{"id":22200,"date":"2025-11-13T09:01:09","date_gmt":"2025-11-13T00:01:09","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/11\/13\/22200\/"},"modified":"2025-11-13T09:01:09","modified_gmt":"2025-11-13T00:01:09","slug":"a%eb%a0%88%ed%8f%ac%ed%8a%b8-%ea%b8%b0%ec%97%85%ec%9d%b4-%ed%8c%90%eb%a7%a4%ed%95%9c%ec%a0%9c%ed%92%88%ec%97%90-%eb%8c%80%ed%95%b4%ec%84%9c%ed%96%a5%ed%9b%84-%eb%ac%b8%ec%a0%9c%ea%b0%80%eb%b0%9c","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/11\/13\/22200\/","title":{"rendered":"[A+\ub808\ud3ec\ud2b8] \uae30\uc5c5\uc774 \ud310\ub9e4\ud55c\uc81c\ud488\uc5d0 \ub300\ud574\uc11c\ud5a5\ud6c4 \ubb38\uc81c\uac00\ubc1c\uc0dd\ud560 \uacbd\uc6b0 \uae30\ud55c \uc5c6\uc774 \uc218\ub9ac\ub098 \uad50\ud658\uc744 \uc57d\uc18d\ud588\uc744 \ub54c \uc774\ub7ec\ud55c \uc57d\uc18d\uc740 \uae30\uc5c5\uc758 \ubd80\ucc44\uc774\ub2e4. \uadf8 \uc774\uc720\ub97c \uc11c\uc220\ud558\uc2dc\uc624."},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/image4.happycampus.com\/Production\/thumb212\/2024\/03\/12\/data29532257-0001.jpg\"><img decoding=\"async\" src=\"https:\/\/image4.happycampus.com\/Production\/thumb212\/2024\/03\/12\/data29532257-0002.jpg\"><\/p>\n<p><strong>\ubaa9\ucc28<\/strong><\/p>\n<p>I.\t\uc11c\ub860<\/p>\n<p>II.\t\ubcf8\ub860<br \/>\n \u2161-1 \ucda9\ub2f9\ubd80\ucc44\uc758 \uac1c\ub150\uacfc \uae30\uc5c5\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<br \/>\n \u2161-2 \uc758\uc81c \uc758\ubb34\uc640 \uc815\ub2f9\ud55c \uae30\ub300\uc758 \uc5ed\ud560<\/p>\n<p>III.\t\uacb0\ub860<\/p>\n<p>IV.\t\ucc38\uace0\ubb38\ud5cc<\/p>\n<p><strong>\ubcf8\ubb38\ub0b4\uc6a9<\/strong><\/p>\n<p>\uae30\uc5c5\uc774 \ud310\ub9e4\ud55c \uc81c\ud488\uc5d0 \ub300\ud574 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uacbd\uc6b0 \uae30\ud55c \uc5c6\uc774 \uc218\ub9ac\ub098 \uad50\ud658\uc744 \uc57d\uc18d\ud558\ub294 \uac83\uc740 IFRS \ud558\uc5d0\uc11c \uae30\uc5c5\uc758 \ubd80\ucc44\ub85c \uc778\uc2dd\ub41c\ub2e4. \uc774\ub7ec\ud55c \uc57d\uc18d\uc740 \uae30\uc5c5\uc774 \uace0\uac1d\uc5d0\uac8c \uc81c\uacf5\ud558\ub294 \ubb34\ud615\uc758 \uc11c\ube44\uc2a4 \uc57d\uc18d\uc73c\ub85c, \ud5a5\ud6c4 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ube44\uc6a9\uc5d0 \ub300\ud55c \ud604\uc7ac\uc758 \uc758\ubb34\ub97c \uc758\ubbf8\ud55c\ub2e4. IFRS \uae30\uc900\uc5d0 \ub530\ub974\uba74, \ubd80\ucc44\ub294 \ud604\uc7ac \ubc1c\uc0dd\ud55c \uacfc\uac70 \uc0ac\uac74\uc758 \uacb0\uacfc\ub85c\uc11c, \uae30\uc5c5\uc774 \uacbd\uc81c\uc801 \ud61c\ud0dd\uc758 \uc720\ucd9c\uc744 \ucd08\ub798\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \ud604\uc7ac\uc758 \uc758\ubb34\ub85c \uc815\uc758\ub41c\ub2e4. \uae30\uc5c5\uc774 \uc81c\ud488\uc758 \uc218\ub9ac\ub098 \uad50\ud658\uc744 \uc57d\uc18d\ud568\uc73c\ub85c\uc368, \ud5a5\ud6c4 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc218\ub9ac\ube44\uc6a9\uc774\ub098 \uad50\ud658\ube44\uc6a9\uc5d0 \ub300\ud55c \uc758\ubb34\ub97c \ubd80\ub2f4\ud558\uac8c \ub418\uba70, \uc774\ub294 \uc7ac\ubb34\uc81c\ud45c \uc0c1\uc5d0\uc11c \ucda9\ub2f9\ubd80\ucc44\ub85c \uc778\uc2dd\ub418\uc5b4\uc57c \ud55c\ub2e4.<br \/>\n\uc774\ub7ec\ud55c \ucda9\ub2f9\ubd80\ucc44\ub294 \uae30\uc5c5\uc774 \ud5a5\ud6c4 \uc9c1\uba74\ud560 \uc218 \uc788\ub294 \uc7a0\uc7ac\uc801 \ube44\uc6a9\uc774\ub098 \uc190\uc2e4\uc5d0 \ub300\ube44\ud558\uc5ec \uc124\uc815\ub418\ub294 \uac83\uc73c\ub85c, \uae30\uc5c5\uc774 \uc774\ub7ec\ud55c \uc758\ubb34\ub97c \ucda9\uc871\uc2dc\ud0ac \ub54c\uae4c\uc9c0 \ubd80\ucc44\ub85c \ub0a8\uac8c \ub41c\ub2e4. \ucda9\ub2f9\ubd80\ucc44\uc758 \uc778\uc2dd\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\uc640 \uc6b4\uc601 \uacb0\uacfc\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\uba70, \uae30\uc5c5\uc758 \uc7ac\ubb34 \uac74\uc804\uc131\uacfc \ubbf8\ub798\uc758 \uc7ac\ubb34 \uacc4\ud68d \uc218\ub9bd\uc5d0 \uc911\uc694\ud55c \uc815\ubcf4\ub97c \uc81c\uacf5\ud55c\ub2e4. \ub610\ud55c, \uc774\ub294 \uace0\uac1d\uc5d0\uac8c \uae30\uc5c5\uc774 \uc81c\ud488\uc758 \ud488\uc9c8\uacfc \uad00\ub828\ud558\uc5ec \ucc45\uc784\uc744 \uc9c0\uace0 \uc788\uc74c\uc744 \ubcf4\uc5ec\uc8fc\ub294 \ub3d9\uc2dc\uc5d0, \uae30\uc5c5\uc758 \uc2e0\ub8b0\uc131\uacfc \ucc45\uc784\uac10\uc744 \uac15\ud654\ud558\ub294 \uc5ed\ud560\uc744 \ud55c\ub2e4.<br \/>\n\ub530\ub77c\uc11c \uae30\uc5c5\uc774 \uc81c\uacf5\ud558\ub294 \ubb34\uc81c\ud55c \uc218\ub9ac\ub098 \uad50\ud658 \uc57d\uc18d\uc740 \ub2e8\uc21c\ud55c \uace0\uac1d \uc11c\ube44\uc2a4 \ucc28\uc6d0\uc744 \ub118\uc5b4\uc11c, \uc7ac\ubb34\uc801 \uce21\uba74\uc5d0\uc11c\ub3c4 \uae30\uc5c5\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ubd80\ucc44\ub85c \uad00\ub9ac\ub418\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n<p>\ucd9c\ucc98 : <a href=\"https:\/\/www.happycampus.com\/report-doc\/29532257\/\" target=\"_blank\">\ud574\ud53c\ucea0\ud37c\uc2a4<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ubaa9\ucc28 I. \uc11c\ub860 II. \ubcf8\ub860 \u2161-1 \ucda9\ub2f9\ubd80\ucc44\uc758 \uac1c\ub150\uacfc \uae30\uc5c5\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5 \u2161-2 \uc758\uc81c \uc758\ubb34\uc640 \uc815\ub2f9\ud55c \uae30\ub300\uc758 \uc5ed\ud560 III. \uacb0\ub860 IV. \ucc38\uace0\ubb38\ud5cc \ubcf8\ubb38\ub0b4\uc6a9 \uae30\uc5c5\uc774 \ud310\ub9e4\ud55c \uc81c\ud488\uc5d0 \ub300\ud574 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \uacbd\uc6b0 \uae30\ud55c \uc5c6\uc774 \uc218\ub9ac\ub098 \uad50\ud658\uc744 \uc57d\uc18d\ud558\ub294 \uac83\uc740 IFRS \ud558\uc5d0\uc11c \uae30\uc5c5\uc758 \ubd80\ucc44\ub85c \uc778\uc2dd\ub41c\ub2e4. \uc774\ub7ec\ud55c \uc57d\uc18d\uc740 \uae30\uc5c5\uc774 \uace0\uac1d\uc5d0\uac8c \uc81c\uacf5\ud558\ub294 \ubb34\ud615\uc758 \uc11c\ube44\uc2a4 \uc57d\uc18d\uc73c\ub85c, \ud5a5\ud6c4 \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ube44\uc6a9\uc5d0 \ub300\ud55c \ud604\uc7ac\uc758 [&hellip;]<\/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":[27320,2242,5324],"class_list":["post-22200","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-27320","tag-2242","tag-5324"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/22200","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=22200"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/22200\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=22200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=22200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=22200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}