{"id":51549,"date":"2025-06-03T10:48:18","date_gmt":"2025-06-03T01:48:18","guid":{"rendered":"https:\/\/g9inside.com\/?p=51549"},"modified":"2025-07-03T10:51:30","modified_gmt":"2025-07-03T01:51:30","slug":"%ec%82%ac%ec%99%b8%ec%9d%b4%ec%82%ac-%eb%aa%b0%eb%9e%90%eb%8b%a4%eb%8a%94-%eb%b3%80%eb%aa%85%ec%9d%80-%eb%8d%94-%ec%9d%b4%ec%83%81-%ed%86%b5%ed%95%98%ec%a7%80-%ec%95%8a","status":"publish","type":"post","link":"https:\/\/g9inside.com\/?p=51549","title":{"rendered":"\u201c\uc0ac\uc678\uc774\uc0ac, \u2018\ubab0\ub790\ub2e4\u2019\ub294 \ubcc0\uba85\uc740 \ub354 \uc774\uc0c1 \ud1b5\ud558\uc9c0 \uc54a\ub294\ub2e4\u201d [\ud604\uc7a5+]"},"content":{"rendered":"
\"\"
\uc131\uc7ac\ud638 \uc6d0\uc7a5\uc774 \ubc1c\uc5b8\ud558\uace0 \uc788\ub2e4<\/figcaption><\/figure>\n

<\/h4>\n

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\uc131\uade0\uad00\ub300\ud559\uad50 \ubbf8\ub798\uc815\ucc45\uc5f0\uad6c\uc6d0\uc7a5 \uc131\uc7ac\ud638 \uad50\uc218\ub294 \ucd5c\uadfc \uc0bc\uc815KPMG \uc8fc\ucd5c \uac15\uc5f0\uc5d0\uc11c \uc774\uac19\uc774 \uac15\uc870\ud588\ub2e4. \uadf8\ub294 \ucd5c\uadfc \ub300\ubc95\uc6d0 \ud310\ub840\uc640 \uae30\uc5c5\uc0ac\ub840\ub97c \uc911\uc2ec\uc73c\ub85c \uc0ac\uc678\uc774\uc0ac\uc5d0\uac8c \uac00\uc911\ub418\uace0 \uc788\ub294 \ubc95\uc801 \ucc45\uc784\uacfc \ub300\uc751 \ubc29\uc548\uc5d0 \ub300\ud574 \uad6c\uccb4\uc801\uc73c\ub85c \uc9da\uc5c8\ub2e4.<\/h4>\n

\u201c\uacbd\uc601 \ud22c\uba85\uc131 \uc694\uad6c\uac00 \ucc45\uc784 \uac15\ud654\ub85c \uc774\uc5b4\uc838\u201d<\/strong><\/h4>\n

\uc131 \uad50\uc218\ub294 \uc0ac\uc678\uc774\uc0ac \ucc45\uc784\uc774 \uac15\ud654\ub418\ub294 \ubc30\uacbd\uc5d0 \ub300\ud574 \u201c\uae30\uc5c5 \uacbd\uc601\uc758 \ud22c\uba85\uc131\uc744 \uc694\uad6c\ud558\ub294 \uc0ac\ud68c\uc801 \uc694\uad6c\uc640, \ub300\ubc95\uc6d0\uc758 \uc5f0\uc774\uc740 \uc8fc\uc694 \ud310\ub840\uac00 \uc791\uc6a9\ud588\ub2e4\u201d\uace0 \uc124\uba85\ud588\ub2e4. \ud68c\uacc4\ubd80\uc815\u00b7\uacbd\uc601\ube44\ub9ac \ub4f1 \ubc18\ubcf5\uc801\uc778 \uae30\uc5c5 \ubd88\uc2e0 \uc0ac\ub840\uac00 \uac70\ubc84\ub10c\uc2a4 \uac15\ud654 \uc694\uad6c\ub85c \uc774\uc5b4\uc84c\uace0, \ub300\ubc95\uc6d0\ub3c4 \uc774\uc5d0 \ubd80\uc751\ud558\ub294 \ud310\uc2dc\ub97c \ub0b4\ub193\uace0 \uc788\ub2e4\ub294 \uac83\uc774\ub2e4.<\/h4>\n

\uadf8\ub294 \u201c\uc774\uc0ac\ud68c \uad6c\uc131\uc6d0 \ubaa8\ub450\uac00 \uc804\uc0ac\uc801 \uacbd\uc601 \uac10\uc2dc\uc5d0 \ucc45\uc784\uc744 \uc9c0\uace0 \uc788\ub2e4\ub294 \uac83\uc774 \ucd5c\uadfc \ud310\ub840\uc758 \ud750\ub984\u201d\uc774\ub77c\uba70, \ub2e8\uc21c\ud788 \uc790\uc2e0\uc774 \ub9e1\uc740 \uc5c5\ubb34 \ubc94\uc704\ub97c \ub118\uc5b4\uc120 \u2018\ud3ec\uad04\uc801 \ucc45\uc784\u2019\uc774 \uc0ac\uc678\uc774\uc0ac\uc5d0\uac8c \uc694\uad6c\ub41c\ub2e4\uace0 \uac15\uc870\ud588\ub2e4.<\/h4>\n

\u201c\ubcf4\uace0\ubc1b\uc9c0 \uc54a\uc558\uc5b4\ub3c4 \ucc45\uc784 \ud53c\ud560 \uc218 \uc5c6\uc5b4\u201d<\/strong><\/h4>\n

\uc2e4\uc81c A\uc0ac \uc0ac\uac74\uc5d0\uc11c \ub300\ubc95\uc6d0\uc740 \ube44\uc0c1\uadfc \uc0ac\uc678\uc774\uc0ac\ub4e4\uc5d0\uac8c\ub3c4 \ubc95\uaddc \uc704\ubc18\uc5d0 \ub300\ud55c \ucc45\uc784\uc744 \ubb3c\uc5c8\ub2e4. \uc131 \uad50\uc218\ub294 \u201cA\uc0ac\ub294 \ubc95\ub839 \uc704\ubc18 \uc0ac\uc2e4\uc774 \ubc18\ubcf5\uc801\uc73c\ub85c \uc81c\uae30\ub410\uace0, \uc5b8\ub860 \ubcf4\ub3c4\ub97c \ud1b5\ud574 \ucda9\ubd84\ud788 \uc778\uc9c0 \uac00\ub2a5\ud55c \uc0ac\uc548\uc774\uc5c8\ub2e4\u201d\uba70 \u201c\uc0ac\uc678\uc774\uc0ac\ub4e4\uc774 \uc774\ub97c \uac04\uacfc\ud55c \uac83\uc740 \uc8fc\uc758\uc758\ubb34\ub97c \uc18c\ud640\ud788 \ud55c \uac83\u201d\uc774\ub77c\uace0 \ubd84\uc11d\ud588\ub2e4.<\/h4>\n

\uadf8\ub294 \u201c\uc124\ub839 \uc774\uc0ac\ud68c\uc5d0\uc11c \ud574\ub2f9 \uc0ac\uc548\uc744 \uc9c1\uc811 \ubcf4\uace0\ubc1b\uc9c0 \uc54a\uc558\ub354\ub77c\ub3c4, \uc0ac\uc678\uc774\uc0ac\ub294 \uacbd\uc601\uc9c4\uc744 \uac10\uc2dc\ud558\uace0 \ub0b4\ubd80 \ud1b5\uc81c\uc758 \uc801\uc815\uc131\uc744 \ud655\uc778\ud574\uc57c \ud560 \uc758\ubb34\uac00 \uc788\ub2e4\u201d\uba70 \u201c\uadf8 \uc758\ubb34\ub97c \ub2e4\ud558\uc9c0 \ubabb\ud55c \uac83\uc5d0 \ub300\ud55c \ucc45\uc784\uc744 \uc9c0\uac8c \ub41c \uac83\u201d\uc774\ub77c\uace0 \uc124\uba85\ud588\ub2e4.<\/h4>\n

\u201c\ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c \uc5c6\uc73c\uba74 \uba74\ucc45 \uc5b4\ub824\uc6cc\u201d<\/strong><\/h4>\n

\uadf8\ub807\ub2e4\uba74 \uace0\ub3c4\ub85c \ubd84\uc5c5\ud654\ub41c \uae30\uc5c5\uc5d0\uc11c \uc0ac\uc678\uc774\uc0ac\ub294 \uc5b4\ub5bb\uac8c \ubaa8\ub4e0 \uc0ac\uc548\uc744 \uac10\uc2dc\ud560 \uc218 \uc788\uc744\uae4c? \uc131 \uad50\uc218\ub294 \u201c\uacb0\uad6d \uc774\uc0ac\ud68c\uc758 \ucc45\uc784\uc740 \ub0b4\ubd80 \uc900\ubc95\ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc758 \uad6c\ucd95\uacfc \uc6b4\uc601\uc5d0 \uc788\ub2e4\u201d\uace0 \uc9c4\ub2e8\ud588\ub2e4.<\/h4>\n

\u201c\ub0b4\ubd80 \ud68c\uacc4 \uad00\ub9ac \uc81c\ub3c4\ub294 \ub300\ubd80\ubd84\uc758 \uc0c1\uc7a5\uc0ac\uc5d0 \uac16\ucdb0\uc838 \uc788\uc9c0\ub9cc, \uc774\ub294 \uc7ac\ubb34\ubcf4\uace0 \uc911\uc2ec\uc785\ub2c8\ub2e4. \uc0ac\ud68c\uc801 \ubb38\uc81c\ub098 \ubc95\ub839 \uc704\ubc18\uc744 \uc608\ubc29\ud558\uae30 \uc704\ud574\uc120 \ubcf4\ub2e4 \uc815\uad50\ud55c \uc900\ubc95 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.\u201d<\/h4>\n

\uc774\ub7ec\ud55c \uc2dc\uc2a4\ud15c\uc774 \uc791\ub3d9\ud558\uace0 \uc788\ub2e4\uba74, \uc0ac\uc678\uc774\uc0ac\ub3c4 \ud574\ub2f9 \uc815\ubcf4\uc5d0 \uc811\uadfc\ud558\uace0 \ub3c5\ub9bd\uc801\uc73c\ub85c \ubd84\uc11d\ud560 \uc218 \uc788\ub294 \uae30\ubc18\uc774 \uc0dd\uae30\uba70, \uc774\ub97c \ubc14\ud0d5\uc73c\ub85c \uacbd\uc601\uc9c4\uc5d0\uac8c \uac1c\uc120\uc744 \uc694\uad6c\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud558\ub2e4\ub294 \uc124\uba85\uc774\ub2e4.<\/h4>\n

\u201c\uc0c1\ub2f9\ud55c \uc8fc\uc758 \ub2e4\ud558\uba74 \ubc95\uc801 \ucc45\uc784 \uba74\uc81c \uac00\ub2a5\u201d<\/strong><\/h4>\n

\ubc18\uba74, \uc0ac\uc678\uc774\uc0ac\uac00 \ubc95\uc801 \ucc45\uc784\uc73c\ub85c\ubd80\ud130 \uba74\ucc45\ub41c \uc0ac\ub840\ub3c4 \uc788\ub2e4. \ud68c\uacc4 \ubd80\uc815\uc73c\ub85c \uc778\ud574 \uc8fc\uc8fc\ub4e4\uc774 \uc190\ud574\ubc30\uc0c1 \uc18c\uc1a1\uc744 \uc81c\uae30\ud55c B\uc0ac \uc0ac\uac74\uc5d0\uc11c, \uac10\uc0ac\uc704\uc6d0\uc774\uc5c8\ub358 \uc0ac\uc678\uc774\uc0ac\ub294 \ucc45\uc784\uc744 \uba74\ud588\ub2e4.<\/h4>\n

\uc131 \uad50\uc218\ub294 \u201c\ud574\ub2f9 \uc0ac\uc678\uc774\uc0ac\ub294 \ubaa8\ub4e0 \uc774\uc0ac\ud68c\uc640 \uac10\uc0ac\uc704\uc5d0 \uc131\uc2e4\ud788 \ucd9c\uc11d\ud558\uace0, \uc678\ubd80 \uc804\ubb38\uac00 \uc790\ubb38\uc744 \ud1b5\ud574 \ub0b4\uc6a9\uc744 \uaf3c\uaf3c\ud788 \uac80\ud1a0\ud55c \uc0ac\uc2e4\uc774 \uc778\uc815\ub410\ub2e4\u201d\uba70 \u201c\ubc95\uc6d0\uc774 \u2018\uc0c1\ub2f9\ud55c \uc8fc\uc758\u2019\ub97c \ub2e4\ud588\ub2e4\ub294 \uc810\uc744 \ub4e4\uc5b4 \uba74\ucc45\uc744 \uc778\uc815\ud55c \uac83\u201d\uc774\ub77c\uace0 \ubc1d\ud614\ub2e4.<\/h4>\n

\uadf8\ub294 \u201c\uc774\uc0ac\ud68c \ucd9c\uc11d\ub960, \ud68c\uc758 \uae30\ub85d, \uc790\ubb38 \ud65c\uc6a9 \ub4f1 \uc790\uc2e0\uc758 \ub178\ub825\uc744 \uac1d\uad00\uc801\uc73c\ub85c \uc785\uc99d\ud560 \uc218 \uc788\ub294 \uc790\ub8cc\ub97c \ub0a8\uae30\ub294 \uac83\uc774 \uc911\uc694\ud558\ub2e4\u201d\uace0 \uc870\uc5b8\ud588\ub2e4.<\/h4>\n

\u201c\ub2a5\ub3d9\uc801 \uc870\ub825\u00b7\ubc95\ub960 \uc790\ubb38\ub3c4 \ud544\uc694\u201d<\/strong><\/h4>\n

\uc131 \uad50\uc218\ub294 \uc0ac\uc678\uc774\uc0ac\uac00 \ubc95\uc801 \ub9ac\uc2a4\ud06c\uc5d0 \ub300\ube44\ud558\uae30 \uc704\ud574 \ud544\uc694\ud55c \uc870\uac74\uc73c\ub85c \uc138 \uac00\uc9c0\ub97c \uaf3d\uc558\ub2e4. \u25b2 \ud68c\uc0ac\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \uc811\uadfc\ud560 \uc218 \uc788\ub294 \uad8c\ud55c \ud655\ubcf4 \u25b2 \ud544\uc694\uc2dc \ubc95\ub960\uc801 \uc870\ub825\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \uc7a5\uce58 \ub9c8\ub828 \u25b2\u00a0\uc678\ubd80 \uc804\ubb38\uac00\uc758 \uc758\uacac\uc744 \ub2a5\ub3d9\uc801\uc73c\ub85c \uccad\ucde8\ud558\uace0 \uc774\ub97c \uc758\uc0ac\uacb0\uc815\uc5d0 \ubc18\uc601\ud558\ub294 \uc790\uc138\uac00 \ubc14\ub85c \uadf8\uac83\uc774\ub2e4.<\/h4>\n

\uc0ac\uc678\uc774\uc0ac\uc81c\ub3c4\ub294 \ub354 \uc774\uc0c1 \u2018\uba85\uc608\uc9c1\u2019\uc774 \uc544\ub2c8\ub2e4. \uc131 \uad50\uc218\ub294 \u201c\uc0ac\uc678\uc774\uc0ac\ub294 \uc8fc\uc8fc\uc758 \uc2e0\ub8b0\ub97c \ubc1b\ub294 \uc804\ubb38 \uac10\uc2dc\uc790\ub85c\uc11c, \ubc95\uc801 \ucc45\uc784\uacfc \uc758\ubb34\ub97c \ub2e4\ud558\uae30 \uc704\ud574 \ub2a5\ub3d9\uc801\uc73c\ub85c \ud559\uc2b5\ud558\uace0 \ud310\ub2e8\ud560 \uc218 \uc788\uc5b4\uc57c \ud55c\ub2e4\u201d\uace0 \uac15\uc870\ud588\ub2e4.<\/h4>\n
<\/a>
\"\"<\/div><\/div>
\"\uc0ac\uc678\uc774\uc0ac, 2027\ub144\ubd80\ud130 \ub2ec\ub77c\uc9c0\ub294 \ud68c\uacc4\uae30\uc900 \uc54c\uc544\uc57c\" [\ud604\uc7a5+]<\/div>
IFRS 18 \ub3c4\uc785\uc5d0 \ub530\ub978 \uc8fc\uc694 \uace0\ub824 \uc0ac\ud56d \uac10\uc0ac\uc704\uc6d0\uacfc \uc0ac\uc678\uc774\uc0ac\uac00 \uae30\uc5c5\uc758 \uc7ac\ubb34 \ubcf4\uace0 \ubcc0\ud654\ub97c \uc54c\uace0 \uc788\uc5b4\uc57c \ud55c\ub2e4\ub294 \uc870\uc5b8\uc774 \ub098\uc654\ub2e4. 27\uc77c \uc0bc\uc77cPwC \uac70\ubc84\ub10c\uc2a4\uc13c\ud130\uc758 ‘IFRS 18 \ub3c4\uc785 \uc601\ud5a5 \ubc0f \uac10\uc0ac\uc704\uc6d0\ud68c \uccb4\ud06c\ud3ec\uc778\ud2b8’ \uac15\uc5f0\uc5d0\uc11c \ucd5c\uc131\uc6b0 \uc0bc\uc77cPwC \ud30c\ud2b8\ub108\ub294 “\uae30\uc900\uc11c \ub3c4\uc785\uc73c\ub85c \uac00\uc7a5 \ud070 \uc601\ud5a5\uc744 \ubc1b\ub294 \ubd80\ubd84\uc740 \uc190\uc775\uacc4\uc0b0\uc11c”\ub77c\uba70 “\uc190\uc775\uacc4\uc0b0\uc11c\ub294 \uc601\uc5c5 \ubc94\uc8fc, \ud22c\uc790 \ubc94\uc8fc, \uc7ac\ubb34 \ubc94\uc8fc\ub85c \uad6c\ubd84\ub418\uba70, \uc774\ub294 \uae30\uc874 \ud604\uae08\ud750\ub984\ud45c\uc640 \uc720\uc0ac\ud55c \ubc29\uc2dd\uc774\ub2e4”\ub77c\uace0 \uc124\uba85\ud588\ub2e4. \ub610\ud55c \uadf8\ub294 “\uc601\uc5c5\uc190\uc775\uc758 \uc815\uc758\uac00 \ubcc0\uacbd\ub418\uc5c8\uc73c\uba70, \ud22c\uc790 \ubc0f \uc7ac\ubb34 \ubc94\uc8fc\ub97c \uc81c\uc678\ud55c \ub098\uba38\uc9c0\uac00 \uc601\uc5c5 \ubc94\uc8fc\ub85c \uc7ac\uc815\uc758\ub41c\ub2e4”\ub77c\uace0 \ubc1d\ud614\ub2e4. \uc6b0\uc120 IFRS 18\uc740 \uc7ac\ubb34 \ubcf4\uace0\uc758 \ud22c\uba85\uc131\uacfc \ube44\uad50 \uac00\ub2a5\uc131\uc744 \ub192\uc774\uae30 \uc704\ud574 \ub3c4\uc785\ub418\uba70, 2027\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc758\ubb34\uc801\uc73c\ub85c \uc801\uc6a9\ub41c\ub2e4. \uc774\uc5b4 \ucd5c \ud30c\ud2b8\ub108\ub294 “\ud2b9\uc815 \uc218\uc775\uacfc \ube44\uc6a9\uc774 \uc601\uc5c5 \uc190\uc775\uc5d0 \ud3ec\ud568\ub418\ub294\uc9c0\uc5d0 \ub300\ud574 \ub17c\uc758\uac00 \ub9ce\uc558\uc73c\ub098, \uc774\ubc88 \uae30\uc900\uc11c \ub3c4\uc785\uc744 […]<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

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