 회계연도 재무제표 중점 심사 항목을 아래에서 다시 한 번 점검하시기 바랍니다.</span></div>
<div><br></div>
<div><span>아래 제목을 클릭하시면, 보다 자세한 내용을 확인하실 수 있습니다. </span></div>
<div><br></div>
<div><a href="https://www.fss.or.kr/fss/bbs/B0000188/view.do?nttId=136565&menuNo=200218&cl1Cd=&sdate=&edate=&searchCnd=1&searchWrd=%EC%A4%91%EC%A0%90&pageIndex=1" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span style="font-weight: bold;" class="stb-bold">1. 상장회사 (금융감독원)</span></a></div>
<ul style="padding: 0px; margin: 0px 0px 0px 30px;">
<li>수익인식 회계처리 (제조업, 도·소매업, 정보서비스업)</li>
<li>비시장성 자산평가 (全 업종)</li>
<li>특수관계자 거래 회계처리 (全 업종)</li>
<li>가상자산 회계처리 (全 업종)</li>
</ul>
<div><br></div>
<div><a href="https://blog.naver.com/kicpaline/223502118381" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span style="font-weight: bold;" class="stb-bold">2. 비상장회사 (한국공인회계사회)</span></a></div>
<ul style="padding: 0px; margin: 0px 0px 0px 30px;">
<li style="color: ; font-size: ;'"><span>충당부채와 우발부채 회계처리 및 공시</span></li>
<li style="color: ; font-size: ;'"><span>무형자산 회계처리</span></li>
<li style="color: ; font-size: ;'"><span>수익인식 회계처리</span></li>
<li><span>유동·비유동 분류의 적정성</span><span></span><span></span></li>
</ul>
</div></td></tr></tbody></table></div><div class="stb-image-box" style="text-align:justify;margin:0px;width:100%;box-sizing:border-box;clear:both;;"><table border="0" cellpadding="0" cellspacing="0" style="width:100%;" aling="center"><tbody><tr><td style="padding:25px 15px 25px 15px;padding-top:20px;;text-align:justify;font-size:0;border:0;line-height:0;width:100%;box-sizing:border-box;"><img src="https://img2.stibee.com/87805_2534086_1732781816484832315.jpg" style="width:598px;display:inline;vertical-align:bottom;text-align:justify;max-width:100%;height:auto;border:0;" width="598" class="stb-justify"></td></tr></tbody></table></div></div></td></tr></tbody></table></td></tr></tbody></table></div><div class="stb-block-outer"><table class="stb-block stb-cols-1" border="0" cellpadding="0" cellspacing="0" style="overflow:hidden;margin:0px auto;padding:0px;width:100%;max-width:630px;clear:both;background:#ffffff;line-height:1.7;border-width:0px;border: 0px;font-size:14px;border:0;box-sizing:border-box;" width="100%"><tbody><tr><td><table class="stb-cell-wrap" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td style="text-align:center;font-size:0;"><div class="stb-left-cell" style="max-width:630px;width:100%!important;margin:0;vertical-align:top;border-collapse:collapse;box-sizing:border-box;font-size:unset;mso-table-lspace:0pt;mso-table-rspace:0pt;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%;display:inline-block;"><div class="stb-text-box" style="text-align:left;margin:0px;;line-height:1.7;word-break:break-word;font-size:16px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:#000000;clear:both;border:0;mso-line-height-rule-rule:exactly;"><table class="stb-text-box-inner" border="0" cellpadding="0" cellspacing="0" style="width:100%;"><tbody><tr><td style="padding:0px 0px 0px 0px;font-size:16px;line-height:1.7;word-break:break-word;color:#000000;border:0;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;width:100%;"><div><span style="font-weight: bold;" class="stb-bold">&nbsp;</span></div>
<div><span style="font-weight: bold;" class="stb-bold">Previous newsletters</span></div>
<ul style="padding: 0px; margin: 0px 0px 0px 30px;">
<li><a href="https://hyesung.stibee.com/p/29/?stb_source=url&stb_campaign=share_pageContent" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-14 Issue Brief - <span>내부회계관리제도 개정 - 자금 부정 관련 통제활동의 공시</span></span></a></li>
<li><a href="https://stib.ee/mX7F" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-13 Issue Brief - <span>ESG Valuation & Due Diligence</span></span></a></li>
<li style="color: ; font-size: ;'"><a href="https://hyesung.stibee.com/p/27/" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-12 Issue Brief - 태양광 설비의 세무상 분류 및 처리에 대한 논란&nbsp;</span></a><a href="https://hyesung.stibee.com/p/26/" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored"></span></a><span class="stb-bold stb-fore-colored"></span></li>
<li><a href="https://hyesung.stibee.com/p/26/" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-11 Issue Brief - 선박 유류 공급업 관련 잠재적 세무 위험</span></a></li>
<li><a href="https://hyesung.stibee.com/p/24/" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-10 Quarterly Brief - 24년 3분기</span></a></li>
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<li><a href="https://stib.ee/tpUE" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-08 Doing Biz in KOREA - Key Takeaways from Seoul Forward Singapore&nbsp;</span></a></li>
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</li>
<li><a href="https://hyesung.stibee.com/p/19/?stb_source=url&stb_campaign=share_pageContent" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-06 Quarterly Brief - 24년 2분기</span></a></li>
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<li><a href="https://hyesung.stibee.com/p/12/?stb_source=url&stb_campaign=share_pageContent" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-03 Quarterly Brief - 24년 1분기</span></a></li>
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<li><a href="https://hyesung.stibee.com/p/10/?stb_source=url&stb_campaign=share_pageContent" target="_blank" style="text-decoration: none; color: rgb(0, 0, 255); font-weight: normal;"><span class="stb-bold stb-fore-colored">Vol. 24-01 Issue Brief - <span>외부감사인 선임시 유의사항</span></span></a></li>
</ul>
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[Issue Brief]   2025년 외부감사인 선임시 유의사항 

[Issue Brief]   내부회계관리제도 개정 -  자금 부정 관련 통제활동의 공시 

[Issue Brief]   2024년 재무제표에 대한 중점심사 회계이슈

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