{"id":8208,"date":"2025-01-29T09:06:46","date_gmt":"2025-01-29T00:06:46","guid":{"rendered":"https:\/\/engineer-chanpu.blog\/?p=8208"},"modified":"2025-01-31T08:21:54","modified_gmt":"2025-01-30T23:21:54","slug":"%ec%9d%bc%eb%b3%b8-%ec%83%81%ec%97%85%eb%b6%80%ea%b8%b0-2%ea%b8%89-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ea%b3%b5%eb%b6%80-day-20-2","status":"publish","type":"post","link":"https:\/\/engineer-chanpu.blog\/?p=8208","title":{"rendered":"\uc77c\ubcf8 \uc0c1\uc5c5\ubd80\uae30 2\uae09: \uc790\uaca9\uc99d \uacf5\ubd80 Day-21"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">Day-21<\/h1>\n\n\n<div class=\"wp-block-image is-style-rounded\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"713\" height=\"714\" src=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/image-20.png\" alt=\"\" class=\"wp-image-8209\" style=\"width:400px\" srcset=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/image-20.png 713w, https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/image-20-300x300.png 300w, https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/image-20-150x150.png 150w\" sizes=\"auto, (max-width: 713px) 100vw, 713px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><strong>&#8220;\ubcc0\ud654\ub294 \uc790\uc2e0\uc5d0\uac8c\uc11c \uc2dc\uc791\ub41c\ub2e4.&#8221; <\/strong>\u2013 \ub2ec\ub77c\uc774 \ub77c\ub9c8<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&#x1f914; <strong>\ubd80\uc758 \uc601\uc5c5\uad8c(Negative Goodwill, \u8ca0\u306e\u6696\u7c3e) <\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uac1c\ub150 \uc815\ub9ac<\/strong><\/h3>\n\n\n\n<p><strong>1. \uc815\uc758:<\/strong><br>\ubd80\uc758 \uc601\uc5c5\uad8c(\u8ca0\u306e\u6696\u7c3e, Negative Goodwill)\uc774\ub780 <strong>\uae30\uc5c5 \uc778\uc218 \uc2dc \ub9e4\uc218\uc790\uac00 \uc9c0\uae09\ud55c \uae08\uc561\uc774 \ud53c\uc778\uc218\uae30\uc5c5\uc758 \uc21c\uc790\uc0b0(\uacf5\uc815\uac00\uce58)\ubcf4\ub2e4 \ub0ae\uc744 \ub54c \ubc1c\uc0dd\ud558\ub294 \ucc28\uc561<\/strong>\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc774\ub294 \uc815\uc0c1\uc801\uc778 \uc778\uc218\ubcf4\ub2e4 \uc800\ub834\ud558\uac8c \uae30\uc5c5\uc744 \ub9e4\uc785\ud55c \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \ud68c\uacc4\uc0c1\uc758 \uc774\uc775\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<p><strong>2. \uc8fc\uc694 \ud2b9\uc9d5:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc77c\ubc18\uc801\uc778 \uc601\uc5c5\uad8c(Goodwill)\uacfc \ubc18\ub300\ub418\ub294 \uac1c\ub150<\/li>\n\n\n\n<li>\uc5fc\uac00\ub9e4\uc218\ucc28\uc775(Bargain Purchase Gain)\uc774\ub77c\uace0\ub3c4 \ubd88\ub9bc<\/li>\n\n\n\n<li>IFRS(\uad6d\uc81c\ud68c\uacc4\uae30\uc900)\uc5d0\uc11c\ub294 \uc989\uc2dc \ub2f9\uae30\uc774\uc775\uc73c\ub85c \uc778\uc2dd<\/li>\n<\/ul>\n\n\n\n<p><strong>3. \ubc1c\uc0dd \uc6d0\uc778:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uae09\ub9e4<\/strong>: \ub9e4\ub3c4 \uae30\uc5c5\uc774 \uae34\uae09\ud55c \uc790\uae08\uc774 \ud544\uc694\ud558\uc5ec \ud5d0\uac12\uc5d0 \ub9e4\uac01<\/li>\n\n\n\n<li><strong>\uc2dc\uc7a5 \ubd88\ud655\uc2e4\uc131<\/strong>: \uacbd\uae30 \uce68\uccb4, \uc0b0\uc5c5 \uc704\uae30 \ub4f1\uc73c\ub85c \uae30\uc5c5 \uac00\uce58 \ud558\ub77d<\/li>\n\n\n\n<li><strong>\ud611\uc0c1\ub825 \ucc28\uc774<\/strong>: \ub9e4\uc218\uc790\uac00 \uc720\ub9ac\ud55c \ud611\uc0c1\uc744 \ud1b5\ud574 \ub0ae\uc740 \uac00\uaca9\uc5d0 \uc778\uc218<\/li>\n\n\n\n<li><strong>\uc228\uaca8\uc9c4 \ub9ac\uc2a4\ud06c<\/strong>: \ud53c\uc778\uc218\uae30\uc5c5\uc758 \uc7a0\uc7ac\uc801 \ubd80\ucc44, \ubc95\uc801 \ubb38\uc81c \ub4f1\uc774 \ubc18\uc601<\/li>\n\n\n\n<li><strong>\ud68c\uacc4 \uce21\uc815 \uc624\ub958<\/strong>: \uc790\uc0b0 \ubc0f \ubd80\ucc44\uc758 \uacf5\uc815\uac00\uce58\ub97c \uc798\ubabb \uc0b0\uc815<\/li>\n<\/ul>\n\n\n\n<p><strong>4. \ud68c\uacc4\ucc98\ub9ac:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc790\uc0b0 \ubc0f \ubd80\ucc44\uc758 \uacf5\uc815\uac00\uce58\ub97c \uc7ac\uac80\ud1a0<\/li>\n\n\n\n<li>\uc5ec\uc804\ud788 \ucc28\uc774\uac00 \uc874\uc7ac\ud558\uba74 <strong>\uc989\uc2dc \uc774\uc775\uc73c\ub85c \uc778\uc2dd<\/strong><\/li>\n\n\n\n<li>\ud3ec\uad04\uc190\uc775\uacc4\uc0b0\uc11c(\uc190\uc775\uacc4\uc0b0\uc11c)\uc5d0 \u2018\uc5fc\uac00\ub9e4\uc218\ucc28\uc775\u2019\uc73c\ub85c \ubc18\uc601<\/li>\n<\/ul>\n\n\n\n<p><strong>5. \uc911\uc694\uc131:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uccd0 \ud22c\uc790\uc790\uc758 \ud310\ub2e8\uc5d0 \uc911\uc694<\/li>\n\n\n\n<li>\uae30\uc5c5\uac00\uce58 \ud3c9\uac00 \ubc0f M&amp;A \uc804\ub7b5 \uc218\ub9bd\uc5d0 \ud65c\uc6a9\ub428<\/li>\n\n\n\n<li>\uc138\ubb34 \ubc0f \ubc95\uc801 \uace0\ub824\uc0ac\ud56d\uc774 \uc874\uc7ac<\/li>\n<\/ul>\n\n\n\n<p>\ubd80\uc758 \uc601\uc5c5\uad8c\uc740 \uae30\uc5c5\uc774 \uc608\uc0c1\ubcf4\ub2e4 \uc800\ub834\ud558\uac8c \uc778\uc218\ub418\uc5c8\uc74c\uc744 \ub098\ud0c0\ub0b4\uc9c0\ub9cc, \ubc18\ub4dc\uc2dc \uae0d\uc815\uc801\uc778 \uc694\uc18c\ub294 \uc544\ub2d9\ub2c8\ub2e4. <br>\uae30\uc5c5\uc758 \ub9ac\uc2a4\ud06c\ub098 \uc2dc\uc7a5 \uc0c1\ud669 \ub4f1\uc744 \uba74\ubc00\ud788 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&#x270c;&#xfe0f; \ubc1c\uc790\ucde8 \uae30\ub85d\ud558\uae30<\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250128.pdf\" type=\"application\/pdf\" style=\"width:100%;height:800px\" aria-label=\"Embed of 20250128.\"><\/object><a id=\"wp-block-file--media-0a2ab48c-fb32-45a7-b130-d13fe573dfe4\" href=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250128.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">20250128<\/a><a href=\"https:\/\/engineer-chanpu.blog\/wp-content\/uploads\/2025\/01\/20250128.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-0a2ab48c-fb32-45a7-b130-d13fe573dfe4\">\ub2e4\uc6b4\ub85c\ub4dc<\/a><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Day-21 &#8220;\ubcc0\ud654\ub294 \uc790\uc2e0\uc5d0\uac8c\uc11c \uc2dc\uc791\ub41c\ub2e4.&#8221; \u2013 \ub2ec\ub77c\uc774 \ub77c\ub9c8 &#x1f914; \ubd80\uc758 \uc601\uc5c5\uad8c(Negative Goodwill, \u8ca0\u306e\u6696\u7c3e) \uac1c\ub150 \uc815\ub9ac 1. \uc815\uc758:\ubd80\uc758 \uc601\uc5c5\uad8c(\u8ca0\u306e\u6696\u7c3e, Negative Goodwill)\uc774\ub780 \uae30\uc5c5 \uc778\uc218 \uc2dc \ub9e4\uc218\uc790\uac00 \uc9c0\uae09\ud55c \uae08\uc561\uc774 \ud53c\uc778\uc218\uae30\uc5c5\uc758 \uc21c\uc790\uc0b0(\uacf5\uc815\uac00\uce58)\ubcf4\ub2e4 \ub0ae\uc744 \ub54c \ubc1c\uc0dd\ud558\ub294 &#8230;<\/p>\n","protected":false},"author":1,"featured_media":7474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[217],"tags":[],"class_list":["post-8208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-certification"],"_links":{"self":[{"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/posts\/8208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8208"}],"version-history":[{"count":7,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/posts\/8208\/revisions"}],"predecessor-version":[{"id":8218,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/posts\/8208\/revisions\/8218"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=\/wp\/v2\/media\/7474"}],"wp:attachment":[{"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/engineer-chanpu.blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}