{"id":1217,"date":"2023-09-26T13:14:44","date_gmt":"2023-09-26T04:14:44","guid":{"rendered":"https:\/\/licensefactory.co.kr\/?p=1217"},"modified":"2023-09-26T13:14:44","modified_gmt":"2023-09-26T04:14:44","slug":"%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad","status":"publish","type":"post","link":"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad\/","title":{"rendered":"\uc138\ubb34\ud68c\uacc4 \uc790\uaca9\uc99d-\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d"},"content":{"rendered":"<p><img decoding=\"async\" class=\"size-medium wp-image-1218 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694_-001-31-300x300.png\" alt=\"\ud68c\uacc4\uad00\ub9ac1\uae09 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href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad\/#%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89_%EC%9A%B0%EB%8C%80%EC%82%AC%ED%95%AD-%EA%B5%B0%EA%B2%BD%EC%B0%B0_%EC%A7%80%EC%9B%90_%EC%9A%B0%EB%8C%80\" title=\"\n\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\uad70,\uacbd\ucc30 \uc9c0\uc6d0 \uc6b0\ub300\">\n\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\uad70,\uacbd\ucc30 \uc9c0\uc6d0 \uc6b0\ub300<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad\/#%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89_%EC%9A%B0%EB%8C%80%EC%82%AC%ED%95%AD-%EB%8C%80%ED%95%99%EA%B5%90_%ED%95%99%EC%A0%90_%EC%9D%B8%EC%A0%95_%EB%B0%8F_%EC%84%B1%EC%A0%81_%EA%B0%80%EC%82%B0\" title=\"\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\ub300\ud559\uad50 \ud559\uc810 \uc778\uc815 \ubc0f \uc131\uc801 \uac00\uc0b0\">\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\ub300\ud559\uad50 \ud559\uc810 \uc778\uc815 \ubc0f \uc131\uc801 \uac00\uc0b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad\/#%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89_%EC%9A%B0%EB%8C%80%EC%82%AC%ED%95%AD-%ED%95%99%EC%A0%90%EC%9D%80%ED%96%89%EC%A0%9C\" title=\"\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\ud559\uc810\uc740\ud589\uc81c\">\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\ud559\uc810\uc740\ud589\uc81c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad\/#%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89-%EC%B7%A8%EC%97%85\" title=\"\ud68c\uacc4\uad00\ub9ac1\uae09-\ucde8\uc5c5\">\ud68c\uacc4\uad00\ub9ac1\uae09-\ucde8\uc5c5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad\/#%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89_%EC%9A%B0%EB%8C%80%EC%82%AC%ED%95%AD-%EC%9E%AC%EA%B2%BD%EA%B4%80%EB%A6%AC%EC%82%AC_%EC%98%88%ED%96%89%EC%97%B0%EC%8A%B5\" title=\"\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\uc7ac\uacbd\uad00\ub9ac\uc0ac \uc608\ud589\uc5f0\uc2b5\">\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\uc7ac\uacbd\uad00\ub9ac\uc0ac \uc608\ud589\uc5f0\uc2b5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad\/#%EB%A7%88%EC%B9%98%EB%A9%B0\" title=\"\ub9c8\uce58\uba70\">\ub9c8\uce58\uba70<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%EC%84%9C%EB%A1%A0\"><\/span><strong>\uc11c\ub860<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\uc548\ub155\ud558\uc138\uc694~\uc624\ub298 \uac00\uc838\uc628 \uc815\ubcf4\ub294 \ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d \uc815\ub9ac\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud604\uc7ac \ud68c\uacc4\uad00\ub9ac 1\uae09\uc740 \ud68c\uacc4\uad00\ub9ac \uc790\uaca9\uc99d \uc911 \uac00\uc7a5 \uc720\uba85\ud55c \uc790\uaca9\uc99d\uc774\ub77c\uace0 \ud574\ub3c4 \uc190\uc0c9\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub3d9\uc2dc\uc5d0 \ud55c\uad6d\uc758 \ud68c\uacc4\ubc95\uc778 \uc911 \uac00\uc7a5 \uc720\uba85\ud55c \uc0bc\uc77c\ud68c\uacc4\ubc95\uc778\uc5d0\uc11c \uc8fc\uad00\ud558\ub294 \uc2dc\ud5d8\uc774\ub77c,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uadf8 \uc2e0\ub8b0\uc131\ub3c4 \ud655\uc2e4\ud558\uc5ec \ub2e4\uc591\ud55c \ubd80\ubd84\uc5d0\uc11c \uc6b0\ub300\ub97c \ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub09c\uc774\ub3c4\uac00 \uae30\ud0c0 \ub2e4\ub978 \ud68c\uacc4\uc785\ubb38\uc790\uaca9\uc99d\ubcf4\ub2e4\ub294 \uc5b4\ub824\uc6b4 \ud3b8\uc774\uc9c0\ub9cc,<\/span><br \/>\n<span style=\"font-size: 14pt;\">IFRS\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc744 \uc811\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0 \ubcf4\ub2e4 \ub354 \uc2e4\uc6a9\uc801\uc778 \uc120\ud0dd\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub3d9\uc2dc\uc5d0 \ud604\uc7ac \ud68c\uacc4 \uc790\uaca9\uc99d \uc911 \uac00\uce58\uac00 \ube60\ub974\uac8c \uc0c1\uc2b9 \uc911\uc778 \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc5d0 \ub300\ud55c \ub300\ube44\ub3c4 \ud560 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc774 \ub9cc\uc57d \ud68c\uacc4 \uc9c1\ubb34\uc5d0 \uc785\ubb38,\ud639\uc740 \ub3c4\uc804\ud558\uc2dc\ub294 \ubd84\ub4e4\uc774\ub77c\uba74,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc800\ub294 \ud68c\uacc4\uad00\ub9ac 1\uae09 \uc790\uaca9\uc99d\uc744 \ucd94\ucc9c\ub4dc\ub9ac\uace0 \uc2f6\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2e8\uc21c\ud788 \ud559\uc5c5 \ubfd0\ub9cc \uc544\ub2cc \uc5ec\ub7ec \uc2e4\uc9c8\uc801\uc778 \ud6a8\ub2a5\ub3c4 \uc788\uc73c\ub2c8 \ud655\uc778\ud574\ubcf4\uc2dc\uae38 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89_%EC%9A%B0%EB%8C%80%EC%82%AC%ED%95%AD-%EA%B5%B0%EA%B2%BD%EC%B0%B0_%EC%A7%80%EC%9B%90_%EC%9A%B0%EB%8C%80\"><\/span>\n<strong>\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\uad70,\uacbd\ucc30 \uc9c0\uc6d0 \uc6b0\ub300<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-1219 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uad70-\uc9c0\uc6d0-\ud2b9\ud61c-300x97.png\" alt=\"\uad70 \uc9c0\uc6d0 \ud2b9\ud61c\" width=\"634\" height=\"205\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uad70-\uc9c0\uc6d0-\ud2b9\ud61c-300x97.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uad70-\uc9c0\uc6d0-\ud2b9\ud61c-768x247.png 768w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uad70-\uc9c0\uc6d0-\ud2b9\ud61c.png 792w\" sizes=\"(max-width: 634px) 100vw, 634px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\">\ub300\ud55c\ubbfc\uad6d \ub0a8\uc790\ub77c\uba74 \ud2b9\ubcc4\ud55c \uc0ac\uc720\uac00 \uc5c6\ub294 \ud55c \uad70\ub300\uc5d0 \uc785\ub300\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uad70\ub300\uc5d0\ub294 \ub2e4\uc591\ud55c \ubcf4\uc9c1\uc774 \uc788\uc73c\uba70, \uc0c1\ud669\uc5d0 \ub530\ub77c \uc5b4\ub5a0\ud55c \ubcf4\uc9c1\uc5d0 \ub2f9\ucca8\ub420\uc9c0\ub294 \uc544\ubb34\ub3c4 \ubaa8\ub985\ub2c8\ub2e4.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">\ud558\uc9c0\ub9cc \ud68c\uacc4\ub97c \ud1b5\ud574 \ud589\uc815\ubcd1\uc73c\ub85c \uc785\ub300\ud55c\ub2e4\uba74, \ud655\ub960\uc801\uc73c\ub85c \uc77c\ubc18\ubcf4\uc9c1\ubcf4\ub2e8 \ud3b8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\ub9cc\uc57d \uc5ec\ub7ec\ubd84\uc774 \ud589\uc815\ubcd1\uacfc\ub97c \uc9c0\uc6d0\ud574 \uc2e4\ub0b4\uadfc\ubb34\ub97c \ub178\ub9ac\uc2e0\ub2e4\uba74,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud68c\uacc4\uad00\ub9ac1\uae09\uc740 \uc5ec\ub7ec\ubd84\uc758 \ubbf8\ub798\uc640 \uad70\uc0dd\ud65c \ubaa8\ub450\uc5d0 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone  wp-image-1220 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacbd\ucc30\uc9c0\uc6d0-\ud2b9\ud61c-300x81.png\" alt=\"\uacbd\ucc30\uc9c0\uc6d0 \ud2b9\ud61c\" width=\"563\" height=\"152\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacbd\ucc30\uc9c0\uc6d0-\ud2b9\ud61c-300x81.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacbd\ucc30\uc9c0\uc6d0-\ud2b9\ud61c-768x207.png 768w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uacbd\ucc30\uc9c0\uc6d0-\ud2b9\ud61c.png 800w\" sizes=\"(max-width: 563px) 100vw, 563px\" \/><\/p>\n<p><strong><span style=\"font-size: 14pt;\">\ub2e4\uc74c\uc740 \uacbd\ucc30 \uc9c0\uc6d0 \ud2b9\ud61c\uc785\ub2c8\ub2e4.<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 14pt;\">\ud68c\uacc4\uad00\ub9ac 1\uae09\uacfc \uc7ac\uacbd\uad00\ub9ac\uc0ac\ub97c \ucde8\ub4dd\ud558\uc2dc\uba74 \uacbd\ucc30 \uacf5\ubb34\uc6d0 \uc138\ubb34\ud68c\uacc4 \ud30c\ud2b8\uc5d0\uc11c \uac00\uc0b0\uc810\uc744 \ubc1b\uc2b5\ub2c8\ub2e4.<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\ubb3c\ub860 \uc7ac\uacbd\uad00\ub9ac\uc0ac\ub97c \ub354 \uc6b0\ub300\ud574\uc8fc\uc9c0\ub9cc,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud68c\uac8c\uad00\ub9ac 1\uae09\uc744 \ucc28\uadfc\ucc28\uadfc \uacf5\ubd80\ud558\uc2e0\ub2e4\uba74,\u00a0<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc790\uc5f0\ud788 \uc0c1\uc704\uc790\uaca9\uc99d\uc778 \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc758 \ucde8\ub4dd\ub3c4 \ub3c4\uc804\ud558\uc2e4 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub450 \uc790\uaca9\uc99d \ub2e4 \uac00\uc0b0\uc810\uc744 \uc81c\uacf5\ud558\ub2c8 \uacbd\ucc30\uc774 \ubaa9\ud45c\uc774\uc2e0 \ubd84\ub4e4\uc5d0\uac8c\ub3c4 \uad49\uc7a5\ud788 \uc720\uc6a9\ud55c \uc790\uaca9\uc99d\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\uc9c0\ub9cc \uc774 \ubd80\ubd84\uc740 \uacbd\uc7c1\ub825\uc774 \uad49\uc7a5\ud788 \uc911\uc694\ud558\ub2c8, \uc7ac\uacbd\uad00\ub9ac\uc0ac\ub97c \ucd5c\uc885\ubaa9\ud45c\ub85c \ud558\uc2dc\ub294 \uac8c \uc88b\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89_%EC%9A%B0%EB%8C%80%EC%82%AC%ED%95%AD-%EB%8C%80%ED%95%99%EA%B5%90_%ED%95%99%EC%A0%90_%EC%9D%B8%EC%A0%95_%EB%B0%8F_%EC%84%B1%EC%A0%81_%EA%B0%80%EC%82%B0\"><\/span><strong>\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\ub300\ud559\uad50 \ud559\uc810 \uc778\uc815 \ubc0f \uc131\uc801 \uac00\uc0b0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-1221 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ub300\ud559\ud2b9\ud61c-300x214.png\" alt=\"\ub300\ud559\ud2b9\ud61c\" width=\"628\" height=\"448\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ub300\ud559\ud2b9\ud61c-300x214.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ub300\ud559\ud2b9\ud61c-768x547.png 768w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ub300\ud559\ud2b9\ud61c.png 777w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\">\ud68c\uacc4\uad00\ub9ac 1\uae09 \uc790\uaca9\uc99d\uc740 \uc0bc\uc77c\ud68c\uacc4\ubc95\uc778\uc774\ub77c\ub294 \uc2e0\ub8b0\uc131 \uc788\ub294 \ub2e8\uccb4\uc5d0\uc11c \uc2dc\ud5d8\uc744 \uc9c4\ud589\ud558\ub294\ub9cc\ud07c<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\ub2e4\uc591\ud55c \ub300\ud559\uad50\uc5d0\uc11c \uc6b0\ub300\ud558\uace0 \uadf8 \uc790\uaca9\uc99d\uc758 \uac00\uce58\ub97c \uc54c\uc544\ubcf4\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\uc6b0\uc120 \uc704\uc5d0 \ub098\uc640\uc788\ub294 \ub300\ud559\uad50\uc758 \uc0c1\uacbd\uacc4\uc5f4\ud559\uacfc\uc5d0\uc11c\ub294 \ubaa8\ub450 \ud68c\uacc4\uad00\ub9ac 1\uae09\uc5d0 \ub300\ud55c \uc6b0\ub300\ub97c \ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc2e4\uc81c\ub85c \uc800\ub3c4, \ud559\ubd80\uc2dc\uc808 \uc790\uaca9\uc99d \ucde8\ub4dd \uc2dc \uc751\uc2dc\ub8cc\ub97c \uc9c0\uc6d0\ubc1b\uc740 \uacbd\ud5d8\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\ud68c\uacc4\uad00\ub9ac 1\uae09\uc5d0 \ub300\ud55c \uc131\uc801 \uac00\uc0b0\uacfc \ud559\uc810\uc778\uc815\uc740 \uadf8\ub9ac \ud070 \ud3ed\uc740 \uc544\ub2d9\ub2c8\ub2e4\ub9cc,<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc0c1\uc704\uc790\uaca9\uc99d\uc778 \uc7ac\uacbd\uad00\ub9ac\uc0ac\ub97c \ucde8\ub4dd\ud558\ub294 \uacbd\uc6b0 \uc878\uc5c5\uc2dc\ud5d8 \uc790\uccb4\ub97c \uba74\uc81c\ud558\uac70\ub098, \ud070 \ud3ed\uc758 \ud559\uc810\uc744 \uc778\uc815\ud569\ub2c8\ub2e4.<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\ub098\ud558\ub098 \ub2e8\uacc4\ub97c \ubc1f\uc544 \ub098\uac00\ub294 \uac83\uc774 \uc911\uc694\ud55c \ubd84\uc57c\uc774\uae30 \ub54c\ubb38\uc5d0 \ub9ce\uc744\uc218\ub85d \uc88b\uc73c\ub2c8,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc804\ubd80 \ucde8\ub4dd\ud558\uc154\uc11c \uc880 \ub354 \uc5ec\uc720\ub85c\uc6b4 \ud559\uad50\uc0dd\ud65c \ub9cc\ub4e4\uc5b4\uac00\uc2dc\uae38 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ud2b9\ud788 \ud559\uc810\uad00\ub9ac\ub97c \uce58\uc5f4\ud558\uac8c \ud558\uc2dc\ub294 \ubd84\ub4e4\uc5d0\uac8c\ub294 <strong>1\ud559\ub144 \ub584 \ud68c\uacc4\ud559\uac1c\ub860\uc744 \ud655\uc2e4\ud558\uac8c \ub4e4\uc73c\uc2e0 \ud6c4,<\/strong><\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">2\ud559\ub144 \uc911\uae09\ud68c\uacc4 \ud639\uc740 \uae30\ud0c0 \uc138\ubb34\ud68c\uacc4 \uacfc\ubaa9\uc5d0\uc11c \uc218\uc6d4\ud55c \ubc29\ud5a5\uc73c\ub85c \ub098\uc544\uac00\uc2e4 \uc218 \uc788\uc73c\ub2c8,<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\uc798 \uc54c\uc544\ubcf4\uc2e0 \ud6c4 \uaf2d \ub3c4\uc804\ud558\uc2dc\ub294 \uac83\uc744 \ucd94\ucc9c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89_%EC%9A%B0%EB%8C%80%EC%82%AC%ED%95%AD-%ED%95%99%EC%A0%90%EC%9D%80%ED%96%89%EC%A0%9C\"><\/span><strong>\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\ud559\uc810\uc740\ud589\uc81c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-1222 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud68c\uacc4\uad00\ub9ac1\uae09-\ud559\uc810\uc740\ud589-300x130.png\" alt=\"\ud68c\uacc4\uad00\ub9ac1\uae09 \ud559\uc810\uc740\ud589\" width=\"533\" height=\"231\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud68c\uacc4\uad00\ub9ac1\uae09-\ud559\uc810\uc740\ud589-300x130.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\ud68c\uacc4\uad00\ub9ac1\uae09-\ud559\uc810\uc740\ud589.png 600w\" sizes=\"(max-width: 533px) 100vw, 533px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\">\ud68c\uacc4\uad00\ub9ac 1\uae09\uc740 \ud559\uc810\uc740\ud589\uc81c \uacfc\uc815 \uc911 5\ud559\uc810\uc744 \uc778\uc815\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc5ec\ub7ec\ubd84\uc774 \ucc28\uadfc\ucc28\uadfc \ud55c \ub2e8\uacc4 \uc529 \ubc1f\uc544\uac00\uba74\uc11c \ubaa8\ub4e0 \uc790\uaca9\uc99d\uc744 \ucde8\ub4dd\ud558\uc2e0\ub2e4\uba74, <\/strong><br \/>\n<strong>\ub3c4\ud569 23\ud559\uc810\uc744 \ucde8\ub4dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/strong><br \/>\n<\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\ub300\ud559\uad50 \ud3c9\uade0 \ucd5c\ub300\ud559\uc810\uc774 19\ud559\uc810\uc778 \uac83\uc744 \uace0\ub824\ud55c\ub2e4\uba74 \ud55c \ud559\uae30 \uc774\uc0c1\uc758 \ud559\uc810\uc744 \ucde8\ub4dd\ud558\uc2dc\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/strong><\/p>\n<p><span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc774 \ub9cc\uc57d \ud559\uc810\uc740\ud589\uc81c\ub97c \ud1b5\ud574 \ud559\uc810\uc744 \ucc44\uc6b0\uc2dc\uace0 \uacc4\uc2dc\ub2e4\uba74,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uadf8 \uae30\uac04\uc744 \ube60\ub974\uac8c \ub2e8\ucd95\ud560 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc7ac\uacbd\uad00\ub9ac\uc0ac\uae4c\uc9c0 \uacf5\ubd80\ud558\uc2e0\ub2e4\uba74 \ud559\uc810 \ubfd0\ub9cc \uc544\ub2cc \uc774\ub860\uc801\uc778 \uc9c0\uc2dd\ub3c4 \uc798 \uac16\ucd9c \uc218 \uc788\uc73c\ub2c8,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ubaa9\ud45c\ub85c \ud558\uc2dc\ub294 \uac83\uc5d0 \ubcf4\ub2e4 \ube60\ub974\uac8c \ub3c4\ub2ec\ud560 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89-%EC%B7%A8%EC%97%85\"><\/span><strong>\ud68c\uacc4\uad00\ub9ac1\uae09-\ucde8\uc5c5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-1223 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uae30\uc5c5\ud2b9\ud61c-300x259.png\" alt=\"\uae30\uc5c5\ud2b9\ud61c\" width=\"486\" height=\"420\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uae30\uc5c5\ud2b9\ud61c-300x259.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uae30\uc5c5\ud2b9\ud61c.png 735w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\">\uc0bc\uc77c\ud68c\uacc4\ubc95\uc778\uc740 \uc790\uaca9\uc99d\uc758 \uac00\uce58\ub97c \uafb8\uc900\ud788 \uc0c1\uc2b9\uc2dc\ud0a4\uae30 \uc704\ud574 \ub2e4\uc591\ud55c \ud65c\ub3d9\ub4e4\uc744 \ud569\ub2c8\ub2e4.<\/span><br \/>\n<strong><span style=\"font-size: 14pt;\">\ud604 \uc2dc\uc810 \ub2e4\uc591\ud55c \uae30\uc5c5\uacfc \uc81c\ud734\ub97c \ub9fa\uace0 \ucde8\uc5c5\uc5d0 \uc601\ud5a5\uc744 \uc8fc\uae30 \uc704\ud574 \ub178\ub825 \uc911\uc785\ub2c8\ub2e4.\u00a0<\/span><\/strong><\/p>\n<p><span style=\"font-size: 14pt;\">\ud604\uc7ac \uc5ec\ub7ec \uae30\uc5c5\uc5d0\uc11c \ucc44\uc6a9 \ubfd0 \ub9cc\uc544\ub2c8\ub77c \uc778\uc0ac\uace0\uacfc\uc5d0\ub3c4 \uac00\uc0b0\uc810\uc744 \uc8fc\uc5b4 \ubc18\uc601\ud558\uace0 \uc788\uc73c\uba70,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud68c\uacc4\uc5d0 \ub300\ud55c \uae30\ubcf8\uc801\uc778 \uad50\uc721\uacfc, \uc790\uaca9 \ucde8\ub4dd \uc2dc \uadf8\uc5d0\ub300\ud55c \uc218\ub2f9\ub3c4 \uc81c\uacf5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">\uc774\ub807\uac8c \uc2e4\ubb34\uc801\uc778 \ubc94\uc704\ub85c\ub3c4 \uc2e4\uc6a9\uc131\uc744 \uafb8\uc900\ud788 \ub298\uc5b4\ub098\uace0 \uc788\uc5b4<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 14pt;\">\ub9ce\uc740 \ubd84\ub4e4\uc774 \ud68c\uacc4\uad00\ub9ac 1\uae09\uc5d0 \ub3c4\uc804\ud558\uace0 \uc788\ub294 \uc2e4\uc815\uc785\ub2c8\ub2e4.<\/span><\/strong><br \/>\n<span style=\"font-size: 14pt;\">\ud2b9\ud788 \ube44\uc804\uacf5\uc790 \ubd84\ub4e4\ub3c4 \uc5b4\ub835\uc9c0\ub9cc \ucc28\uadfc\ucc28\uadfc\ud558\uba74 \ucda9\ubd84\ud788 \ud560 \uc218 \uc788\ub294 \ub09c\uc774\ub3c4\uc774\uae30 \ub54c\ubb38\uc5d0,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc751\uc2dc\uc790\ub3c4 \uafb8\uc900\ud788 \uc6b0\uc0c1\ud5a5 \uc911\uc778 \uc790\uaca9\uc99d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">\ud68c\uacc4\uad00\ub9ac 2\uae09 \uc790\uaca9\uc99d\ub3c4 \uae30\ud0c0 \ubd80\ucc28\uc801\uc778 \uc774\ub4dd\uc744 \uc704\ud574 \ucde8\ub4dd\ud558\uc2e0\ub2e4\uba74 \uad1c\ucc2e\uc9c0\ub9cc,<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 14pt;\">\uad73\uc774 \ucde8\ub4dd \uc790\uccb4\uac00 \ubaa9\ud45c\uc778 \uacbd\uc6b0\ub294 1\uae09\uc744 \ub3c4\uc804\ud558\uc2dc\ub294 \uac8c \ubcf4\ub2e4 \ub354 \ud6a8\uc728\uc801\uc774\ub77c\uace0 \uc0dd\uac01\ud569\ub2c8\ub2e4.\u00a0<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%ED%9A%8C%EA%B3%84%EA%B4%80%EB%A6%AC1%EA%B8%89_%EC%9A%B0%EB%8C%80%EC%82%AC%ED%95%AD-%EC%9E%AC%EA%B2%BD%EA%B4%80%EB%A6%AC%EC%82%AC_%EC%98%88%ED%96%89%EC%97%B0%EC%8A%B5\"><\/span><strong>\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d-\uc7ac\uacbd\uad00\ub9ac\uc0ac \uc608\ud589\uc5f0\uc2b5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\ud68c\uacc4\uad00\ub9ac 1\uae09\uc740 \uad49\uc7a5\ud788 \uc88b\uc740 \uc790\uaca9\uc99d\uc785\ub2c8\ub2e4\ub9cc,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc785\ubb38\uc6a9 \uc790\uaca9\uc99d\uc774\uae30 \ub584\ubb38\uc5d0 \ucde8\uc5c5\uc774 \ud655\uc2e4\ud558\ub2e4\uace0 \ub2e8\uc5b8\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc774 \ubcf4\ub2e4 \ud655\uc2e4\ud558\uac8c \uae30\uc5c5\uc758 \ud68c\uacc4\ud300 \ucde8\uc5c5\uc744 \ud558\uace0 \uc2f6\uc73c\uc2dc\ub2e4\uba74<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 14pt;\">\uc7ac\uacbd\uad00\ub9ac\uc0ac \ucde8\ub4dd\uc744 \ud558\uc2dc\ub294 \uac8c \ud655\uc2e4\ud788 \uc720\ub9ac\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/strong><\/p>\n<p><span style=\"font-size: 14pt;\">\ud68c\uacc4\uad00\ub9ac1\uae09\uc5d0\uc11c\ub294 \uc7ac\uacbd\uad00\ub9ac\uc0ac \ub0b4\uc6a9\uc758 \uc57d 30%\uc815\ub3c4\ubc16\uc5d0 \ub2e4\ub8e8\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4\ub9cc,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\ub098\ud558\ub098 \uc911\uc694\ud55c \ubd80\ubd84\ub4e4\uc774 \ub098\uc624\uae30 \ub584\ubb38\uc5d0 \ubc14\ub85c \uc774\uc5b4\uc11c \uc900\ube44\ud55c\ub2e4\uba74 \ud655\uc2e4\ud788 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc774 \ub9cc\uc57d \ud68c\uacc4\ud30c\ud2b8 \uc9c4\ucd9c\uc744 \ubaa9\ud45c\ub85c \uc644\ubcbd\ud788 \uc815\ud558\uc168\ub2e4\uba74.<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 14pt;\">\ud68c\uacc4\uad00\ub9ac 1\uae09\uc744 \ucde8\ub4dd\ud558\uc790\ub9c8\uc790 \uc7ac\uacbd\uad00\ub9ac\uc790 \uc7ac\ubb34\ud68c\uacc4 \ubd80\ubd84\uc744 \uacf5\ubd80\ud558\uc2dc\ub294 \uac83\uc744 \ucd94\ucc9c\ub4dc\ub9bd\ub2c8\ub2e4.<\/span><\/strong><br \/>\n<strong><span style=\"font-size: 14pt;\">\ud655\uc2e4\ud788 \ubcf4\ub2e4 \ud3b8\uc548\ud558\uac8c \uc2dc\uc791\ud558\uc2e4 \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4.<\/span><\/strong><\/p>\n<p><span style=\"font-size: 14pt;\">\ube44\uc804\uacf5\uc790 \ubd84\ub4e4\ub3c4 \uac71\uc815\ud558\uc9c0\ub9c8\uc2dc\uace0, \uad00\ub828 \uc778\ud130\ub137\uac15\uc758\ub4e4\uc774 \uc798 \uc900\ube44\ub418\uc5b4\uc788\uc73c\ub2c8,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub3c5\ud559\ubcf4\ub2e4\ub294 \uac15\uc758\ub97c \uae30\uc900\uc73c\ub85c \uacf5\ubd80\ud558\uc2dc\ub294 \uac83\uc744 \ucd94\ucc9c\ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n<p><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%EB%A7%88%EC%B9%98%EB%A9%B0\"><\/span><strong>\ub9c8\uce58\uba70<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\uc0bc\uc77c\ud68c\uacc4\ubc95\uc778\uc758 \uc790\uaca9\ub4e4\uc740 IFRS\ub97c \uae30\uc900\uc73c\ub85c \uc2e4\uc2dc\ub418\uae30 \ub54c\ubb38\uc5d0 \uc2e4\ubb34\uc801\uc6a9\uc5d0 \uad49\uc7a5\ud788 \uc218\uc6d4\ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc774 \ub300\ud559\uc0dd\uc774\uc2dc\uac70\ub098 \uc9c1\uc7a5\uc778\uc774\uc5b4\ub3c4 \ubaa8\ub450 \ud61c\ud0dd\uc744 \ubc1b\uc73c\uc2e4 \uc218 \uc788\uae30 \ub584\ubb38\uc5d0,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uaf2d \ud544\uc694\ud55c \ud68c\uacc4\uc9c0\uc2dd\uacfc \uac19\uc774 \ubd80\ucc28\uc801\uc73c\ub85c \uc5bb\uc5b4\uac00\uc2e4 \uc218 \uc788\ub294 \uac83\ub3c4 \uc798 \ud655\uc778\ud574\ubcf4\uc168\uc73c\uba74 \uc88b\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc81c \ube14\ub85c\uadf8\uc5d0 \ud68c\uacc4\uad00\ub9ac 1\uae09\uacfc \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ud3ec\uc2a4\ud305\uc774 \uc788\uc73c\ub2c8 \ub9c1\ud06c\ub0a8\uaca8\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89\/\">\ud68c\uacc4\uad00\ub9ac1\uae09 \ub2e8\uae30\uacf5\ub7b5 \ubc0f \uc815\ubcf4<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ec%9e%ac%ea%b2%bd%ea%b4%80%eb%a6%ac%ec%82%ac\/\">\uc7ac\uacbd\uad00\ub9ac\uc0ac \uacf5\ub7b5 \ubc0f \uc815\ubcf4<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc55e\uc73c\ub85c\ub3c4 \uc5ec\ub7ec\ubd84\uc758 \uc218\ud5d8\uc0dd\ud65c\uc5d0\uc11c \ud589\uc6b4\uc774 \uc788\uae30\ub97c \uc5f4\uc2ec\ud788 \ubc14\ub77c\uaca0\uc2b5\ub2c8\ub2e4,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uac10\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc2dc\ud5d8\uc744 \uc8fc\uad00\ud558\ub294 \uc0bc\uc77c\ud68c\uacc4\ubc95\uc778 \uc790\uaca9\uc2dc\ud5d8\uc758 \ub9c1\ud06c\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.samilexam.com\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.samilexam.com\/<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub2e4\uc591\ud55c \uc790\uaca9\uc99d\ub4e4\uc774 \ubaa8\uc5ec\uc788\ub294 \uacf3\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><a href=\"https:\/\/licensefactory.co.kr\/\">https:\/\/licensefactory.co.kr\/<\/a><br \/>\n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uc11c\ub860 \uc548\ub155\ud558\uc138\uc694~\uc624\ub298 \uac00\uc838\uc628 \uc815\ubcf4\ub294 \ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d \uc815\ub9ac\uc785\ub2c8\ub2e4. \ud604\uc7ac \ud68c\uacc4\uad00\ub9ac 1\uae09\uc740 \ud68c\uacc4\uad00\ub9ac \uc790\uaca9\uc99d \uc911 \uac00\uc7a5 \uc720\uba85\ud55c \uc790\uaca9\uc99d\uc774\ub77c\uace0 \ud574\ub3c4 \uc190\uc0c9\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \ud55c\uad6d\uc758 \ud68c\uacc4\ubc95\uc778 \uc911 \uac00\uc7a5 \uc720\uba85\ud55c \uc0bc\uc77c\ud68c\uacc4\ubc95\uc778\uc5d0\uc11c \uc8fc\uad00\ud558\ub294 \uc2dc\ud5d8\uc774\ub77c, \uadf8 \uc2e0\ub8b0\uc131\ub3c4 \ud655\uc2e4\ud558\uc5ec \ub2e4\uc591\ud55c \ubd80\ubd84\uc5d0\uc11c \uc6b0\ub300\ub97c \ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub09c\uc774\ub3c4\uac00 \uae30\ud0c0 \ub2e4\ub978 \ud68c\uacc4\uc785\ubb38\uc790\uaca9\uc99d\ubcf4\ub2e4\ub294 \uc5b4\ub824\uc6b4 \ud3b8\uc774\uc9c0\ub9cc, IFRS\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc744 \uc811\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0 \ubcf4\ub2e4 \ub354 \uc2e4\uc6a9\uc801\uc778 \uc120\ud0dd\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \ub3d9\uc2dc\uc5d0 \ud604\uc7ac &#8230; <a title=\"\uc138\ubb34\ud68c\uacc4 \uc790\uaca9\uc99d-\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d\" class=\"read-more\" href=\"https:\/\/licensefactory.co.kr\/%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-%ed%9a%8c%ea%b3%84%ea%b4%80%eb%a6%ac1%ea%b8%89-%ec%9a%b0%eb%8c%80%ec%82%ac%ed%95%ad\/\" aria-label=\"Read more about \uc138\ubb34\ud68c\uacc4 \uc790\uaca9\uc99d-\ud68c\uacc4\uad00\ub9ac1\uae09 \uc6b0\ub300\uc0ac\ud56d\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":1218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false},"categories":[6,5],"tags":[2036,1148,1147,2035,2037,2290,2289,1910,1141,2034,2030,2028,1146,1394,1149,1140,1142,1144,1143,1145,2226,2291,2292,2293,1150,1793],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694_-001-31-e1695697342954.png","_links":{"self":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/1217"}],"collection":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/comments?post=1217"}],"version-history":[{"count":1,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/1217\/revisions"}],"predecessor-version":[{"id":1224,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/1217\/revisions\/1224"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/media\/1218"}],"wp:attachment":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/media?parent=1217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/categories?post=1217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/tags?post=1217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}