K-IFRS에 의한 테마별 회계세무 실무 해설

1 K-IFRS 2011 ( K-IFRS) . K-IFRS K-IFRS K-GAAP . 2 K-IFRS . K-IFRS , . : 1016 , . K-IFRS.

2 , K-IFRS , . , . 2 (Tel 2087-7193, 7195) . I. K-IFRS 1. K-IFRS 2. K-IFRS II. K-IFRS K-GAAP 1. 2. 3. 4. 5. 6. 7. 8. 9. (K-IFRS) 1016 1020 1023 1036 18 22 23 27 28 12 14 24 25 26 26 2 26 3 27 28 29 29 2 30 31 32 33 34 52 64 65 66 72 73

3 - 1 -I. K-IFRS K-IFRS K-IFRS K-IFRS 'K-IFRS ' . , 2011 K-IFRS 12 . , K-GAAP K-IFRS K-IFRS . , . ( , ) ( ) ( ) . ( ) . , K-IFRS . K-IFRS K-IFRS , 1), K-IFRS K-IFRS 2) ( 1101 D5 D6), 3).

4 1) K-IFRS 2) K-IFRS K-IFRS . 3) K-IFRS K-IFRS K-IFRS ( ) ( 1101 11). - 2 -[ K-IFRS ] K-IFRS .[K-IFRS ] 2011. 1. 1. 50,000 50,000[ ] 1) , . 50,000 50,000 2008 2008 2009 2010 2011 800,000 820,000 850,000 900,000 920,000 [ K-GAAP ]2008 800,000 800,000[ K-IFRS ] K-IFRS.

5 [K-IFRS ] 2011. 1. 1. 100,000 100,000 20,000 20,000[ ] , . 100,000 100,000 20,000 20,000 1. K-IFRS 2008 800,000 , .(1) K-GAAP (1)- K-IFRS 1) . (1)- K-IFRS - 3 -[ K-IFRS ] K-IFRS .[K-IFRS ] 2011. 1. 1. 50,000 50,000 [ ] 50,000 50,000 [ K-GAAP ]2008 800,000 800,0002008 20,000 (OCI) 20,0002009 30,000 (OCI) 30,0002010 50,000 (OCI) 50,000[ K-IFRS ](1) K-IFRS.

6 [K-IFRS ] 2011. 1. 1. 50,000 50,000 70,000 70,000[ ] 50,000 50,000 70,000 70,000 (2) .[K-IFRS ] 2011. 1. 1. 20,000 20,000[ ] 20,000 20,000 (2) K-GAAP (2)- K-IFRS (2)- K-IFRS - 4 - 120,000120,000120,000120, (47,280) (28,652) (17,363).. (47,280) (75,932) (93,295).. 120,000 72,720 44,068 26, [ K-IFRS K-IFRS ][K-IFRS ] 2011.

7 1. 1. 51,932 51,932 12,000 12,000[ ] , . 51,932 51,932 1) 120,000120,000120,000120, (12,000) (12,000) (12,000).. (12,000) (24,000) (36,000) 120,000108,000 96,000 84, K-IFRS 120,000 , . ( : 6 , : ) K-IFRS K-IFRS , , . ( : 6 10 , : ) 1-1) 23-27-5 46012-12166.

8 , . 1-2) : K-IFRS K-IFRS . - 5 - [ ] (1) 1) : , .(2) 2) : , , . 1) : - K-IFRS 2) : - 30 30 : ( 31 ).

9 100 1,000 - 6 -[ , ][ K-IFRS ] 1023 5 7[ K-GAAP ] 7 3- : , ( , ) : : - : 1 : : [ ].

10 [ ] , . , .II. K-IFRS K-GAAP K-IFRS K-GAAP K-GAAP , K-IFRS .1. - 7 -[ ][ K-IFRS ] 1016 29~31, 35[ K-GAAP ] 5 25 2~25 4, 25 7- . : ( ) - ( ) - ( ) : ( ) - ( ) - ( )- . : ( ) - ( ) - ( ) : ( ) - ( ) - ( )- : 1: 2: - : [ ].