저자의 연구 키워드

저자의 연구 키워드

#감사보수

#감사시간

#감사업무수행팀의 지속성

#감사품질

#거소

#거주성

#공공 공연장

#공공 문화예술기관

#공공지원

#공연관람객

#공연예술단체

#공연예술단체 자생력

#공연예술시장

#공연장 운영주체

#공연장 직원

#과생상품과세

#교과과정 분석

#교과목 운영방식

#교육 프로그램

#국제회계기준

#기관평가

#기업회계기준

#문예회관

#문화예술정책

#문화재단

#미션

#민간공연예술단체

#복합 공연장

#비상장기업 회계기준

#비상장기업 회계기준의 선택적 대안

#사립유치원회계기준

#사업의 실질적 관리장소

#사학기관재무·회계규칙

#산업전문성

#상속ㆍ증여세

#선도거래과세

#선물거래과세

#세법개정의 필요성

#세법규정의 수용

#스왑거래과세

#신국제감사기준

#신용평점

#역량

#역량체계

#衍生金融商品

#예술경영

#예술경영 교과과정

#예술경영 역사

#예술성

#옵션거래과세

#운영수지보고서

#유치원회계 세입·세출예산과목

#자부담

#자산재평가

#자영업자 사업소득

#자체 평가

#自营业者的事业所得

#재단법인

#재무상태표

#재원조성

#재평가잉여금

#적격성체계도

#조세회피

#주가관련성

#주소

#지역 공연장

#직무연수제도

#질적 평가

#파생금융상품

#품질관리 유효성

#避税

#합병

#合并

#遗产赠与税

#accepting certain tax treatments

#accounting standards for private kindergarten

#accounting standards for unlisted companies

#accounting standards for un－listed companies

#administrative rule of finance and accounting for the private school

#alternatives of the accounting standards for unlisted companies

#Arts Administration

#arts administration curriculum

#arts center staff

#Arts Foundation

#arts management

#arts management education

#arts policy

#Asset Revaluation

#audit fees

#audit hours

#audit quality

#audit quality driver

#audit team continuity

#Business Income

#BusinessCombination Taxation

#competency

#competency map

#Continuing Professional Development

#course method

#Credit Ratings

#curricular analysis

#derivatives tax

#effective place of management

#Evaluation System

#financially independent

#forward tranction tax

#fundraising

#history of arts administration

#IFRS for SME

#IFRS transition

#K－GAAP

#Management System

#matching fund program

#Mission Statement

#necessity of amending existing tax laws

#new ISA

#non-audit fees

#OECD Model Tax Convention

#option tranction tax

#performing arts center

#performing arts company

#performing arts market

#performing arts organization

#prevention of tax avoidance

#private kindergarten

#public arts center

#Public Corporation

#residence approach

#Revaluation Surplus

#revitalization of performing arts audience

#separation of accounts

#subsidy

#substantial presence test

#swap tranction tax

#Swaps

#Tax avoidance schemes

#Taxation for Derivatives

#trading in future tax

#turnover rate

#Value Relevance