{"id":346,"date":"2025-12-30T21:49:59","date_gmt":"2025-12-30T21:49:59","guid":{"rendered":"https:\/\/yangtmlaw.com\/?p=346"},"modified":"2026-02-04T08:46:33","modified_gmt":"2026-02-04T08:46:33","slug":"%ec%82%bc%ec%84%b1%eb%b0%94%ec%9d%b4%ec%98%a4%eb%a1%9c%ec%a7%81%ec%9d%98-%ec%82%bc%ec%84%b1%eb%b0%94%ec%9d%b4%ec%98%a4%ec%97%90%ed%94%bc%ec%8a%a4-%ed%9a%8c%ea%b3%84%ec%b2%98%eb%a6%ac-2012-2015","status":"publish","type":"post","link":"https:\/\/yangtmlaw.com\/?p=346","title":{"rendered":"\uc0bc\uc131\ubc14\uc774\uc624\ub85c\uc9c1\uc758 \uc0bc\uc131\ubc14\uc774\uc624\uc5d0\ud53c\uc2a4 \ud68c\uacc4\ucc98\ub9ac: 2012-2015"},"content":{"rendered":"\n<p>\uc0bc\uc131\uadf8\ub8f9\uc740 \ubc14\uc774\uc624 \uc81c\uc57d\uc0ac\uc5c5\uc9c4\ucd9c\uc744 \uacb0\uc815\ud558\uace0 \uc218\ub144\uac04 \ud569\uc791\ud30c\ud2b8\ub108\ub97c \ubb3c\uc0c9\ud55c \uacb0\uacfc \uc5b4\ub824\uc6b4 \uc870\uac74\uc73c\ub85c \ubc14\uc774\uc624\uc820\uacfc \uc0bc\uc131 \ubc14\uc774\uc624\uc5d0\ud53c\uc2a4(\uc5d0\ud53c\uc2a4)\ub97c \uc124\ub9bd\ud558\uc600\ub2e4.&nbsp; \uc0bc\uc131 \ubc14\uc774\uc624\ub85c\uc9c1\uc2a4(\uc0bc\ubc14)\ub294 \uc790\uae08, \ubc14\uc774\uc624\uc820\uc740 \uae30\uc220\uacfc \uc6a9\uc5ed\uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uad6c\uc870\uc600\ub294\ub370, \ubc14\uc774\uc624\uc820\uc740 \uc5d0\ud53c\uc2a4 \uc81c\ud488 \uac1c\ubc1c \uc2e4\ud328 \uac00\ub2a5\uc131\uc744 \ucd5c\uc18c\ud654 \ud558\ub824\uace0 \ud569\uc791\uacc4\uc57d\uc5d0 \uac1c\ubc1c\uc5c5\ubb34\uad00\ub9ac\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc744 \ud3ec\ud558\uc2dc\ucf1c \uacb0\uacfc\uc801\uc73c\ub85c \uc5d0\ud53c\uc2a4 \uac1c\ubc1c\uc5c5\ubb34 \uc7ac\ub7c9\uad8c\uc744 \uc81c\ud55c\ud558\uc600\ub2e4.<\/p>\n\n\n\n<p>\uc0bc\ubc14\ub294 \uacfc\ubc18 \uc9c0\ubd84 \uc18c\uc720\uc640 \uacfc\ubc18 \uc774\uc0ac \uc120\uc784\uad8c\uc744 \uadfc\uac70\ub85c \uc5d0\ud53c\uc2a4 \uc9c0\ubc30\ub825\uc744 \uc8fc\uc7a5\ud558\uc600\ub2e4.&nbsp; \ubc14\uc774\uc624\uc820\uc740 \uc5d0\ud53c\uc2a4 \uc9c0\ubd84 50%\ub97c \ub9e4\uc218\ud560 \uc635\uc158\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc5c8\ub2e4.&nbsp; 2015\ub144 \ubb3c\uc0b0\/\ubaa8\uc9c1 \ud569\ubcd1\uc774\ud6c4 \uc0bc\ubc14\ub294 \uc5d0\ud53c\uc2a4\uc758 \uae30\uc5c5\uac00\uce58\uac00 5\uc870\uc6d0\uc744 \ucd08\uacfc\ud55c\ub2e4\uace0 \ud3c9\uac00\ud558\uc5ec \ubc14\uc774\uc624\uc820\uc774 \uc635\uc158\uc744 \ud589\uc0ac\ud560 \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc838\uc11c \uc5d0\ud53c\uc2a4 \uc9c0\ubc30\ub825\uc744 \uc0c1\uc2e4\ud558\uc600\ub2e4\uace0 \uc8fc\uc7a5\ud558\uc600\ub2e4.&nbsp; \uc0bc\ubc14\ub294 \uc5d0\ud53c\uc2a4\ub97c \uc9c0\ubd84\ubc95\uc73c\ub85c \ubcf4\uace0\ud558\ub294 \uad00\uacc4\ud68c\uc0ac\ub85c \uc804\ud658\ud558\uace0, \uadf8 \uacfc\uc815\uc73c\ub85c 4\uc870\uc6d0 \uc774\uc0c1\uc758 \uc774\uc775\uc744 \ubcf4\uace0\ud558\uc600\ub2e4.<\/p>\n\n\n\n<p>\uc99d\uad8c\uc120\ubb3c\uc704\uc6d0\ud68c\ub294 2018\ub144 \uc0bc\ubc14\uac00 2012-2014\ub144 \uc5d0\ud53c\uc2a4\ub97c \uc5f0\uacb0\ubcf4\uace0\ud55c \uac83\uacfc 2015\ub144 \uad00\uacc4\ud68c\uc0ac\ub85c \uc804\ud658 \ubcf4\uace0\ud55c \uac83\uc774 K-IFRS \ud68c\uacc4\uae30\uc900\uc744 \uc704\ubc18\ud558\uc600\ub2e4\uace0 \ud589\uc815\uc870\uce58\ud558\uc600\ub2e4.&nbsp; \uc774\uc5d0 \ub530\ub978 \ud589\uc815\uc18c\uc1a1\uacfc \ud615\uc0ac\uc18c\uc1a1\uc5d0\uc11c, 2012-2014\ub144 \ud68c\uacc4\uae30\uc900 \uc704\ubc18\uc5d0 \ub300\ud574\uc11c\ub294 \ubb34\uc8c4, 2015\ub144 \uad00\uacc4\ud68c\uc0ac \uc804\ud658\uc5d0 \ub300\ud574\uc11c\ub294 \ud615\uc0ac\uc18c\uc1a1 1\uc2ec\ubd80\ud130 \ub300\ubc95\uc6d0\uae4c\uc9c0\ub294 \ubb34\uc8c4, \ud589\uc815\ubc95\uc6d0\uc740 \uc720\uc8c4\ub97c \ud310\uacb0\ud558\uc600\uace0 \ud589\uc815\uc18c\uc1a1\uac74 \ud56d\uc18c\uc2ec\uc740 \uc544\uc9c1 \uc9c4\ud589 \uc911\uc774\ub2e4. K-IFRS\ub294 \uc9c0\ubc30\ub825 \uac80\ud1a0\uacfc\uc815\uc5d0 \ud53c\ud22c\uc790\uc790\uc758 \uad00\ub828 \ud65c\ub3d9\uc744 \ud655\uc778\ud558\uace0, \uad00\ub828 \ud65c\ub3d9\uc5d0 \uc601\ud5a5\uc744 \uc904 \uc218 \uc788\ub294 \ubaa8\ub4e0 \uc0c1\ud669\uc744 \uc885\ud569\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uc5ec\uc57c \ud55c\ub2e4\uace0 \uc9c0\uc801\ud558\uace0 \uc788\ub2e4.&nbsp; \ubc95\uc6d0\uc740 \uc5d0\ud53c\uc2a4\uc758 \uad00\ub828 \ud65c\ub3d9\uc744 \ud655\uc778\ud558\uc9c0 \uc54a\uace0 \uc5d0\ud53c\uc2a4 \uacbd\uc601\uad6c\uc870\uc758 \uc124\uacc4 \ubc0f \ubaa9\uc801 \ub4f1\uc744 \ucda9\ubd84\ud788 \uac80\ud1a0\ud558\uc9c0 \uc54a\uace0 \ubc14\uc774\uc624\uc820\uc758 \ub3d9\uc758\uad8c\uc744 \ub2e8\uc21c \ubc29\uc5b4\uad8c\uc774\ub77c\uace0 \ud310\ub2e8\ud558\uace0 \uc0bc\ubc14\uc758 \uacfc\ubc18 \uc9c0\ubd84\uacfc \uacfc\ubc18 \uc774\uc0ac \uc120\uc784\uc744 \uadfc\uac70\ub85c \uc0bc\ubc14\uc758 \uc9c0\ubc30\uad8c\uc744 \uc778\uc815\ud558\uc600\ub2e4.&nbsp; \ud615\uc0ac\ubc95\uc6d0\uc740 \ud589\uc815\ubc95\uc6d0\uc774 \uc9c0\uc801\ud55c \uc0bc\ubc14\uc758 2015\ub144 \uc9c0\ubc30\ub825 \uc0c1\uc2e4 \uacb0\uc815 \uacfc\uc815 \ub0b4\uc6a9\uc5d0 \ub300\ud55c \uc124\uba85\uc5c6\uc774 \ub2e8\uc21c \uae4a\uc740 \uc778\uac00\uaca9 \uc8fc\uc7a5\uc744 \uadfc\uac70\ub85c \uad00\uacc4\ud68c\uc0ac \uc804\ud658 \uc8fc\uc7a5\uc744 \uc778\uc815\ud558\uc600\ub2e4.&nbsp; \ubcf8 \ud398\uc774\ud37c\ub294 K-IFRS \uc9c0\ubc30\ub825 \uac80\ud1a0 \uc9c0\uc2dc\ub97c \uc880\ub354 \uac1d\uad00\uc801\uc73c\ub85c \uc801\uc6a9\ud558\uc5ec \uc0bc\ubc14\uc758 \uc9c0\ubc30\ub825\uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\uace0, 2015\ub144 \uad00\uacc4\ud68c\uc0ac \uc804\ud658\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc635\uc158\uc758 \uc124\uacc4 \ubc0f \ubaa9\uc801 \ub4f1\uc744 \uac19\uc774 \uac80\ud1a0\ud55c\ub2e4.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/yangtmlaw.com\/wp-content\/uploads\/2026\/02\/\uc0bc\uc131\uc5d0\ud53c\uc2a4-\ubd84\uc2dd\ud68c\uacc4-F.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of \uc0bc\uc131\uc5d0\ud53c\uc2a4 \ubd84\uc2dd\ud68c\uacc4 F.\"><\/object><a id=\"wp-block-file--media-514155dd-2a6f-43a1-a22d-8f43f03bd2c3\" href=\"https:\/\/yangtmlaw.com\/wp-content\/uploads\/2026\/02\/\uc0bc\uc131\uc5d0\ud53c\uc2a4-\ubd84\uc2dd\ud68c\uacc4-F.pdf\">\uc0bc\uc131\uc5d0\ud53c\uc2a4 \ubd84\uc2dd\ud68c\uacc4 F<\/a><a href=\"https:\/\/yangtmlaw.com\/wp-content\/uploads\/2026\/02\/\uc0bc\uc131\uc5d0\ud53c\uc2a4-\ubd84\uc2dd\ud68c\uacc4-F.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-514155dd-2a6f-43a1-a22d-8f43f03bd2c3\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\uc0bc\uc131\uadf8\ub8f9\uc740 \ubc14\uc774\uc624 \uc81c\uc57d\uc0ac\uc5c5\uc9c4\ucd9c\uc744 \uacb0\uc815\ud558\uace0 \uc218\ub144\uac04 \ud569\uc791\ud30c\ud2b8\ub108\ub97c \ubb3c\uc0c9\ud55c \uacb0\uacfc \uc5b4\ub824\uc6b4 \uc870\uac74\uc73c\ub85c \ubc14\uc774\uc624\uc820\uacfc \uc0bc\uc131 \ubc14\uc774\uc624\uc5d0\ud53c\uc2a4(\uc5d0\ud53c\uc2a4)\ub97c \uc124\ub9bd\ud558\uc600\ub2e4.&nbsp; \uc0bc\uc131 \ubc14\uc774\uc624\ub85c\uc9c1\uc2a4(\uc0bc\ubc14)\ub294 \uc790\uae08, \ubc14\uc774\uc624\uc820\uc740 \uae30\uc220\uacfc \uc6a9\uc5ed\uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uad6c\uc870\uc600\ub294\ub370, \ubc14\uc774\uc624\uc820\uc740 \uc5d0\ud53c\uc2a4 \uc81c\ud488 \uac1c\ubc1c \uc2e4\ud328 \uac00\ub2a5\uc131\uc744 \ucd5c\uc18c\ud654 \ud558\ub824\uace0 \ud569\uc791\uacc4\uc57d\uc5d0 \uac1c\ubc1c\uc5c5\ubb34\uad00\ub9ac\uc5d0 \ub300\ud55c \ub0b4\uc6a9\uc744 \ud3ec\ud558\uc2dc\ucf1c \uacb0\uacfc\uc801\uc73c\ub85c \uc5d0\ud53c\uc2a4 \uac1c\ubc1c\uc5c5\ubb34 \uc7ac\ub7c9\uad8c\uc744 \uc81c\ud55c\ud558\uc600\ub2e4. \uc0bc\ubc14\ub294 \uacfc\ubc18 \uc9c0\ubd84 \uc18c\uc720\uc640 \uacfc\ubc18 \uc774\uc0ac \uc120\uc784\uad8c\uc744 \uadfc\uac70\ub85c \uc5d0\ud53c\uc2a4 \uc9c0\ubc30\ub825\uc744 \uc8fc\uc7a5\ud558\uc600\ub2e4.&nbsp; \ubc14\uc774\uc624\uc820\uc740 \uc5d0\ud53c\uc2a4 \uc9c0\ubd84 50%\ub97c [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-346","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=\/wp\/v2\/posts\/346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=346"}],"version-history":[{"count":3,"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=\/wp\/v2\/posts\/346\/revisions"}],"predecessor-version":[{"id":352,"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=\/wp\/v2\/posts\/346\/revisions\/352"}],"wp:attachment":[{"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yangtmlaw.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}