{"id":47015,"date":"2025-12-01T19:20:55","date_gmt":"2025-12-01T10:20:55","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=47015"},"modified":"2025-12-02T10:37:07","modified_gmt":"2025-12-02T01:37:07","slug":"%ec%82%bc%ec%84%b1%ec%83%9d%eb%aa%85-%ec%9d%bc%ed%83%88%ed%9a%8c%ea%b3%84-%eb%85%bc%eb%9e%80-%eb%a7%a4%eb%93%ad%ec%98%a4%eb%a5%98-%ec%95%84%eb%8b%8c-%ed%9a%8c%ea%b3%84%ec%a0%95%ec%b1%85","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=47015","title":{"rendered":"\uc0bc\uc131\uc0dd\uba85 \uc77c\ud0c8\ud68c\uacc4 \ub17c\ub780 \ub9e4\ub4ed\u2026”\uc624\ub958 \uc544\ub2cc \ud68c\uacc4\uc815\ucc45 \ubcc0\uacbd”"},"content":{"rendered":"

|K-IFRS \uc9c8\uc758\ud68c\uc2e0 \ud1b5\ud574 \uc77c\ud0c8 \uc911\ub2e8\ud0a4\ub85c\u2026\uc7ac\ubb34\uc81c\ud45c \uc7ac\uc791\uc131, \uac10\ub9ac \uac00\ub2a5\uc131\ub3c4 \uc77c\ucd95<\/h3>\n

\uae08\uc735\uac10\ub3c5\uc6d0\uc774 \uc0dd\uba85\ubcf4\ud5d8\uc0ac\uc758 \uc77c\ud0c8\ud68c\uacc4 \ub17c\ub780\uc5d0 \uc0ac\uc2e4\uc0c1 \ub9c8\uce68\ud45c\ub97c \ucc0d\uc5c8\ub2e4. \uad6d\uc81c\ud68c\uacc4\uae30\uc900(K-IFRS) \uc6d0\uce59\ub300\ub85c \ud68c\uacc4\ucc98\ub9ac\ub97c \uc815\uc0c1\ud654\ud558\ub418 \uacfc\uac70 \uc7ac\ubb34\uc81c\ud45c\ub97c \ud68c\uacc4\uc624\ub958\ub85c \ubcf4\uac70\ub098 \uc804\uba74 \uc7ac\uc791\uc131 \ub300\uc0c1\uc73c\ub85c \uc0bc\uc9c0\ub294 \uc54a\uaca0\ub2e4\ub294 \uc785\uc7a5\uc744 \uacf5\uc2dd\ud654\ud588\ub2e4.<\/p>\n

\uc0bc\uc131\uc0dd\uba85\uc744 \ube44\ub86f\ud55c \uc720\ubc30\ub2f9\ubcf4\ud5d8 \uacc4\uc57d\uc790\uc9c0\ubd84\uc870\uc815 \ud68c\uacc4\ucc98\ub9ac\uc5d0 \ub300\ud574 ‘\ud68c\uacc4\uc815\ucc45 \ubcc0\uacbd’\uc73c\ub85c \uc815\ub9ac\ud588\ub2e4. \uadf8\uac04 \uc2dc\ubbfc\ub2e8\uccb4 \uce21\uc5d0\uc11c \uc8fc\uc7a5\ud55c \uacfc\uac70 \uc7ac\ubb34\uc81c\ud45c \uc7ac\uc791\uc131\uacfc \uac10\ub9ac \ucc29\uc218 \uc694\uad6c\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc120\uc744 \uadf8\uc5c8\ub2e4. \uc55e\uc73c\ub85c\ub294 \uac10\ub3c5\uacfc \uac74\uc804\uc131 \uccb4\uacc4\ub97c \ubcf4\uc644\ud558\ub294 \ub370 \uc9d1\uc911\ud560 \uac83\uc73c\ub85c \uc810\uccd0\uc9c4\ub2e4.<\/p>\n

\u25c7\uc5f0\uc11d\ud68c\uc758\uc11c \uc77c\ud0c8\ud68c\uacc4 \uc6d0\uce59 \ubcf5\uadc0 \uacb0\ub860<\/strong><\/p>\n

\uae08\uac10\uc6d0\uacfc \ud55c\uad6d\ud68c\uacc4\uae30\uc900\uc6d0\uc740 1\uc77c \uc624\ud6c4 \uc9c8\uc758\ud68c\uc2e0 \uc5f0\uc11d\ud68c\uc758\ub97c \uc5f4\uace0 \uc0dd\uba85\ubcf4\ud5d8\uc0ac\uc758 \uc720\ubc30\ub2f9\ubcf4\ud5d8 \uacc4\uc57d\uc790\uc9c0\ubd84\uc870\uc815 \ud68c\uacc4\ucc98\ub9ac(\uc77c\ud0c8\ud68c\uacc4)\uc640 \uad00\ub828\ud55c K-IFRS \uc9c8\uc758\uc5d0 \ub300\ud55c \ud68c\uc2e0 \uacb0\uacfc\ub97c \ud655\uc815\ud588\ub2e4. \uc720\ubc30\ub2f9 \uacc4\uc57d\uc790\uc9c0\ubd84\uc870\uc815\uc744 \uc77c\ud0c8\ud68c\uacc4\ub85c \uc778\uc815\ud574 \uc624\ub358 \ud604\uc7ac \ubc29\uc2dd\uc744 2025\ub144 \uacb0\uc0b0\ubd80\ud130 \uc804\uc9c4\uc801\uc73c\ub85c \uc911\ub2e8\ud55c\ub2e4\ub294 \uac8c \uace8\uc790\ub2e4.<\/p>\n

\"\"<\/div>\n

\uc774\ubc88 \uc870\uce58\ub294 \uae08\uac10\uc6d0\uc774 3\ub144 \uc804 \ud5c8\uc6a9\ub41c \uc608\uc678\ub97c \uac70\ub46c\ub4e4\uc774\ub294 \uacb0\uc815\uc774\ub2e4. \ud558\uc9c0\ub9cc \uae08\uac10\uc6d0\uc740 \ub2f9\uc2dc \uc77c\ud0c8\ud68c\uacc4\ub97c \uc801\uc6a9\ud55c \ud310\ub2e8\uc744 \ubd80\uc815\ud558\ub294 \uac74 \uc544\ub2c8\ub77c\uace0 \uc120\uc744 \uadf8\uc5c8\ub2e4. IFRS17 \uc801\uc6a9\uc5d0 \ub300\ud55c \uc0c1\ud669, \uc5ec\uac74\uc774 \uacfc\uac70\uc640 \ub2e4\ub974\uae30\uc5d0 \uadf8\uc5d0 \ub9de\ub294 \ud68c\uacc4\ucc98\ub9ac\ub97c \uc801\uc6a9\ud558\ub294 \ucc28\uc6d0\uc774\ub77c\uace0 \uc124\uba85\ud588\ub2e4.<\/p>\n

\uae08\uac10\uc6d0\uc740 “\uc77c\ud0c8\ud68c\uacc4\ub294 \uacbd\uc601\uc9c4\uc774 \uc7ac\ubb34\uc81c\ud45c \uc774\uc6a9\uc790\uc758 \uc624\ud574\ub97c \uc720\ubc1c\ud560 \uac00\ub2a5\uc131\uc774 \uc788\ub2e4\uace0 \ud310\ub2e8\ud568\uc5d0 \ub530\ub77c \uc774\ub904\uc9c4 \uac83”\uc774\ub77c\uba70 “\uc77c\ud0c8\ud68c\uacc4 \uc801\uc6a9\uc5d0 \ud544\uc694\ud55c \uc804\uc81c\uc870\uac74*\uc744 \ucda9\uc871\ud558\uace0 \uc7ac\ubb34\uc81c\ud45c \ubaa9\uc801\uc5d0 \ub9de\uac8c \ucc98\ub9ac\ub418\uc5c8\ub2e4\uba74 \ud0c0\ub2f9\ud55c \ud68c\uacc4\ucc98\ub9ac”\uace0 \ubc1d\ud614\ub2e4.<\/p>\n

\uae08\uac10\uc6d0\uc740 \uac10\ub9ac \uac00\ub2a5\uc131\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc77c\ucd95\ud588\ub2e4. \uae08\uac10\uc6d0\uc740 \uc774\ubc88 \uc77c\ud0c8\ud68c\uacc4\ub97c \uc911\ub2e8\ud558\ub294 \uac74 \uacfc\uac70 \uc798\ubabb \uc791\uc131\ud55c \uc7ac\ubb34\uc81c\ud45c\uc5d0 \ub300\ud55c \uc624\ub958 \uc218\uc815\uc774 \uc544\ub2c8\ub77c \ud68c\uacc4\uc815\ucc45\uc758 \ubcc0\uacbd\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uace0 \ud310\ub2e8\ud588\ub2e4. \ud68c\uacc4\uae30\uc900\uc744 \uc704\ubc18\ud55c \uac8c \uc544\ub2c8\uae30\uc5d0 \uc2ec\uc0ac\u00b7\uac10\ub9ac\ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n

\uc5f0\uc11d\ud68c\uc758\uc5d0\uc11c \ub0b4\ub9b0 \uacb0\ub860\uc740 \uae08\uc735\uc704\uc6d0\ud68c\uc640\ub3c4 \uc804\ubc18\uc801\uc73c\ub85c \ud611\uc758\uac00 \uc774\ub904\uc84c\ub2e4. \uc774\ucc2c\uc9c4 \uae08\uac10\uc6d0\uc7a5\uc740 \uc774\ub0a0 \uc624\uc804 \uae30\uc790\uac04\ub2f4\ud68c\ub97c \uc5f4\uace0 “\uae08\uc735\uc704\uc640\uc758 \uc774\uacac\uc740 \uc5c6\ub2e4”\uba70 “\ud2b9\uc774\ud55c \uc0c1\ud669\uc774\ub098 \uae09\ubcc0\ud558\ub294 \uc0c1\ud669\uc740 \uc5c6\ub294 \uac70\ub85c \uc548\ub2e4”\uace0 \ub9d0\ud588\ub2e4.<\/p>\n

\u25c7”\ud68c\uacc4 \uc7ac\uc791\uc131 \ud544\uc694\uc5c6\ub2e4”\u2026\uc0bc\uc131\uc0dd\uba85 ‘\ud68c\uacc4 \uc704\ubc18’ \ub099\uc778\ub3c4 \uba74\ud53c<\/strong><\/p>\n

\uc774\ubc88 \uc9c8\uc758\ud68c\uc2e0\uc73c\ub85c \uc0bc\uc131\uc0dd\uba85\uc744 \ub458\ub7ec\uc2fc \uc77c\ud0c8 \ud68c\uacc4 \ub17c\uc7c1\uc774 \uc77c\ub2e8\ub77d\ub418\ub294 \ubaa8\uc591\uc0c8\ub2e4. \ud2b9\ud788 \uc2dc\ubbfc\ub2e8\uccb4 \uc911\uc2ec\uc73c\ub85c \uc81c\uae30\ub3fc \uc628 ‘\uacfc\uac70 \uc7ac\ubb34\uc81c\ud45c \uc7ac\uc791\uc131’ \uc694\uad6c\ub294 \uc218\uc6a9\ud558\uc9c0 \uc54a\ub294 \ucabd\uc73c\ub85c \uac00\ub2e5\uc774 \uc7a1\ud614\ub2e4. \uae08\uc735\ub2f9\uad6d\uc774 \uacfc\uac70 \ud68c\uacc4\ucc98\ub9ac\ub97c \ud68c\uacc4\uae30\uc900 \uc704\ubc18\uc774\ub098 \uc624\ub958\ub85c \ubcf4\uc9c0 \uc54a\uace0 \ubcc4\ub3c4 \uac10\ub9ac\u00b7\uc81c\uc7ac \uacc4\ud68d\ub3c4 \uc5c6\ub2e4\uace0 \uac15\uc870\ud558\uba74\uc11c \ub17c\ub780\uc758 \uc218\uc704\uac00 \ub300\ud3ed \ub0ae\uc544\uc84c\ub2e4.<\/p>\n

\uc0bc\uc131\uc0dd\uba85\uc73c\ub85c\uc120 \ud68c\uacc4\uae30\uc900\uc744 \uc704\ubc18\ud588\ub2e4\ub294 \ub099\uc778\uc744 \ud53c\ud558\uac8c \ub410\ub2e4. \ubcf4\ud5d8\ubd80\ucc44\u00b7\uc790\ubcf8 \uad6c\uc870, \uc720\ubc30\ub2f9 \uacc4\uc57d\uc790 \ubaab \uc778\uc2dd \ubc29\uc2dd \ubcc0\ud654\uc5d0 \ub300\uc751\ud558\ub294 \uc7ac\ubb34\uc640 \uc790\uc0b0\u00b7\ubd80\ucc44\uad00\ub9ac(ALM) \uc804\ub7b5\uc744 \uc218\ub9bd\ud574\uc57c \ud558\ub294 \uac74 \uc0c8\ub85c\uc6b4 \uacfc\uc81c\ub2e4. \uc720\ubc30\ub2f9 \uacc4\uc57d\uc790 \ubaab\uc774 \ubcf4\ud5d8\uacc4\uc57d\ubd80\ucc44 \uc548\uc5d0\uc11c \uc5b4\ub5bb\uac8c \ud45c\uc2dc\ub418\ub290\ub0d0\uc5d0 \ub530\ub77c \uc790\ubcf8\uc644\ucda9\ub825, \ubc30\ub2f9 \uc815\ucc45, \uc911\uc7a5\uae30 \uc790\uc0b0\uc6b4\uc6a9 \uc804\ub7b5\uc5d0\ub3c4 \uc801\uc9c0 \uc54a\uc740 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc5b4\uc11c\ub2e4.<\/p>\n

\uc55e\uc73c\ub85c \uc0bc\uc131\uc0dd\uba85\uc774 \ubcf4\uc720\ud55c \uc0bc\uc131\uc804\uc790 \uc9c0\ubd84\uc758 \ub9e4\uac01\ucc28\uc775\uc5d0 \ub530\ub978 \ubc30\ub2f9 \uc7ac\uc6d0\uc740 \ub354 \uc774\uc0c1 \ubd80\ucc44\ud56d\ubaa9\uc758 \uacc4\uc57d\uc790\uc9c0\ubd84\uc870\uc815\uc5d0 \ud45c\uae30\ud560 \uc218 \uc5c6\uac8c \ub410\ub2e4. \uc6d0\uce59\uc801\uc73c\ub85c \ubcf4\ud5d8\uacc4\uc57d\ubd80\ucc44\ub85c \ud45c\uae30\ud574\uc57c \ud558\uace0 \ub9e4\uac01 \uacc4\ud68d\uc774 \uc5c6\ub2e4\uba74 \ubcf4\uc720 \uc9c0\ubd84\uc758 \ubbf8\uc2e4\ud604 \uc774\uc775\uc740 \ud68c\uacc4 \uc6d0\uce59\uc0c1 \uc790\ubcf8 \ud56d\ubaa9\uc73c\ub85c \uae30\uc7ac\ub3fc\uc57c \ud55c\ub2e4\ub294 \uc758\ubbf8\ub2e4.<\/p>\n

\uae08\uc735\ub2f9\uad6d\uc774 \uc77c\ud0c8\ud68c\uacc4\ub97c \uc815\uc0c1\ud654\ud558\ub294 \ubc29\ud5a5\uc73c\ub85c \uac00\ub2e5\uc744 \uc7a1\uc740 \ub9cc\ud07c \uc55e\uc73c\ub860 \uae30\ubcf8\uc790\ubcf8\ube44\uc728\uacfc \uac19\uc740 \uac74\uc804\uc131 \uc9c0\ud45c\uc640 \uad00\ub828 \uac10\ub3c5 \uaddc\uc815\uc744 \uc810\uac80\ud558\uace0 \ubcf4\uc644\ud558\ub294 \uc808\ucc28\uac00 \ub530\ub97c \uc804\ub9dd\uc774\ub2e4.<\/p>\n

\uae08\uac10\uc6d0 \uad00\uacc4\uc790\ub294 “\uacc4\uc57d\uc790 \ubc30\ub2f9\uc740 \uae30\ucd08\uc11c\ub958, \uad00\ub828 \ubc95\uaddc \ub4f1\uc5d0 \uadfc\uac70\ud574 \uc2e4\ud604\uc774\uc775 \ubc1c\uc0dd \uc2dc \uc9c0\uae09\ud558\ub294 \uac83”\uc774\ub77c\uba70 “\uc77c\ud0c8\ud68c\uacc4 \uc911\ub2e8 \uc2dc \ud68c\uacc4\uc0c1 \ud45c\uc2dc\uac00 \ubcc0\uacbd\ub418\ub354\ub77c\ub3c4 \uacc4\uc57d\uc790\ubcf4\ud638\uc5d0 \uc9c1\uc811\uc801\uc73c\ub85c \ubbf8\uce58\ub294 \uc601\ud5a5 \uc5c6\ub2e4”\uace0 \ub9d0\ud588\ub2e4.<\/p>\n

\/ \uc815\ud0dc\ud604 \ub354\ubca8 \uae30\uc790<\/p>\n","protected":false},"excerpt":{"rendered":"

|K-IFRS \uc9c8\uc758\ud68c\uc2e0 \ud1b5\ud574 \uc77c\ud0c8 \uc911\ub2e8\ud0a4\ub85c\u2026\uc7ac\ubb34\uc81c\ud45c \uc7ac\uc791\uc131, \uac10\ub9ac \uac00\ub2a5\uc131\ub3c4 \uc77c\ucd95 \uae08\uc735\uac10\ub3c5\uc6d0\uc774 \uc0dd\uba85\ubcf4\ud5d8\uc0ac\uc758 \uc77c\ud0c8\ud68c\uacc4 \ub17c\ub780\uc5d0 \uc0ac\uc2e4\uc0c1 \ub9c8\uce68\ud45c\ub97c \ucc0d\uc5c8\ub2e4. \uad6d\uc81c\ud68c\uacc4\uae30\uc900(K-IFRS) \uc6d0\uce59\ub300\ub85c \ud68c\uacc4\ucc98\ub9ac\ub97c \uc815\uc0c1\ud654\ud558\ub418 \uacfc\uac70 \uc7ac\ubb34\uc81c\ud45c\ub97c \ud68c\uacc4\uc624\ub958\ub85c \ubcf4\uac70\ub098 \uc804\uba74 \uc7ac\uc791\uc131 \ub300\uc0c1\uc73c\ub85c \uc0bc\uc9c0\ub294 \uc54a\uaca0\ub2e4\ub294 \uc785\uc7a5\uc744 \uacf5\uc2dd\ud654\ud588\ub2e4. \uc0bc\uc131\uc0dd\uba85\uc744 \ube44\ub86f\ud55c \uc720\ubc30\ub2f9\ubcf4\ud5d8 \uacc4\uc57d\uc790\uc9c0\ubd84\uc870\uc815 \ud68c\uacc4\ucc98\ub9ac\uc5d0 \ub300\ud574 ‘\ud68c\uacc4\uc815\ucc45 \ubcc0\uacbd’\uc73c\ub85c \uc815\ub9ac\ud588\ub2e4. \uadf8\uac04 \uc2dc\ubbfc\ub2e8\uccb4 \uce21\uc5d0\uc11c \uc8fc\uc7a5\ud55c \uacfc\uac70 \uc7ac\ubb34\uc81c\ud45c \uc7ac\uc791\uc131\uacfc \uac10\ub9ac \ucc29\uc218 \uc694\uad6c\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc120\uc744 \uadf8\uc5c8\ub2e4. \uc55e\uc73c\ub85c\ub294 \uac10\ub3c5\uacfc […]<\/p>\n","protected":false},"author":44,"featured_media":47017,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[922,8,611],"tags":[1003,1063,8372,6806,8371],"class_list":{"0":"post-47015","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-1003","11":"tag-1063","12":"tag-8372","13":"tag-6806","14":"tag-8371"},"yoast_head":"\n\uc0bc\uc131\uc0dd\uba85 \uc77c\ud0c8\ud68c\uacc4 \ub17c\ub780 \ub9e4\ub4ed\u2026"\uc624\ub958 \uc544\ub2cc \ud68c\uacc4\uc815\ucc45 \ubcc0\uacbd" SanctionLab<\/title>\n<meta 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