{"id":19774,"date":"2025-10-20T09:00:46","date_gmt":"2025-10-20T00:00:46","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/10\/20\/19774\/"},"modified":"2025-10-20T09:00:46","modified_gmt":"2025-10-20T00:00:46","slug":"%ea%b5%ad%ec%a0%9c%ed%9a%8c%ea%b3%84%ea%b8%b0%ec%a4%80%ec%9d%98-%ec%a3%bc%ec%9a%94-%eb%82%b4%ec%9a%a9%ea%b3%bc-%eb%8f%84%ec%9e%85%ec%97%90-%eb%94%b0%eb%a5%b8-%ea%b3%bc%ec%a0%9c%eb%8a%94-%eb%ac%b4","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/10\/20\/19774\/","title":{"rendered":"\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uacfc \ub3c4\uc785\uc5d0 \ub530\ub978 \uacfc\uc81c\ub294 \ubb34\uc5c7\uc778\uc9c0 \uc791\uc131\ud558\uc2dc\uc624"},"content":{"rendered":"

<\/p>\n

\ubaa9\ucc28<\/strong><\/p>\n

I. \uc11c\ub860<\/p>\n

II. \ubcf8\ub860
\n1. \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \uc8fc\uc694 \ub0b4\uc6a9
\n2. \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \ub3c4\uc785\uc5d0 \ub530\ub978 \uacfc\uc81c<\/p>\n

III. \uacb0\ub860<\/p>\n

IV. \ucc38\uace0\ubb38\ud5cc<\/p>\n

\ubcf8\ubb38\ub0b4\uc6a9<\/strong><\/p>\n

I. \uc11c\ub860
\n\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc774\ub780 \ub2e8\uc5b4 \uadf8\ub300\ub85c \uad6d\uc81c\uc801\uc73c\ub85c \ud569\uc758\ub41c \ud68c\uacc4\uc758 \uae30\uc900\uc744 \uc758\ubbf8\ud558\uba70, \uae30\uc5c5\uc740 \ud574\ub2f9 \uae30\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \ud68c\uacc4\ub97c \uc9c4\ud589\ud558\uace0 \uc815\uae30\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc5ec \uacf5\uc2dc\ud574\uc57c \ud560 \uc758\ubb34\uac00 \uc788\ub2e4.
\n\uae30\uc5c5\uc774 \uc81c\uacf5\ud558\ub294 \uc7ac\ubb34\uc81c\ud45c\ub294 \uae30\uc5c5\uacfc \uad00\ub828\ud558\uc5ec \uacbd\uc81c\uc801 \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c \uc911\uc694\ud55c \uc758\uc0ac \uacb0\uc815\uc758 \uadfc\uac70\ub97c \uc81c\uacf5\ud558\uac8c \ub418\ubbc0\ub85c, \uc7ac\ubb34\uc81c\ud45c\ub294 \uc2e0\ub8b0\ub3c4 \ub192\uc740 \ubc29\uc2dd\uc73c\ub85c \uc791\uc131\ub418\uc5b4\uc57c \ud55c\ub2e4.
\n\uc544\ub798\uc5d0\uc11c\ub294 \uc774\uc640 \uad00\ub828\ud558\uc5ec \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \uac1c\ub150\uacfc \uc8fc\uc694 \ub0b4\uc6a9\uc5d0 \ub300\ud574 \uc0b4\ud3b4\ubcf4\uace0\uc790 \ud558\uba70, 2011\ub144 \ud55c\uad6d\uc774 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc744 \ub3c4\uc785\ud55c \uc774\ud6c4 \uc774\uc640 \uad00\ub828\ud55c \uacfc\uc81c\uac00 \ubb34\uc5c7\uc778\uc9c0\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc81c\uc2dc\ud558\uace0\uc790 \ud55c\ub2e4.<\/p>\n

II. \ubcf8\ub860
\n1. \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \uc8fc\uc694 \ub0b4\uc6a9
\n1) \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \uc758\ubbf8
\n\uad6d\uc81c\ud68c\uacc4\uae30\uc900(International Financial Reporting Standards, IFRS)\uc774\ub780 \uc138\uacc4 \uac01\uad6d\uc758 \uae30\uc5c5\ub4e4\uc774 \ud488\uc9c8 \ub192\uc740 \ud68c\uacc4 \ud589\uc704\ub97c \uc2e4\uc2dc\ud558\uace0 \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5 \uacbd\uc601\uc758 \uac74\uc804\uc131\uacfc \ud22c\uba85\uc131\uc774 \uc81c\uace0\ub418\ub3c4\ub85d \ud558\uae30 \uc704\ud55c \ubaa9\uc801\uc5d0\uc11c \ub3c4\uc785\ub41c \ud68c\uacc4\uc758 \uad6d\uc81c\uc801 \uae30\uc900(Global standard)\uc774\ub77c\uace0 \ud560 \uc218 \uc788\ub2e4.<\/p>\n

\ucd9c\ucc98 : \ud574\ud53c\ucea0\ud37c\uc2a4<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\ubaa9\ucc28 I. \uc11c\ub860 II. \ubcf8\ub860 1. \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \uc8fc\uc694 \ub0b4\uc6a9 2. \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \ub3c4\uc785\uc5d0 \ub530\ub978 \uacfc\uc81c III. \uacb0\ub860 IV. \ucc38\uace0\ubb38\ud5cc \ubcf8\ubb38\ub0b4\uc6a9 I. \uc11c\ub860 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc774\ub780 \ub2e8\uc5b4 \uadf8\ub300\ub85c \uad6d\uc81c\uc801\uc73c\ub85c \ud569\uc758\ub41c \ud68c\uacc4\uc758 \uae30\uc900\uc744 \uc758\ubbf8\ud558\uba70, \uae30\uc5c5\uc740 \ud574\ub2f9 \uae30\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \ud68c\uacc4\ub97c \uc9c4\ud589\ud558\uace0 \uc815\uae30\uc801\uc73c\ub85c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uc5ec \uacf5\uc2dc\ud574\uc57c \ud560 \uc758\ubb34\uac00 \uc788\ub2e4. \uae30\uc5c5\uc774 \uc81c\uacf5\ud558\ub294 \uc7ac\ubb34\uc81c\ud45c\ub294 \uae30\uc5c5\uacfc \uad00\ub828\ud558\uc5ec \uacbd\uc81c\uc801 \uc758\uc0ac \uacb0\uc815\uc744 \ub0b4\ub9ac\ub294 \uc0ac\ub78c\ub4e4\uc5d0\uac8c \uc911\uc694\ud55c \uc758\uc0ac […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[1258,4195,4027,22065,17839],"class_list":["post-19774","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-1-2--3","tag-a-","tag-4027","tag-22065","tag-17839"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/19774","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/comments?post=19774"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/19774\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=19774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=19774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=19774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}