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Ϲݱȸ
ȸ, 2009. 12
ȸ(24, 2009.12.29.) Ϲݱȸ( Ϲݱ̶ )(2009.11.27, ѱȸؿ ȸȸ ǰ) ް 2011.1.1. ʷ ϴ ȸ迬 ϱ Ͽ
Ϲݱ ѱäñȸ(K-IFRS) ʴ (Ϲݱ) δ ȭϱ ȸμ
ؿ ȸ ֿ켱 ϵ ۼδ ȭ ռ Ͽ
ȸ ؼ · ȸ ϳ ν ̿ Ǽ
ȸذ ̰ ִ Ϲݱ ֿ䳻
ڻ꿡 ߴ Ϲݱ
ڻ ȸ ȿ ó
óа꼭 繫ǥ ϵ ùԿ 䱸ϴ ּ
ذ ұ Ư Ͽ ұ ۼδ ȭ
繫ǥ ۼ Ǵܽ '50% ʰ' Ͽȭϰ, Ưⱸ ߰
Ϲݱ ()ȸ翡 (й) ȸå ġŰ ȭ(ȸ* ġ ). Ư K-IFRS ȸ 쿡 'ȸå ġ'
* ڻ ,
ߴ Ǵ ȸ ȸ簡 ϰ ȸ ȸ и ջ
ڻȭ ڻȭ ŰƯ(ؼ 52-14) Ͽ Ϲ ű* Ǵ
* 絵ڻ ȿ ڿ ǰ, 絵ڰ ̿
ȯä ջǰ* ڴ Ļǰ ֵ иϿ ȸóϰų, ü ν
* ȯä, ȯä, ELS(ְ) Ϲ ǰ Ļǰ յ ǰ
Ϲݱ ȸذ ұ ʰ ó ν δ ȭ
(1)Ϲݱȸ
|
1 |
, |
17 |
κ ȸó |
|
2 |
繫ǥ ۼ ǥå |
18 |
Կںȭ |
|
3 |
繫ǥ ۼ ǥå() |
19 |
ֽıغ |
|
4 |
繫ǥ |
20 |
ڻջ |
|
5 |
ȸå, ȸ |
21 |
|
|
6 |
ڻ·ä |
22 |
μȸ |
|
1 |
23 |
ȯȿ |
|
|
2 |
24 |
ⰣĻ |
|
|
3 Ļǰ |
25 |
Ư |
|
|
4 ä·ä |
26 |
ִ('2010 ) |
|
|
7 |
ڻ |
27 |
ƯȰ |
|
8 |
й |
1 |
|
|
9 |
Ʈó |
2 Ȱ |
|
|
10 |
ڻ |
28 |
ߴܻ |
|
11 |
ڻ |
29 |
߰繫ǥ |
|
12 |
|
30 |
Ϲݱȸ ä |
|
13 |
|
31 |
ұ ȸó Ư |
|
14 |
ä, ߺä ڻ |
|
|
|
15 |
ں |
|
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|
16 |
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1 ν |
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2 Ǽ |
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(2) Ϲݱȸذ ȸذ ֿ
|
|
K-GAAP |
K-IFRS |
Ϲݱȸ |
|
2 繫ǥ ۼ ǥå |
óа꼭 繫ǥ ۼ |
óа꼭 繫ǥ ϰ Կ 䱸ϴ 쿡 ּ |
K-IFRS |
|
4 繫ǥ |
(ܰ ) 30% ʰ ִڸ ȸ翡 ұԸȸ ȸ (ܰ) Ưⱸ ± |
(ȸ) - 50%ϴ Ģ ȸ ұԸȸ Ưⱸ ± |
(ȸ) - 50%ϴ Ģ ȸ ܰԿ ұԸȸ |
|
й ߿ ȸå ȸ ġ |
ȸå ġ |
K-IFRS . ٸ ()ȸ簡 K-IFRS ȸå ġ |
|
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6 ڻ·ä |
ڻȭ ȭ Ű |
|
Ư (Ű) |
|
밡 ð, ð, |
ǰ ġ |
K-IFRS |
|
|
ä 뿩 з |
뿩 зϵ ŵ |
ä ڱ κ 뿩 з |
|
|
ȯ ڴ Ϲݻä ϰ ȸó |
ȯ ջǰ ڴ Ļǰ и Ǵ ü ν |
K-IFRS |
|
|
7 ڻ |
ǥؿ |
̰ ũ ǥؿ |
K-IFRS |
|
8 й |
ǰ ִ ֽ 20% ȸ ȸ ջ |
ȸ и ջ |
K-IFRS |
|
10 ڻ |
ջհ ݼ Ͽ ǥ()
|
ջհ ݼ Ѿǥ |
K-IFRS |
|
ȸå ұ |
ȸ |
K-IFRS |
|
|
ںε
|
ںε
|
ںε ڻ ȸó ؿ( ) |
|
|
12 |
ϴ չ |
|
K-IFRS |
|
ż ڻ ճ뿬 ȯ |
ν |
K-IFRS |
|
|
14 ä, ä ڻ |
ä ļ |
ä ļ |
ä ļ |
|
15 ں |
ȯ ߵȯ ȯ밡 |
ձǰ ߵȯ밡 ä ں |
K-IFRS |
|
ȭȯä Ģ ȯ ȭȯ |
ȭȯä äκ ȯ ȭȯ |
K-IFRS |
|
|
ȯä ȯ밡 ֽĹݾ |
ȯ밡 ν |
K-IFRS |
|
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21 |
ݹޱ äͷ |
ݹޱ 췮ȸäͷ(Ϳ äͷ) |
K-IFRS |
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23 ȯȿ |
ȭ ǥȭ ȯ |
ȭ ǥȭ ȯ ŷ ȯ Ǵ ȯ(ȯ ʴ 쿡 밡) |
ȭ ǥȭ ȯ ŷ ȯ Ǵ ȯ |
|
ȭ Ͽ |
ȭ Ͽ |
ش籹 ȭ ȭ 밡 |
|
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ȭǥ 繫ǥ ȯ , , ȯ |
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271 |
ڻ ν : Ȯ Ȯ ν: |
ڻ ν : ġ Ȯ Ȯ ν: ġ |
ڻ ν : ġ/ Ȯ Ȯ ν: |
|
272 Ȱ |
Ž |
Ž Žڻ νİ |
Ž (ڻ ȸó ؿ) |
|
Ž ڻ νĿ |
Ž ڻŽڻ ν |
Ž ڻ νĿ |
|
|
30 Ϲݱȸ ä |
ä |
K-IFRS 繫ǥ ۼ K-IFRS ä |
Ϲݱ ʴ Ϲݱ äý |
|
繫ǥ |
繫ǥ, ΰ Ͱ꼭, 帧ǥ, ںǥ ּ |
ȸ迬а ȸ迬 ϴ 繫ǥ ۼ |
|
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äý ֿ |
äý ֿ |
äý ֿ |
|
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31 ұ ȸó Ư |
ұ Ư |
ұ Ưʱ |
Ưʱ κ |
|
ش |
ش |
K-GAAP Ϲݱȸ Ͽ ұ F/S ۼ ڻ꿡 ߴ ȯ |
|
|
ֿ |
ս Ǹź ߴ
|
ջ Ǹſ
|
ջ Ǹſ
|
(3) Ϲݱȸذ K-IFRS ֿ ( ߽)
|
K-IFRS |
Ϲݱ |
|
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Ʈ о ν |
ϼ |
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Ļǰ |
̷( Ȯ) |
װ( ) |
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ä |
ɼ ν |
ɼ ſ ν |
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ä ں(: ȯ켱) |
ȯ켱: ä) |
з (ȯ켱: ں) |
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û갡ġ 信 ٰ |
|
ֽ |
ŷڼ ְ |
|
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ڻ |
Լ |
Լ |
|
ڻ з* |
/ |
ܱŸ/ŵ/⺸ |
|
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ʰ ջ |
Ⱓ |
|
Ӵ ε |
з: ںε : ݿ |
з: ڻ : ں, ս ݿ |
|
ڻ |
ڻ óн ü |
ڻ óн Ϳ ݿ |
|
ڻ |
|
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Ӵ |
簡ġ |
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* IFRS ֱ Ǿ Ϲݱ ̹ݿǾ. ٸ ڱ ݿ̸ Ͽ Ϲݱ θ
ȸذ K-IFRS ̿ ڼ ѱȸؿ Ȩ(www.kasb.or.kr) ڷ(*) Ͻñ ٶ
(*) ' ȸذ ѱäñȸ ֿ ̿ м(2008.11.01)'
̷а ǹ ο âϴ |
ȸ |
ȣ |
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Ǿȳ Tel. 02 - 2234 - 0760 Fax. 02 - 6442 - 0760
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