HOME / ¹®¼°øÀ¯ / ºñÁî´Ï½º / °æ¸®/ȸ°è
0
0°ÇÀÇ Èı⺸±âKIFRS Á¦Á¤ ¹è°æ°ú ÁÖ¿äƯ¡¿¡ ´ëÇØ ±â¼úÇÑ Âü°íÀÚ·áÀÔ´Ï´Ù.
±¹Á¦È¸°è±âÁصµÀÔÁغñ´Ü * * * * * * * * * * * * * * * * * * * * * * * Çѱ¹È¸°èÁ¤º¸ÇÐȸ * Çѱ¹È¸°è±âÁØ¿ø * * * * *
xxxx. xx
xx. k-ifrsÀÇ ÀǹÌ, ü°è, ±¸Á¶ µî k-international financial reporting standards
¸ñÂ÷
±¹Á¦È¸°è±âÁØÀÇ Ã¤Åùæħ µî
Çѱ¹Ã¤Åñ¹Á¦È¸°è±âÁØ(k-ifrs)À̶õ?
k-ifrs¿Í ÇöÇà±âÁØÀÇ ÁÖ¿äÂ÷ÀÌ ¹× ¿µÇâ °³¿ä
·±´ø ¼ÒÀç ¹Î°£±â±¸ÀÎ ±¹Á¦È¸°è±âÁØÀ§¿øȸ(iasb)°¡ Á¦Á¤
°íÇ°ÁúÀÇ ¡°´ÜÀÏ ±Û·Î¹ú ȸ°è±âÁØ¡± globalized capital market needs¸¦ ÃæÁ·
iasc(1973) ias 1 ~ ias 41 iasb(2001) ifrs 1 ~ 8(ÀϺΠias °³Á¤)
sic (1997) sic 1 ~ sic 32 ifric(2002) ifric 1 ~ 14(ÀϺΠsic °³Á¤)
100¿© °³±¹(eu, È£ÁÖ, ³²¾ÆÇÁ¸®Ä«°øȱ¹ µî) Àǹ«Àû¿ë ¶Ç´Â Çã¿ë
¹Ì±¹(sec)µµ ¿Ü±¹±â¾÷¿¡°Ô ±¹Á¦È¸°è±âÁØÀ» Çã¿ë, (2007³â¿¡ °áÁ¤) ÀÚ±¹ ±â¾÷¿¡°Ôµµ ifrs Àû¿ë Çã¿ëÀ» °í·Á Áß
* Çѱ¹Ã¤Åñ¹Á¦È¸°è±âÁØÀ̶õ? ifrs´Â ±¹Á¦Àû Æ®·»µå * ifrsÀÇ ±¹Á¦Àû µµÀÔ Æ®·»µå 2011 2011 2010 2011 2009 2011 * ifrsÀÇ Æ¯Â¡ no exceptions to avoid complexity
core principles (objectives) ¸íÈ®ÇÏ°Ô ±â¼úµÇ¾î¾ß ÇÔ
no inconsistencies among standards ½ÃÂ÷°¡ ÀÖÀ» ¼ö´Â ÀÖÀ½.
tied to conceptual framework any departure should be explained in bc
relies on judgement ȸ°èó¸® ¹æÇâ ºÒ¸íÈ®½Ã core principleÀ» ÂüÁ¶, ¼±ÅÃÇÑ ¹æ¹ý°ú ÀÌÀ¯ÀÇ °ø½Ã°¡ ÇÊ¿ä.
minimum guidance ²À ÇÊ¿äÇÑ °æ¿ì¿¡¸¸
±¹Á¦È¸°è±âÁØÀÇ º»ÁúÀº¡°a principle based standard¡±
-iasb chairman david tweedie (2007)
k-ifrs´Â ±¹Á¦È¸°è±âÁØ(ifrs)°ú ³»¿ëÀÌ µ¿ÀÏÇÔ ´Ù¸¸, Çѱ¹ÀÇ ¹ýü°è¿¡ ¸ÂÃß¾î Çü½ÄÀ» ´Ù¼Ò º¯°æ
-±âÁؼ/Çؼ®¼ ¹øÈ£, Àû¿ë¹üÀ§, °æ°ú±ÔÁ¤ µî Çü½ÄÀû Â÷À̸¸ Á¸Àç
°ø°³Ãʾȿ¡ ´ëÇÑ ¿ÜºÎÀÇ°ß¼ö·Å µî Á¤±Ô Á¦Á¤ÀýÂ÷¸¦ °ÅÃÄ 2007³â 12¿ù 21ÀÏ Á¦Á¤ °øÇ¥
* Çѱ¹Ã¤Åñ¹Á¦È¸°è±âÁØ(k-ifrs)À̶õ?
¼±ÅÃÀû ´ë¾ÈÀ¸·Î Á¦½ÃµÇ´Â º¹¼öÀÇ È¸°è󸮹æ¹ýÀº »èÁ¦ÇÏ¿© µµÀÔ °¡´ÉÇÏÁö¸¸ (±¹Á¦È¸°è±âÁØ Àü¸é µµÀÔÀ» ÀÎÁ¤)
±¹³»±â¾÷°£ ºñ±³°¡´É¼º È®º¸¶ó´Â È¿°úº¸´Ùµµ
±¹Á¦È¸°è±âÁØÀÌ Çã¿ëÇÏ´Â ´ë¾ÈÀ» ±×´ë·Î ¹Þ¾Æµé¿© ±¹³»±â¾÷¿¡µµ Çã¿ëÇÏ´Â ¹«¼öÁ¤ µµÀÔ¹æ½ÄÀ» äÅà (ÀÌÇÏ »ý·«)
¹ÞÀº º°Á¡
0/5
0°³ÀÇ º°Á¡
¹®¼°øÀ¯ ÀڷḦ µî·ÏÇØ ÁÖ¼¼¿ä.
¹®¼°øÀ¯ Æ÷ÀÎÆ®¿Í Çö±ÝÀ» µå¸³´Ï´Ù.
Æ÷ÀÎÆ® : ÀÚ·á 1°Ç´ç ÃÖ´ë 5,000P Áö±Þ
Çö±Ý : ÀÚ·á 1°Ç´ç ÃÖ´ë 2,000¿ø Áö±Þ