{"id":1278,"date":"2022-07-06T10:18:26","date_gmt":"2022-07-06T01:18:26","guid":{"rendered":"https:\/\/bonumpilatesjournal.co.kr\/?p=1278"},"modified":"2026-08-18T22:56:27","modified_gmt":"2026-08-18T13:56:27","slug":"ifrs%ec%9e%ac%eb%8b%a8-10%ec%9b%94-2527%ec%9d%bc-%ec%84%9c%ec%9a%b8%ec%84%9c-%ec%b4%9d%ed%9a%8c-%ea%b0%9c%ec%b5%9c12%eb%85%84-%eb%a7%8c%ec%9d%98-%ed%95%9c%ea%b5%ad-%ea%b0%9c%ec%b5%9c","status":"publish","type":"post","link":"https:\/\/bonumpilatestimes.com\/?p=1278","title":{"rendered":"IFRS\uc7ac\ub2e8, 10\uc6d4 25~27\uc77c \uc11c\uc6b8\uc11c \ucd1d\ud68c \uac1c\ucd5c\u202612\ub144 \ub9cc\uc758 \ud55c\uad6d \uac1c\ucd5c"},"content":{"rendered":"<p>IFRS\uc7ac\ub2e8\uc774 2022\ub144 10\uc6d4 25\uc77c(\ud654)\ubd80\ud130 27\uc77c(\ubaa9)\uae4c\uc9c0 3\uc77c\uac04 \uc11c\uc6b8\uc5d0\uc11c \ucd1d\ud68c\ub97c \uc5f4\uae30\ub85c \ucd5c\uc885 \uacb0\uc815\ud588\ub2e4. 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IASB\u00b7ISSB\u00b7IFRS IC \uc704\uc6d0 \uc784\uba85\uacfc IFRS\uc7ac\ub2e8 \uc7ac\uc6d0 \uc870\ub2ec, \uc608\uc0b0 \uc2b9\uc778 \ub4f1\uc744 \ub9e1\ub294\ub2e4.<\/p>\n<p>\uc774\uc0ac\ud68c\ub294 \ud540\ub780\ub4dc \ucd9c\uc2e0 \uc758\uc7a5 1\uba85, \ud64d\ucf69\uacfc \ubbf8\uad6d \ucd9c\uc2e0 \ubd80\uc758\uc7a5 2\uba85, \uc774\uc0ac 19\uba85 \ub4f1 \ucd1d 22\uba85\uc73c\ub85c \uad6c\uc131\ub410\ub2e4. \ud55c\uad6d \uc774\uc0ac\ub85c\ub294 \uc815\ub355\uad6c \uc804 \uc0b0\uc5c5\uc790\uc6d0\ubd80 \uc7a5\uad00\uc774 2011\ub144\ubd80\ud130 2016\ub144\uae4c\uc9c0, \uacfd\uc218\uadfc \uc804 \uc11c\uc6b8\ub300 \uad50\uc218\uac00 2017\ub144\ubd80\ud130 2022\ub144\uae4c\uc9c0 \ud65c\ub3d9\ud588\ub2e4.<\/p>\n<p>\uc11c\uc6b8 \ucd1d\ud68c\uc5d0\ub294 IFRS\uc7ac\ub2e8 \uc774\uc0ac\ud68c \uc758\uc7a5 Erkki Liikanen\uacfc \uc774\uc0ac 21\uba85 \uc804\uc6d0, IASB \uc704\uc6d0\uc7a5 Andreas Barckow, ISSB \uc704\uc6d0\uc7a5 Emmanuel Faber \ub4f1 \uc8fc\uc694 \uc778\uc0ac\uac00 \ucc38\uc11d\ud560 \uc608\uc815\uc774\ub2e4. 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