Deloitte Anjin LLC. Deloitte Consulting Korea   Deloitte Anjin LLC. Deloitte Consulting Korea
 
 
 
IFRS Services Group
International Financial Reporting Standards (±¹Á¦È¸°è±âÁØ)

¼¼°è´Â °æÁ¦, ¹®È­, »çȸÀûÀÎ ¸é¿¡¼­ GlobalÈ­°¡ °¡¼ÓµÇ°í ÀÖ½À´Ï´Ù. IFRS´Â EC(European Community) ±¹°¡°£ °æÁ¦Àû ÅëÇÕÀÇ ÀÏ¿øÀ¸·Î ÃßÁøµÇ¾úÀ¸³ª, ÇöÀç´Â À¯·´Áö¿ª»Ó¸¸ ¾Æ´Ï¶ó Àü ¼¼°èÀûÀΠȸ°è±âÁØÀ¸·Î ÀÚ¸®¸Å±èÇϰí ÀÖÀ¸¸ç, ¼¼°è °¢±¹ÀÇ ±â¾÷°£ À繫Á¤º¸ÀÇ ºñ±³°¡´É¼º, ½Å·Ú¼ºÁõ´ë¸¦ À§ÇÏ¿© ÇöÀç 110¿©°³ ±¹°¡¿¡¼­ ÀÚ±¹ÀÇ È¸°è±âÁØÀ¸·Î »ç¿ëÇϰí ÀÖ½À´Ï´Ù.

IFRSÀÇ µµÀÔÀº ½Ã´ëÀû È帧ÀÔ´Ï´Ù. ƯÈ÷, ÇØ¿Ü °æÁ¦ ÀÇÁ¸µµ°¡ ³ôÀº ¿ì¸®³ª¶óÀÇ °æ¿ì IFRSÀÇ µµÀÔÀ» ÅëÇÑ ±¹³»±â¾÷ÀÇ ÇØ¿Ü °æÀï·Â °­È­°¡ Àý½ÇÇÑ »óȲÀÔ´Ï´Ù. ¿ì¸® Á¤ºÎ´Â ÀÌ·¯ÇÑ ½Ã´ëÀû ¿ä±¸¿¡ µû¶ó 2007³â 3¿ù¿¡ IFRS µµÀÔ¿¡ ´ëÇÑ Road MapÀ» ¹ßÇ¥ÇÏ¿´À¸¸ç, ±â¾÷ ¹× Á¤ºÎ°¡ IFRS µµÀÔ¿¡ µû¸¥ ±Þ¹ÚÇÑ º¯È­¿¡ ´ëºñÇÒ ¼ö ÀÖµµ·Ï ½Ã°£Àû ¿©À¯¸¦ °í·ÁÇÑ ´Ü°èÀû µµÀÔÀ» °èȹÇϰí ÀÖ½À´Ï´Ù. Road Map¿¡ ÀÇÇÒ °æ¿ì ¸ðµç »óÀåȸ»ç´Â 2011³â±îÁö IFRS¸¦ µµÀÔÇÏ¿©¾ß Çϸç, ±â¾÷ÀÇ ¼±Åÿ¡ µû¶ó 2009³âºÎÅÍ Á¶±â µµÀÔÀ» Çã¿ëÇϰí ÀÖ½À´Ï´Ù. ÀÌ¿¡ µû¶ó ±â¾÷µéÀº IFRS µµÀÔÀ» À§ÇÑ Ã¼°èÀûÀÎ Áغñ°¡ ÇÊ¿äÇÕ´Ï´Ù.

µô·ÎÀÌÆ® ¾ÈÁøÈ¸°è¹ýÀÎÀº °í°´ ¸¸Á· ±× ÀÌ»óÀÇ IFRS ¼­ºñ½º¸¦ Á¦°øÇϱâ À§ÇÏ¿© ¹ýÀÎÂ÷¿ø¿¡¼­ "IFRS Services Group"À» ±¸¼ºÇÏ¿© ¿î¿µÇϰí ÀÖ½À´Ï´Ù. ÃÖ°í ǰÁúÀÇ ¼­ºñ½º¸¦ Á¦°øÇϱâ À§ÇÏ¿© ´ç ¹ýÀÎÀº "IFRS Services Group"¿¡ ´ëÇÑ ÀÎÀû, ¹°Àû Áö¿øÀ» ¾Æ³¦¾øÀÌ Á¦°øÇÏ¿© ÆÀ ±¸¼º¿øÀÌ ¿¬±¸È°µ¿¿¡ Àü³äÇϵµ·Ï Çϰí ÀÖÀ¸¸ç, ÀÌ·¯ÇÑ "IFRS Services Group"ÀÇ ¿¬±¸ °á°ú¹°Àº IFRS ¼­ºñ½º Á¦°ø½Ã ¸¹Àº µµ¿òÀ» Á¦°øÇÒ °ÍÀ¸·Î ¹Ï½À´Ï´Ù.

¾ÈÁøÈ¸°è¹ýÀÎ "IFRS Services Group"ÀÇ È¨ÆäÀÌÁö´Â IFRS¿¡ °üÇÑ °¢Á¾ ¿¬±¸¼­Àû ¿Ü¿¡ ÃÖ±Ù IFRS °³Á¤³»¿ëÀ» Æ÷ÇÔÇÑ µô·ÎÀÌÆ®ÀÇ ¹æ´ëÇÑ ÀڷḦ ¹«·á·Î Á¦°øÇϰí ÀÖ½À´Ï´Ù. ÀÌ¿ëÀÚµéÀº ¾ÈÁøÈ¸°è¹ýÀÎÀÇ "IFRS Services Group" ȨÆäÀÌÁö¸¦ ÅëÇÏ¿© IFRSÀÇ µµÀÔ ¹× °ü·Ã À̽´¿¡ ´ëÇÑ µô·ÎÀÌÆ® ¾ÈÁøÀÇ ÃÖ°íÀÇ Áö½Ä°ú °æÇèÀ» °øÀ¯ÇÏ½Ç ¼ö ÀÖ½À´Ï´Ù.


IAS Plus News Letter (Çѱ¹¾îÆÇ)

ºÐ±âº°·Î IFRS Á¦¡¤°³Á¤ ³»¿ë, IASB Ȱµ¿ ³»¿ë µîÀÇ ÃÖ½ÅÁ¤º¸¸¦ Á¦°øÇϰí ÀÖÀ¸¸ç ±ÝÀ¶ºñ¿ëÀÇ ÀÚº»È­ °­Á¦ µî°ú °°Àº IFRS °ü·ÃÇÏ¿© Áß¿äÇÑ À̽´°¡ ÀÖ´Â °æ¿ì Ưº°ÆÇÀ» ÅëÇØ Àû½Ã¿¡ Á¤º¸¸¦ Á¦°øÇϰí ÀÖ½À´Ï´Ù

´õ ¸¹Àº News Letter¿¡ ´ëÇÑ Á¤º¸´Â ¾Æ·¡¸¦ Ŭ¸¯ÇϽñ⠹ٶø´Ï´Ù.

* µô·ÎÀÌÆ® News letter

Áö³­ ´º½º¸ðÀ½

Date Headline Source
2008³â 10¿ù IASB IAS39 ¹× IFRS7 °³Á¤¾È "±ÝÀ¶ÀÚ»êÀÇ ºÐ·ùº¯°æ" °øÇ¥ IAS Plus
2008³â 10¿ù IASB ±ÝÀ¶»óǰ °ø½Ã °³Á¤¾È °øÇ¥ IAS Plus
2008³â 10¿ù IASB IFRS1 °³Á¤¾È °ø°³ÃÊ¾È °øÇ¥ IAS Plus
2008³â 8¿ù IASB 2008 ¿¬·Ê°³¼±»çÇ× °ø°³ÃÊ¾È °øÇ¥ IAS Plus
2008³â 7¿ù ±¹Á¦ À繫º¸°í ´º½º (International Financial Reporting News) IAS Plus
2008³â 7¿ù º¸°í½Çü °ü·Ã Åä·Ð¼­, °³³äü°è °ø°³ÃÊ¾È µî °ü·Ã ´º½º¸ðÀ½ IAS Plus
2008³â 7¿ù IFRIC ÇØ¿Ü»ç¾÷Àå¼øÅõÀÚ À§ÇèȸÇÇ¿¡ ´ëÇÑ ÇØ¼® (IFRIC 16) °øÇ¥ IAS Plus
2008³â 7¿ù IFRIC ºÎµ¿»ê°Ç¼³°è¾à¿¡ ´ëÇÑ È¸°èó¸® (IFRIC 15) °øÇ¥ IAS Plus
2008³â 5¿ù ÃÖÃÊ Ã¤Åýà Á¾¼Ó±â¾÷, °øµ¿Áö¹è±â¾÷ ¹× °ü°è±â¾÷ ÅõÀÚÀÚ»êÀÇ ÃøÁ¤ IAS Plus
2008³â 5¿ù 2008 ±¹Á¦À繫º¸°í±âÁØ °³¼±»çÇ× IAS Plus
2008³â 4¿ù ±¹Á¦ À繫º¸°í ´º½º (International financial reporting news) IAS Plus
2008³â 2¿ù IFRIC, ºñÇö±Ý ¹è´ç°ú °í°´±âºÎ¿¡ ´ëÇÑ È¸°èó¸® ÇØ¼®¼­ ÃÊ¾È °øÇ¥ IAS Plus
2008³â 1¿ù IASB IFRS3 ¹× IAS27 °³Á¤ IAS Plus
2007³â 12¿ù 2007³âÀ» ¸¶°¨Çϸç IAS Plus
2007³â 10¿ù IASB ±âÁؼ­ ¿¬·Ê°³¼±»çÇ× (Annual improvements) °øÇ¥ IAS Plus
2007³â 10¿ù IASB Á¶°ÇÀ» ÃæÁ·ÇÏ´Â À§ÇèȸÇÇȸ°è °ü·Ã °ø°³ÃÊ¾È ¹ßÇ¥ IAS Plus
2007³â 10¿ù ±¹Á¦ À繫º¸°í ´º½º (International financial reporting news) IAS Plus
2007³â 10¿ù IASB Á¶ÀÎÆ®º¥Ã³ÅõÀÚ¿¡ ´ëÇÑ È¸°èó¸® °ü·Ã °ø°³ÃÊ¾È ¹ßÇ¥ IAS Plus
2007³â 9¿ù IASB °³Á¤ IAS 1 ¹ßÇ¥ IAS Plus
2007³â 7¿ù ±¹Á¦ À繫º¸°í ´º½º (International financial reporting news) IAS Plus
2007³â 7¿ù IFRIC IAS19¿¡ ´ëÇÑ ÇØ¼® (IFRIC 14) ¹ßÇ¥ IAS Plus
2007³â 6¿ù IFRIC °í°´Ã漺µµÀ¯ÁöÇÁ·Î±×·¥ (IFRIC 13) ¹ßÇ¥ IAS Plus
2007³â 6¿ù IASB º¸Çè°è¾à ±âÁؼ­ phase II Åä·Ð¼­ ¹ßÇ¥ IAS Plus
2007³â 4¿ù ±¹Á¦ À繫º¸°í ´º½º (International financial reporting news) IAS Plus
2007³â 4¿ù IASBÀÇ ±ÝÀ¶ºñ¿ë ȸ°è󸮿¡ ´ëÇÑ °³Á¤ ±âÁØ ¹ßÇà IAS Plus
2007³â 3¿ù IASB Áß¼Ò±â¾÷À» À§ÇÑ ±¹Á¦È¸°è±âÁØ Æ¯·Ê±ÔÁ¤À» Á¦½Ã IAS Plus
2007³â 3¿ù IFRSs ÃÖÃÊ µµÀԽà Á¾¼Óȸ»ç¿¡ ´ëÇÑ ÅõÀÚÀ¯°¡Áõ±Ç ÃøÁ¤°ú °ü·ÃÇÑ ´ë¾È Á¦½Ã IAS Plus
2007³â 3¿ù IASBÀÇ °³Á¤¾È Á¦¾È - Ư¼ö°ü°èÀÚ °ø½Ã IAS Plus
2007³â 2¿ù ±¹Á¦ À繫º¸°í ´º½º (International financial reporting news) IAS Plus


µô·ÎÀÌÆ® ¾ÈÁøÈ¸°è¹ýÀÎ IFRS Services GroupÀÇ Website Ȱ¿ë¿¡ °üÇÑ ¾È³»

µô·ÎÀÌÆ® ¾ÈÁøÈ¸°è¹ýÀÎ IFRS Services GroupÀÇ website ÀÎ http://www.iasplus.co.kr¿¡ Æ÷ÇÔµÈ ¸ðµç ÀÚ·á´Â ±ÍÇÏÀÇ ÀÌÇØ ÁõÁø ¹× ÂüÁ¶¸¦ À§ÇØ ÀÛ¼ºµÈ °ÍÀ¸·Î¼­, ±ÍÇÏ ÀÌ¿ÜÀÇ ´Ù¸¥ »ç¶÷ ȤÀº ±â°ü¿¡ Á¦°øÇؼ­´Â ¾ÈµË´Ï´Ù.

µô·ÎÀÌÆ® ¾ÈÁøÈ¸°è¹ýÀÎÀ» Æ÷ÇÔÇÑ Deloitte Touche Tohmatsu¿Í ±× ȸ¿ø»ç/°ü°èȸ»ç´Â ȸ°è ¶Ç´Â ±âŸ Àü¹®°¡ ÀÚ¹® µîÀÇ ¼­ºñ½º¸¦ Á¦°øÇÏ´Â ¼ö´ÜÀ¸·Î¼­ ÀÌ websiteÀÇ ÀڷḦ ¹èÆ÷ÇÏ´Â °ÍÀÌ ¾Æ´Õ´Ï´Ù. ÀÌ ÀÚ·á´Â Àü¹®°¡ ÀÚ¹® µîÀÇ ¼­ºñ½º¸¦ ´ëüÇÏ´Â °ÍÀÌ ¾Æ´Ï¸ç ¶ÇÇÑ ±ÍÇÏÀÇ ±â¾÷Ȱµ¿¿¡ ¿µÇâÀ» ¹ÌÄ¥ ¾î¶² ÀÇ»ç°áÁ¤ÀÇ ±âÃÊ·Î »ç¿ëµÇ¾î¼­µµ ¾ÈµË´Ï´Ù.

µô·ÎÀÌÆ® ¾ÈÁøÈ¸°è¹ýÀÎÀ» Æ÷ÇÔÇÑ Deloitte Touche Tohmatsu¿Í ±× ȸ¿ø»ç/°ü°èȸ»ç´Â ÀÌ website¿¡ ÀÇÁ¸ÇÔÀ¸·Î½á ÃÊ·¡µÉ ¾î¶² ¼Õ½Ç¿¡µµ Ã¥ÀÓÀÌ ¾øÀ½À» õ¸íÇÕ´Ï´Ù.

ÀÌ websiteÀÇ ÀÚ·á¿¡ IFRSÀÇ °ü·Ã ±ÔÁ¤À» Ãæ½ÇÈ÷ Æ÷ÇÔÇϰíÀÚ ÃæºÐÇÑ ³ë·ÂÀ» ±â¿ï¿´Áö¸¸, ƯÁ¤ »óȲ¿¡ ±âÃÊÇÑ Àü¹®°¡Àû ÆÇ´ÜÀÌ ºÒ°¡ÇÇÇÏ°Ô ÇÊ¿äÇÑ ºÎºÐÀÌ ÀÖÀ» ¼ö ÀÖ´Ù´Â Á¡À» ¾çÁöÇϽñ⠹ٶø´Ï´Ù. µ¿ website´Â ±×·¯ÇÑ ÆÇ´ÜÀÇ ¹®Á¦¿¡ ´ëÇØ ¼Ò»óÈ÷ ´Ù·ç°í ÀÖÁö ¾Æ´ÏÇÕ´Ï´Ù.

ÀÌ website´Â µô·ÎÀÌÆ® ¾ÈÁøÈ¸°è¹ýÀÎÀÇ È¸¿ø»çÀÎ Deloitte Touche TohmatsuÀÇ ¹ßÇ๰ ¹× IFRSÀÇ Áö½Ä°ú °æÇè, IFRS¼­ºñ½º³»¿ëÀ» Æ÷ÇÔÇϰí ÀÖ½À´Ï´Ù. ÀÌ website ÀÇ ÀϺΠÀÚ·á´Â ÃÖ±Ù ±îÁöÀÇ °³Á¤ ³»¿ëÀ» ÃÖ´ëÇÑ ¹Ý¿µÇϰí ÀÖÀ¸³ª Àüü °³Á¤ ³»¿ëÀ» ¸ðµÎ ¼ö·ÏÇϰí ÀÖ´Â °ÍÀº ¾Æ´Ï¹Ç·Î ÃÖ±ÙÀÇIFRSÇöȲ ¹× Á¦/°³Á¤ ³»¿ë¿¡ ´ëÇØ¼­´Â Àü¹®°¡ÀÇ ÀÚ¹®À» ±¸ÇϽô °ÍÀ» ±ÇÀåÇÕ´Ï´Ù.


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¨Ï 2008 Deloitte Anjin LLC, Deloitte Consulting Korea and Deloitte Korea.

Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/kr/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu and its Member Firms.

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