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IFRS 도입이 관리회계 시스템에 미치는 영향: HM은행의 사례연구
이경태(제1저자) ( Kyungtae Lee ),신일항(교신저자) ( Ilhang Shin ),곽지영(공동저자) ( Jiyoung Kwak ) 한국회계학회 2015 회계저널 Vol.24 No.3
Banks are required to adopt Korean International Financial Reporting Standards (K-IFRS) in 2011. This adoption has caused a considerable change in financial accounting in the banking industry because K-IFRS requires the banks to adopt fair value accounting for the financial instruments, if possible. This change of financial accounting has brought a critical impact on management accounting because financial accounting information is the major source data in generating management accounting information. The management of the banks depends on its management accounting system in formulating strategy and organizing resources to achieve its goals and objectives in an efficient and effective manner, Therefore the adoption of IFRS has forced the management of the banks to make strategic decisions in designing its management accounting system, especially performance measurement system. HM bank, a leading local bank, has adopted K-IFRS in 2001. Financial accounting and management accounting are two major accounting system in HM bank. Two systems share an identical purpose which is to provide useful information in decision-making. However, they are aimed to serve different audiences, which distinguish them from each other. The purpose of management accounting in the bank is to support manegerial decision making by collecting, processing, and communicating information that helps management to plan, control, and evaluate business processes and bank``s strategy while financial accounting is to prepare the general-purpose financial statements used by various external users. With the adpotion of K-IFRS, HM bank management has organized an independent management accounting task force team (MATFT). MATFT is responsible to study the effects of K-IFRS on its management accounting system. MATFT has analyzed the effects using the following 4 steps approach. Step 1: List up the difference in accounting standards between K-GAAP and K-IFRS. Step 2: Identify IFRS topics which have considerable impact on management accounting information. Step 3: Finalize the management accounting topics to be changed. Step 4: Study on how theses changes to be reflected in the managementaccounting system, especially performance measurement system. As the results of the analysis, MATFT identified the following three topics to be changed in the management accounting system: (1) recognition of provision for credit losses, (2) recognition of interest receivable from overdue loans and (3) valuation of hybrid financial instruments. In other words, from MATFT ``s view, these three IFRS topics are considered as major issues which should be revised in the process of generating management accounting information. One of the most important elements of management accounting system in HM bank is performance measurement system of each branch. These three topics are chosen because performance measures (mainly profit measures) of the branches are heavily dependent on how these three topics are applied in calculating each branch``s profit. This case systematically describes HM bank``s process in identifying and reflecting the necessary changes of the management accounting system following the adoption of K-IFRS. As a management of HM Bank, how do you reflect these effects in designing management accounting system This case is aimed to analyze the effect of IFRS adoption on the design ofmanagement accounting system, especially performance measurement.
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