한국채택국제회계기준이 재무성과에 미치는 영향 = Study on the effect for financial perfomances of K-IFRS

다국어 초록 (Multilingual Abstract)

This study analyzes the influece of the new financial reporting on finacial statements with a sample of 33 firms which are listed on either markets and adopted the K-IFRS in 2009 and 2010,
These 33 firms disclosed their financial statements in the previous year after adopting the K-IFRS,firms have to restate their previous year financial statements produced under the old system to comply with the new system, Therefore, the sample companies have two versions of financial statements for the year before the adoption of the K-IFRS.
This study compares and analyzes the two versions of financial statements for the fiscal year 2009 and 2010 disclosed by the 33 sample compainies as required under both the existing regime and new one.
This paper focuses on the influence the K-IFRS might have on financial statements and the choice of accounting principles by these early adopters, Differences in the amount of major accounts on the Financial statements prepared by the Korean International Financial Reporting Standards(K-IFRS)and those by the K-GAAP,as the Korean financial accounts amount in 2009 or 2010, Korea is going to fully adopt the International Financial Reporting Standards(IFRS) starting 2011 as IFRS becomes de facto international norm. While various benefits are expected in the IFRS adoption, there are many problems to be solved in preparing and implementing IFRS to effectively harvest the benefits, For the above purpose, we did an accounting-information-users' survey to confirm the practical issues expected from the IFRS adoption and find their solutions. Also, we analyzed the practical issues expected at the time of the IFRS adoption in different industries and did case studies and in-depth interviews with the accountants of typical manufacturing and financial firms. And we studied practical issues related to the expansion of fair-value valuation after the adoption of IFRS and tried to find their solutions.
Most respondents of the survey suggested the disclosure of the separate financial statements along with the audit reports, business reports and quarterly-semiannual reports. Secondly, majority of respondents wanted Korean regulators of accounting standards to provide the implementational guidance for IFRS.
Regarding the expansion of fair value valuation after the IFRS adoption, majority of respondents asked for the detailed guidance.
At the in-depth interviews, the most problematic issue on accounting-related infrastructure is the enormous footnote-disclosure requirements under K-IFRS and the collection and maintenance of detailed data for fair-value valuation. It was discovered that we need to provide corresponding solutions for those problems of underdevelopment of financial market,lack of active market for non-financial assets and liabilities and others.
Globalization of capital market, along with the development of IT industry, has become one of major causes that have provoked great changes in the world's economies and institutions. Corporation activities and capital fiows have become much more active, so the need for accounting information that is internationally comparable has increased. Accordingly, International Accounting Standards Board (IASB) has set up establish International Financial Reporting Standards(IFRS) in order to establish International Accounting Standards.
Development countries including the EU have followed the Standards making them more important in the International market.
K-IFRS into action in early stage This study helps accounting information users make reasonable decision using accounting information under K-IFRS by showing that adoption of the K-IFRS does not change the major account on the financial statements.
In addition,since this study shows that change of accounting standards might not bring significant differences,this study would be useful for empirical research which uses the results of previous studies in accounting also analyzes what has changed in the financial statements,and A Study on the Effect for Financial Perfomances of K-IFRS.

목차 (Table of Contents)

• 제 1 장 서 론 1
• 제1절 연구의 목적 1
• 제2절 연구의 방법 및 범위 3
• 제 2 장 이론적 고찰 및 선행연구 5
• 제1절 한국채택국제회계기준의 본질 5
• 1. 한국채택국제회계기준의 의의 및 필요성 5
• 2. 한국채택국제회계기준의 특징 6
• 3. 한국채택국제회계기준의 구조 11
• 4. K-IFRS와 K-GAAP의 주요 차이 15
• 제2절 K-IFRS가 재무성과에 영향을 미치는 요인 26
• 1. 재무제표항목 및 재무비율 26
• 2. 업종별 재무제표 31
• 3. 기업신용분석 재무평가지표 42
• 제3절 선행연구 43
• 1. 국내연구 44
• 2. 국외연구 47
• 3. 본 연구와의 차이점 54
• 제 3 장 연구의 설계 56
• 제1절 연구모형의 구축 56
• 제2절 변수의 조작적 정의 56
• 제3절 가설의 설정 60
• 제4절 자료수집 및 분석방법 63
• 제 4 장 분석결과 및 해석 65
• 제1절 기술통계량 65
• 제2절 가설검증 68
• 제3절 검증결과의 요약 72
• 제 5 장 결 론 74
• 제1절 연구결과의 요약 74
• 제2절 연구의 한계점 및 향후 연구방향 75
• 참고 문헌 76
• Abstract 80
• 부록Ⅰ 표본기업 최근 3년간 재무제표 83
• 부록Ⅱ K-IFRS 적용전·후의 재무비율 87