{"id":44188,"date":"2026-06-21T09:02:25","date_gmt":"2026-06-21T00:02:25","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2026\/06\/21\/44188\/"},"modified":"2026-06-21T09:02:25","modified_gmt":"2026-06-21T00:02:25","slug":"%ec%a4%91%ea%b8%89%ec%9e%ac%eb%ac%b4%ed%9a%8c%ea%b3%841%ec%9c%a0%ed%98%95%ec%9e%90%ec%82%b0-%ec%a0%95%ec%9d%98%eb%a5%bc-%ea%b8%b0%ec%88%a0-%ec%9c%a0%ed%98%95%ec%9e%90%ec%82%b0%ec%9d%98-%ec%9e%ac","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2026\/06\/21\/44188\/","title":{"rendered":"[\uc911\uae09\uc7ac\ubb34\ud68c\uacc41]\uc720\ud615\uc790\uc0b0 \uc815\uc758\ub97c \uae30\uc220 \uc720\ud615\uc790\uc0b0\uc758 \uc7ac\ud3c9\uac00 \uc758\ubbf8\uc5d0 \ub300\ud574 \uc124\uba85"},"content":{"rendered":"

<\/p>\n

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

1. \uc11c\ub860 : \uc720\ud615\uc790\uc0b0 \uc7ac\ud3c9\uac00\uc758 \ub3c4\uc785<\/p>\n

2. \uc720\ud615\uc790\uc0b0\uc758 \uc7ac\ud3c9\uac00\uc81c\ub3c4\uc758 \uace0\ucc30
\n 1) \uc720\ud615\uc790\uc0b0\uc758 \uac1c\ub150
\n 2) \uc720\ud615\uc790\uc0b0\uc758 \uc7ac\ud3c9\uac00\ubaa8\ud615 \uace0\ucc30<\/p>\n

3. \uacb0\ub860 : \uc2dc\uc0ac\uc810<\/p>\n

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

2007\ub144 11\uc6d4 23\uc77c \ud55c\uad6d\ucc44\ud0dd\uad6d\uc81c\ud68c\uacc4\uae30\uc900(\uc774\ud558 \u2018K-IFRS\u2019\ub77c \ud55c\ub2e4)\uc774 \ubc1c\ud45c\ub418\uba74\uc11c 2011\ub144 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130\ub294 \u231c\uc0c1\uc7a5\ubc95\uc778\u300d\uc758 \uacbd\uc6b0 \uc758\ubb34\uc801\uc73c\ub85c \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc744 \uc801\uc6a9(\ud76c\ub9dd\uae30\uc5c5\uc740 2009\ub144\ubd80\ud130 \uc120\ud0dd\uc801 \uc801\uc6a9\uac00\ub2a5)\ud558\uc5ec\uc57c \ud558\uace0, \ube44\uc0c1\uc7a5\ubc95\uc778\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uacfc \ubcc4\ub3c4\ub85c \uc77c\ubc18\uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc744 \uc801\uc6a9\ud558\ub3c4\ub85d \ud558\uace0 \uc788\ub2e4. \ub530\ub77c\uc11c \uc6b0\ub9ac\ub098\ub77c\ub294 2011\ub144 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130\ub294 \uc885\uc804 \uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc774 \ud604\ud589 \uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc778 \uc77c\ubc18\uae30\uc5c5\ud68c\uacc4\uae30\uc900\uacfc K-IFRS\ub85c \ub300\uccb4\ub418\uc5b4 \uc801\uc6a9\ub418\uac8c \ub418\uc5c8\ub2e4. \uc77c\ubc18\uae30\uc5c5\ud68c\uacc4\uae30\uc900\uacfc K-IFRS\uc758 \ub3c4\uc785\uc73c\ub85c \uc778\ud55c \ud2b9\uc9d5 \uc911 \ud558\ub098\uac00 \ubc14\ub85c \uc720\ud615\uc790\uc0b0\uc7ac\ud3c9\uac00 \uaddc\uc815\uc774\ub2e4.
\n \ud604\ud589 \uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc5d0\uc11c\ub294 \uc720\ud615\uc790\uc0b0\uc744 \ud3c9\uac00\ud568\uc5d0 \uc788\uc5b4\uc11c \uc6d0\uac00\ubaa8\ud615\uc774\ub098 \uc7ac\ud3c9\uac00\ubaa8\ud615\uc911 \ud558\ub098\ub97c \ud68c\uacc4\uc815\ucc45\uc73c\ub85c \uc120\ud0dd\ud558\uc5ec \uc720\ud615\uc790\uc0b0\uc744 \ud3c9\uac00\ud558\ub3c4\ub85d \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n

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

\ubaa9\ucc28 1. \uc11c\ub860 : \uc720\ud615\uc790\uc0b0 \uc7ac\ud3c9\uac00\uc758 \ub3c4\uc785 2. \uc720\ud615\uc790\uc0b0\uc758 \uc7ac\ud3c9\uac00\uc81c\ub3c4\uc758 \uace0\ucc30 1) \uc720\ud615\uc790\uc0b0\uc758 \uac1c\ub150 2) \uc720\ud615\uc790\uc0b0\uc758 \uc7ac\ud3c9\uac00\ubaa8\ud615 \uace0\ucc30 3. \uacb0\ub860 : \uc2dc\uc0ac\uc810 \ubcf8\ubb38\ub0b4\uc6a9 2007\ub144 11\uc6d4 23\uc77c \ud55c\uad6d\ucc44\ud0dd\uad6d\uc81c\ud68c\uacc4\uae30\uc900(\uc774\ud558 \u2018K-IFRS\u2019\ub77c \ud55c\ub2e4)\uc774 \ubc1c\ud45c\ub418\uba74\uc11c 2011\ub144 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130\ub294 \u231c\uc0c1\uc7a5\ubc95\uc778\u300d\uc758 \uacbd\uc6b0 \uc758\ubb34\uc801\uc73c\ub85c \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc744 \uc801\uc6a9(\ud76c\ub9dd\uae30\uc5c5\uc740 2009\ub144\ubd80\ud130 \uc120\ud0dd\uc801 \uc801\uc6a9\uac00\ub2a5)\ud558\uc5ec\uc57c \ud558\uace0, \ube44\uc0c1\uc7a5\ubc95\uc778\uc740 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uacfc \ubcc4\ub3c4\ub85c \uc77c\ubc18\uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc744 \uc801\uc6a9\ud558\ub3c4\ub85d \ud558\uace0 \uc788\ub2e4. \ub530\ub77c\uc11c \uc6b0\ub9ac\ub098\ub77c\ub294 2011\ub144 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130\ub294 \uc885\uc804 \uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc774 \ud604\ud589 […]<\/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":[54966,2242],"class_list":["post-44188","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-54966","tag-2242"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/44188","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=44188"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/44188\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=44188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=44188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=44188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}