{"id":38735,"date":"2025-08-27T14:32:32","date_gmt":"2025-08-27T05:32:32","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=38735"},"modified":"2025-08-28T17:30:56","modified_gmt":"2025-08-28T08:30:56","slug":"ifrs18-%ec%8b%9c%ed%96%89-%eb%a7%9e%ec%b6%b0-%eb%b9%84%ec%9e%ac%eb%ac%b4%ed%9a%8c%ea%b3%84%ec%88%98%ec%b9%98-%eb%8f%84%ec%9e%85-%eb%8f%99%ec%9d%b8-%ed%95%84%ec%9a%94","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=38735","title":{"rendered":"&#8220;IFRS18 \uc2dc\ud589 \ub9de\ucdb0 \ube44\uc7ac\ubb34\ud68c\uacc4\uc218\uce58 \ub3c4\uc785 \ub3d9\uc778 \ud544\uc694&#8221;"},"content":{"rendered":"<h3>|\uc720\uc601\uacbd \ub51c\ub85c\uc774\ud2b8 \uc548\uc9c4\ud68c\uacc4\ubc95\uc778 \ud68c\uacc4\uac10\uc0ac\ubd80\ubb38 \ud30c\ud2b8\ub108<\/h3>\n<p>2023\ub144 \ub3c4\uc785\ud55c IFRS17\uc5d0 \uc774\uc5b4 2027\ub144\ubd80\ud130\ub294 IFRS18\uc774 \uc2dc\ud589\ub41c\ub2e4. \uc774\uc5d0 \ub9de\ucdb0 IFRS18\uc758 \uc8fc\uc694 \uc9c0\ud45c\uc778 \ube44\uc7ac\ubb34\ud68c\uacc4\uc218\uce58(Non-GAAP Measure)\ub97c \ub3c4\uc785\ud560 \ub3d9\uc778\uc744 \uc918\uc57c \ud55c\ub2e4\ub294 \uc81c\uc5b8\uc774 \ub098\uc654\ub2e4. \uc0c8 \uc9c0\ud45c\ub97c \ub3c4\uc785\ud558\uba74 \uac80\ud1a0\uc640 \uc124\uba85\ucc45\uc784\uc5d0 \ub300\ud55c \uae30\uc5c5\uc758 \ubd80\ub2f4\uc774 \ucee4\uc9c0\ub294 \ub9cc\ud07c \ucd08\uae30\uc5d4 \uc774\ub97c \uc7a5\ub824\ud560 \uc694\uc778\uc774 \ud544\uc694\ud558\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n<p>\uc720\uc601\uacbd \ub51c\ub85c\uc774\ud2b8 \uc548\uc9c4\ud68c\uacc4\ubc95\uc778 \ud68c\uacc4\uac10\uc0ac\ubd80\ubb38 \ud30c\ud2b8\ub108(<strong>\uc0ac\uc9c4<\/strong>)\ub294 27\uc77c \uc624\uc804 \uc11c\uc6b8 \uc911\uad6c \ud50c\ub77c\uc790\ud638\ud154\uc5d0\uc11c \uc5f4\ub9b0 &#8216;\ub354\ubca8 \ubcf4\ud5d8\ud3ec\ub7fc&#8217;\uc5d0\uc11c &#8220;\uad6d\ub0b4\ub294 \uc624\ub79c \uae30\uac04 \ub2f9\uae30\uc21c\uc774\uc775(GAAP Measure)\uc744 \uc720\uc77c\ud55c \uc131\uacfc \uc9c0\ud45c\ub85c \ud65c\uc6a9\ud588\uae30\uc5d0 Non-GAAP Measure \ubb38\ud654\uac00 \ud615\uc131\ub418\uc9c0 \uc54a\uc558\ub2e4&#8221;\uba70 &#8220;\uacf5\uc2dc\ub85c\uae4c\uc9c0 \uc5f0\uacb0\ud558\uae30 \uc704\ud574\uc120 IFRS18\uc744 \uacc4\uae30\ub85c \ub3c4\uc785 \ub3d9\uc778\uc774 \ud544\uc694\ud558\ub2e4&#8221;\uace0 \ubc1d\ud614\ub2e4.<\/p>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-38736\" src=\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/08\/20250827141029268_n_w.jpg\" alt=\"\" width=\"640\" height=\"428\" srcset=\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/08\/20250827141029268_n_w.jpg 640w, https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/08\/20250827141029268_n_w-300x201.jpg 300w, https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/08\/20250827141029268_n_w-150x100.jpg 150w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/div>\n<p>IFRS17\uc744 \ub3c4\uc785\ud55c \ub4a4 \uae30\uc874 \uc6d0\uac00\ud3c9\uac00\uc640 \ud604\uae08\uc8fc\uc758\uc5d0\uc11c \uc2dc\uac00\ud3c9\uac00\uc640 \ubc1c\uc0dd\uc8fc\uc758\ub85c \uacbd\uc601\ud658\uacbd\uc774 \ubc14\ub00c\uc5c8\ub2e4. \uc2dc\uac00\ubcc0\ub3d9 \ub300\uc751\uacfc \ubc1c\uc0dd\uc8fc\uc758 \uc218\uc775\uc758 \uc131\uc7a5\uad6c\uc870 \uad6c\ud604\uc774 \ubcf4\ud5d8\uc0ac \uacbd\uc601\uad00\ub9ac\uc758 \ud575\uc2ec \uacfc\uc81c\ub85c \ubd80\uc0c1\ud588\ub2e4. \uc0c8 \ud68c\uacc4\uc81c\ub3c4\uac00 \ubcf4\ud5d8\uc0ac\ub97c \ub2e4\uc591\ud55c \ub9ac\uc2a4\ud06c\uc5d0\ub3c4 \ub178\ucd9c\uc2dc\ud0a8\ub2e4\ub294 \ud55c\uacc4\ub3c4 \ud568\uaed8 \uad00\uce21\ub410\ub2e4.<\/p>\n<p>Non-GAAP Measure\ub294 IFRS17\uc5d0\uc11c \uc8fc\ub85c \uc4f4 GAAP \uae30\ubc18 \uc131\uacfc\uc9c0\ud45c\ub97c \ubcf4\uc644\ud558\uae30 \uc704\ud574 \uacbd\uc601\uc9c4\uc774 \uc790\uc728\uc801\uc73c\ub85c \uc815\uc758\ud55c \uce21\uc815\uce58\ub2e4. \uae08\uc561, \ube44\uc728, \ud2b9\uc815 \uc911\uac04\ud569\uacc4 \ub4f1 \ub2e4\uc591\ud55c \uc9c0\ud45c\ub97c \uc4f8 \uc218 \uc788\ub2e4. \uad6d\ub0b4\uc5d0\uc120 \uc544\uc9c1 \uc774\ub97c \ud65c\uc6a9\ud55c \uc0ac\ub840\uac00 \uc5c6\uc9c0\ub9cc \ud574\uc678\uc5d0\uc120 \ub9ce\uc740 \uae30\uc5c5\uc774 \uc0ac\uc5c5 \ubcf8\uc9c8\uc744 \ubcf4\ub2e4 \ud6a8\uacfc\uc801\uc73c\ub85c \uc124\uba85\ud558\uae30 \uc704\ud55c \ub3c4\uad6c\ub85c \uc4f0\uace0 \uc788\ub2e4.<\/p>\n<p>\uc720\uc601\uacbd \ud30c\ud2b8\ub108\ub294 &#8220;\uae30\uc874 GAAP Measure\ub85c\ub294 \uc124\uba85\ud558\uae30 \uc5b4\ub824\uc6b4 \uc790\uc0b0\uacfc \ubd80\ucc44\uc758 \uacbd\uc6b0 Non-GAAP Measure\ub97c \ubcd1\ud589\ud574\uc11c \ub2e8\uae30 \uacbd\uc601\uad00\ub9ac\ub97c \ud558\ub294 \ubc29\uc548\uc744 \uace0\ubbfc\ud560 \ud544\uc694\uac00 \uc788\ub2e4&#8221;\uba70 &#8220;IFRS18\uc774 2027\ub144\ubd80\ud130 \ub3c4\uc785\ub418\ub294 \ub9cc\ud07c \ud68c\uc0ac\ub4e4\uc774 Non-GAAP Measure\ub97c \uc5f0\uacc4\ud574 \uacbd\uc601 \uad00\ub9ac\uc640 \ud3c9\uac00 \uce21\uc815\uc744 \ud558\uace0 \ub300\uc678 \ucee4\ubba4\ub2c8\ucf00\uc774\uc158\uc744 \ud558\uae30 \uc801\uc808\ud55c \ud0c0\uc774\ubc0d&#8221;\uc774\ub77c\uace0 \ub9d0\ud588\ub2e4.<\/p>\n<p>\ubbf8\uad6d \ud478\ub974\ub374\uc15c\uc0dd\uba85\uc774 Non-GAAP Measure\ub97c \ud6a8\uc728\uc801\uc73c\ub85c \ud65c\uc6a9\ud55c \ub300\ud45c \uae30\uc5c5\uc73c\ub85c \ud3c9\uac00\ub41c\ub2e4. \ud478\ub974\ub374\uc15c\uc0dd\uba85\uc740 \uc2dc\uc7a5 \ubcc0\ub3d9\uc131\uacfc \ube44\ub300\uce6d\uc801 \ud68c\uacc4\ud6a8\uacfc\ub97c \uc81c\uac70\ud55c \uc870\uc815\uc601\uc5c5\uc774\uc775\uc744 \uc911\uc2ec\uc73c\ub85c \uacbd\uc601\uc804\ub7b5\uc744 \uc2e4\ud589\ud558\uace0 \uc788\ub2e4. \uc2dc\uc7a5\uacfc GAAP\uc640 Non-GAAP \uc131\uacfc \ucc28\uc774\uc5d0 \ub300\ud574 \uc801\uadf9\uc801\uc73c\ub85c \uc18c\ud1b5\ud558\uba74\uc11c \uc548\uc815\uc801\uc778 \uc2a4\ud1a0\ub9ac\ub97c \ud615\uc131\ud558\ub294 \ub370 \uc9d1\uc911\ud588\ub2e4. \uadf8 \uacb0\uacfc \uc21c\uc190\uc2e4\uc744 \uae30\ub85d\ud588\ub358 2013\ub144\uc5d0\ub3c4 \uc2dc\uc7a5\uc758 \uc2e0\ub8b0\ub97c \ud655\ubcf4\ud574 \uc8fc\uac00\ub97c \uafb8\uc900\ud788 \ubd80\uc591\ud560 \uc218 \uc788\uc5c8\ub2e4.<\/p>\n<p>\uc720 \ud30c\ud2b8\ub108\ub294 \uad6d\ub0b4 \uc5ec\uac74\uc744 \uace0\ub824\ud574 \ud06c\uac8c \ub124 \ub2e8\uacc4\ub85c \uad6c\uc131\ub41c Non-GAAP Measure \ub3c4\uc785 \ub85c\ub4dc\ub9f5\uc744 \uc81c\uc548\ud588\ub2e4. \ud604\ud669\uc744 \uc9c4\ub2e8\ud558\ub294 \uc0ac\uc804 \ub2e8\uacc4\uc640 \u25b3\uae30\ucd08 \uc124\uacc4 \ubc0f \ud30c\uc77c\ub7ff \uc6b4\uc601 \ub2e8\uacc4 \u25b3\uc2dc\uc2a4\ud15c\ud654 \ubc0f \ub370\uc774\ud130 \uad6c\uc870 \uad6c\ucd95 \ub2e8\uacc4 \u25b3\uc804\uc0ac \uacbd\uc601 \ubc0f \uacf5\uc2dc \uccb4\uacc4 \ub0b4\uc7ac\ud654 \ub2e8\uacc4\ub85c \uad6c\uc131\ud588\ub2e4.<\/p>\n<p>\uc0ac\uc804\ub2e8\uacc4\ub294 IFRS17\uc5d0\uc11c GAAP \uc9c0\ud45c \uc911\uc2ec \uacbd\uc601\uad00\ub9ac\uc758 \uc0ac\uac01\uc9c0\ub300\ub97c \ud30c\uc545\ud558\ub824\ub294 \ubaa9\uc801\uc774\ub2e4. \uc774\ud6c4 \ub2e8\uacc4\uc5d0\uc11c\ub294 \ub370\uc774\ud130 \ud488\uc9c8\uc744 \uac80\uc99d\ud558\uace0 \uc870\uc815 \uadfc\uac70 \ud655\ubcf4, \uacb0\uc0b0\uccb4\uacc4 \uc790\ub3d9\ud654 \ub4f1 \uc804\ubc18\uc801\uc778 \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc5d0 \uc9d1\uc911\ud55c\ub2e4. \uacb0\uacfc\uc801\uc73c\ub85c \ub2e8\uae30\uc131\uacfc\uc8fc\uc758\ub97c \ubc30\uc81c\ud558\uace0 \ud22c\uc790\uc790\uc640 \uac10\ub3c5\ub2f9\uad6d \uac04 \uc2e0\ub8b0\ub3c4\ub97c \uc81c\uace0\ud560 \uc218 \uc788\ub2e4\ub294 \ud6a8\uacfc\ub97c \uae30\ub300\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc720 \ud30c\ud2b8\ub108\ub294 &#8220;\ubcf4\ud5d8\uc0ac\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \uc131\uc7a5\uc744 \uc704\ud574\uc120 \ud575\uc2ec\uc601\uc5ed\uc5d0 \ub300\ud55c \uc190\uc775\uc774 \uc131\uc7a5\ud558\ub294 \uad6c\uc870\ub97c \ub9cc\ub4e4\uc5b4\uc57c \ud55c\ub2e4&#8221;\uba70 &#8220;GAAP Measure\ub85c \uc2dd\ubcc4\ud558\uace0 \uc774\ub97c \uad00\ub9ac\ud558\uae30 \uc5b4\ub824\uc6b4 \uc810\uc744 \ubcf4\uc644\ud574 \uae30\uc5c5\uc5d0 \ub9de\ub294 Non-GAAP Measure\ub97c \uc0ac\uc6a9\ud560 \ud544\uc694\uac00 \uc788\ub2e4&#8221;\uace0 \ub9d0\ud588\ub2e4.<\/p>\n<p>\ub2e4\ub9cc Non-GAAP Measure\uc5d0 \ub300\ud55c \uc9c0\ub098\uce5c \uc0ac\uc6a9\uc740 \uc8fc\uc758\ud574\uc57c \ud55c\ub2e4. \ud574\uc678\uc5d0\uc11c \uc624\uc6a9 \uc0ac\ub840\uac00 \ud3ec\ucc29\ub418\uace0 \uc788\ub2e4. \ub300\ud45c\uc801\uc73c\ub85c \uc2e4\ub9ac\ucf58\ubc38\ub9ac\uc740\ud589\uc740 \uc790\uae30\uc790\ubcf8 \uac00\uce58\ub97c \uc81c\uc2dc\ud560 \ub54c GAAP\ubcf4\ub2e4 \ub192\uc740 Non-GAAP Measure\ub97c \ud1b5\ud574 \ud30c\uc0b0 \uc804\uae4c\uc9c0 \uad6c\uccb4\uc801\uc778 \uc704\ud5d8\uc744 \uc228\uacbc\ub2e4. \ud574\uc678\uc5d0\uc120 \uc790\ubcf8\uc2dc\uc7a5 \uc81c\ub3c4\ub85c \uc774\ub7f0 \ubd80\uc791\uc6a9\uc744 \uc5c4\uaca9\ud788 \ud1b5\uc81c\ud55c\ub2e4. \ud22c\uc790\uc790 \ud310\ub2e8\uc744 \uc65c\uace1\ud558\uace0 GAAP \uc9c0\ud45c\uc758 \uc911\uc694\ub3c4\uac00 \uc0c1\ub300\uc801\uc73c\ub85c \uc57d\ud654\ud558\ub294 \uac78 \ubc29\uc9c0\ud558\uae30 \uc704\ud574\uc11c\ub2e4.<\/p>\n<p>\/ \uc815\ud0dc\ud604 \ub354\ubca8 \uae30\uc790<\/p>\n","protected":false},"excerpt":{"rendered":"<p>|\uc720\uc601\uacbd \ub51c\ub85c\uc774\ud2b8 \uc548\uc9c4\ud68c\uacc4\ubc95\uc778 \ud68c\uacc4\uac10\uc0ac\ubd80\ubb38 \ud30c\ud2b8\ub108 2023\ub144 \ub3c4\uc785\ud55c IFRS17\uc5d0 \uc774\uc5b4 2027\ub144\ubd80\ud130\ub294 IFRS18\uc774 \uc2dc\ud589\ub41c\ub2e4. \uc774\uc5d0 \ub9de\ucdb0 IFRS18\uc758 \uc8fc\uc694 \uc9c0\ud45c\uc778 \ube44\uc7ac\ubb34\ud68c\uacc4\uc218\uce58(Non-GAAP Measure)\ub97c \ub3c4\uc785\ud560 \ub3d9\uc778\uc744 \uc918\uc57c \ud55c\ub2e4\ub294 \uc81c\uc5b8\uc774 \ub098\uc654\ub2e4. \uc0c8 \uc9c0\ud45c\ub97c \ub3c4\uc785\ud558\uba74 \uac80\ud1a0\uc640 \uc124\uba85\ucc45\uc784\uc5d0 \ub300\ud55c \uae30\uc5c5\uc758 \ubd80\ub2f4\uc774 \ucee4\uc9c0\ub294 \ub9cc\ud07c \ucd08\uae30\uc5d4 \uc774\ub97c \uc7a5\ub824\ud560 \uc694\uc778\uc774 \ud544\uc694\ud558\ub2e4\ub294 \uac83\uc774\ub2e4. \uc720\uc601\uacbd \ub51c\ub85c\uc774\ud2b8 \uc548\uc9c4\ud68c\uacc4\ubc95\uc778 \ud68c\uacc4\uac10\uc0ac\ubd80\ubb38 \ud30c\ud2b8\ub108(\uc0ac\uc9c4)\ub294 27\uc77c \uc624\uc804 \uc11c\uc6b8 \uc911\uad6c \ud50c\ub77c\uc790\ud638\ud154\uc5d0\uc11c \uc5f4\ub9b0 &#8216;\ub354\ubca8 \ubcf4\ud5d8\ud3ec\ub7fc&#8217;\uc5d0\uc11c &#8220;\uad6d\ub0b4\ub294 [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":38736,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[922,8,611],"tags":[988,7001,7003,1453,7002],"class_list":{"0":"post-38735","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-thebell","8":"category-compliance","9":"category-korea","10":"tag-ifrs17","11":"tag-ifrs18","12":"tag-non-gaap-measure","13":"tag-1453","14":"tag-7002"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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