ࡱ> Root EntryRoot Entry0F}FileHeadergDocInfoCHwpSummaryInformation.;  !"#$%&BodyText 0վ}P#}PrvImage PrvTextDocOptions 0F}0F}Scripts 0F}0F}JScriptVersion n DefaultJScriptk_LinkDoco  !"#$%&'()*+,-./0123456789:<=>?@ABDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefhijlmpqrstuvw[2] m8 DP\ <K-IFRS 10018  4\ \ ‰| 0  H m"8 DP\> < H> <:  l ѐ: ư Ēl> <2020. 8. 21.> K-IFRS 10018 4\ \  H m"8DP\ <Amendments to IAS 1 Presentation of Financial Statements><K-IFRS 10018  4\ \  H> <<Paragraph 139U is amended. Deleted text is struck through and new text is underlined.> <Transition and effective date> 139U Classification of Liabilities as Current or Non-current, issued in January 2020 amended paragraphs 69, 73, 74 and 76 and added paragraphs 72A, 75A, 76A and 76B. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 20222023 retrospectively in accordance with IAS 8. Earlier application is permitted. 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