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.

2 K- ifrs , , . , , . , K- ifrs , . , . 2 (Tel 2087-7193, 7195) . I. K- ifrs 1. K- ifrs 2. K- ifrs II. K- ifrs K-GAAP 1.

3 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

4 32 33 34 52 64 65 66 72 73 - 1 -I. K- ifrs K- ifrs K- ifrs K- ifrs 'K- ifrs ' . , 2011 K- ifrs 12 . , K-GAAP K- ifrs K- ifrs .

5 , . ( , ) ( ) ( ) . ( ) . , K- ifrs . K- ifrs K- ifrs , 1), K- ifrs K- ifrs 2) ( 1101 D5 D6), 3) . 1) K- ifrs 2) K- ifrs K- ifrs .

6 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 .

7 [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 .

8 [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 .[K- ifrs ] 2011. 1. 1. 50,000 50,000 70,000 70,000[ ] 50,000 50,000 70,000 70,000 (2).

9 [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.

10 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 .