{"id":237,"date":"2023-09-21T12:57:23","date_gmt":"2023-09-21T03:57:23","guid":{"rendered":"https:\/\/licensefactory.co.kr\/?p=237"},"modified":"2023-09-21T12:57:23","modified_gmt":"2023-09-21T03:57:23","slug":"%ec%84%b8%eb%ac%b4%ed%9a%8c%ea%b3%84-%ec%9e%90%ea%b2%a9%ec%a6%9d-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac","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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/","title":{"rendered":"\uc138\ubb34\ud68c\uacc4 \uc790\uaca9\uc99d-IFRS\uad00\ub9ac\uc0ac"},"content":{"rendered":"<h1><img decoding=\"async\" class=\"size-full wp-image-238 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc378\ub124\uc77c-e1690810462913.png\" alt=\"IFRS\uad00\ub9ac\uc0ac\" width=\"300\" height=\"300\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc378\ub124\uc77c-e1690810462913.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc378\ub124\uc77c-e1690810462913-150x150.png 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h1>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_67_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >\uc26c\uc6b4 \ubaa9\ucc28<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" 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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/#IFRS%EA%B4%80%EB%A6%AC%EC%82%AC\" title=\"IFRS\uad00\ub9ac\uc0ac \n\">IFRS\uad00\ub9ac\uc0ac \n<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" 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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/#%EC%84%9C%EB%A1%A0\" title=\"\uc11c\ub860\">\uc11c\ub860<\/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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/#IFRS%EA%B4%80%EB%A6%AC%EC%82%AC_%EA%B2%80%EC%A0%95%EB%B2%94%EC%9C%84\" title=\"IFRS\uad00\ub9ac\uc0ac \uac80\uc815\ubc94\uc704\">IFRS\uad00\ub9ac\uc0ac \uac80\uc815\ubc94\uc704<\/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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/#IFRS%EA%B4%80%EB%A6%AC%EC%82%AC-%EC%9D%B4%EB%A1%A0_%EA%B3%B5%EB%9E%B5\" title=\"IFRS\uad00\ub9ac\uc0ac-\uc774\ub860 \uacf5\ub7b5\">IFRS\uad00\ub9ac\uc0ac-\uc774\ub860 \uacf5\ub7b5<\/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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/#IFRS%EA%B4%80%EB%A6%AC%EC%82%AC_%EC%8B%9C%ED%97%98%EC%8B%9C%EA%B0%84\" title=\"IFRS\uad00\ub9ac\uc0ac \uc2dc\ud5d8\uc2dc\uac04\">IFRS\uad00\ub9ac\uc0ac \uc2dc\ud5d8\uc2dc\uac04<\/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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/#_IFRS%EA%B4%80%EB%A6%AC%EC%82%AC-%EC%8B%9C%ED%97%98%EC%9D%BC%EC%A0%95\" title=\"\u00a0IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8\uc77c\uc815\">\u00a0IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8\uc77c\uc815<\/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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/#IFRS%EA%B4%80%EB%A6%AC%EC%82%AC-%ED%9A%A8%EB%8A%A5\" title=\"IFRS\uad00\ub9ac\uc0ac-\ud6a8\ub2a5\">IFRS\uad00\ub9ac\uc0ac-\ud6a8\ub2a5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" 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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/#%EB%A7%88%EC%B9%98%EB%A9%B0\" title=\"\ub9c8\uce58\uba70\">\ub9c8\uce58\uba70<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"IFRS%EA%B4%80%EB%A6%AC%EC%82%AC\"><\/span><strong>IFRS\uad00\ub9ac\uc0ac<br \/>\n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\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;\">IFRS\ub294 \uc790\ubcf8\uc2dc\uc7a5\uc774 \ubc94\uc704\uac00 \uad6d\uacbd\uc744 \ucd08\uc6d4\ud558\uae30 \uc2dc\uc791\ud558\uba74\uc11c \uc804\uc9c0\uad6c\uc801\uc73c\ub85c \ud1b5\uc6a9\ub418\ub294 \ud68c\uacc4\uae30\uc900\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc0ac\uc2e4\uc0c1 \uc720\uc758\ubbf8\ud55c \uc790\ubcf8\uc2dc\uc7a5\uc744 \uac00\uc9c0\uace0 \uc788\ub294 \ubaa8\ub4e0 \uad6d\uac00\uac00 IFRS\ub97c \uc0ac\uc6a9\ud558\uace0 \uc788\uc73c\uba70<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc6b0\ub9ac\ub098\ub77c\ub3c4 \uae30\uc5c5\uc758 \uaddc\ubaa8\uac00 \uc77c\uc815\uc218\uc900\uc774\uc0c1\uc774 \ub118\uc5b4\uac00\uba70\ub204 IFRS\ub97c \ubc18\ub4dc\uc2dc \uc0ac\uc6a9\ud558\uc5ec\ud590 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc678\uad6d\uc790\ubcf8\uc758 \ud22c\uc790\ub098 \ud639\uc740 \uc8fc\uc2dd\uc2dc\uc7a5\uc5d0 \uc0c1\uc7a5\ud558\uc5ec \uc678\uad6d\uc778\uc758 \uc8fc\uc2dd \ub9e4\uc218\uac00 \uc77c\uc5b4\ub098\uac8c \ud558\uae30\uc704\ud574\uc11c\ub294<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ubc18\ub4dc\uc2dc \uc0ac\uc6a9\ud574\uc57c\ud558\ub294 \ud68c\uacc4\uae30\uc900\uc774\ub2c8 \uadf8 \uc911\uc694\uc131\uc740 \uc804\ubd80\ud130 \uafb8\uc900\ud788 \uc99d\uac00\ud574\uc624\uace0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>IFRS\uad00\ub9ac\uc0ac\ub294 \uc0ac\uc6a9\uc790\uac00 \uc0c1\uc7a5\uae30\uc5c5 \uc7ac\ubb34\ud300\uc5d0\uc11c \ubb34\ub9ac\uc5c6\uc774 \uc5c5\ubb34\ub97c \uc18c\ud654\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"IFRS%EA%B4%80%EB%A6%AC%EC%82%AC_%EA%B2%80%EC%A0%95%EB%B2%94%EC%9C%84\"><\/span><strong>IFRS\uad00\ub9ac\uc0ac \uac80\uc815\ubc94\uc704<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-239 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\ubc94\uc704-300x227.png\" alt=\"IFRS\uad00\ub9ac\uc0ac-\ubc94\uc704\" width=\"440\" height=\"333\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\ubc94\uc704-300x227.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\ubc94\uc704.png 757w\" sizes=\"(max-width: 440px) 100vw, 440px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\">IFRS\uad00\ub9ac\uc0ac \uc2dc\ud5d8\uc758 \ubc94\uc704\ub294 \uc0dd\uac01\ubcf4\ub2e4 \ub113\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc0ac\uc2e4\uc0c1 \uadf8 \uc591\ub9cc \ub193\uace0\ubd24\uc744 \ub54c\ub294 \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc758 \uc7ac\ubb34\ud68c\uacc4\uc640 \ube44\ub4f1\ube44\ub4f1\ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2e8\uc21c\uacc4\uc0b0\uc73c\ub85c \ub193\uace0 \ubd24\uc744 \ub54c\ub294 \uc2dc\ud5d8\ubc94\uc704\uc758 \uc591\uc774 1\/3\uc774\ub77c\ub294 \uac83\uc785\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ub2e4\ub978 \ubb38\uc81c\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>\ubc14\ub85c \uac01 \ubb38\uc81c\uc758 \ub09c\uc774\ub3c4\uc785\ub2c8\ub2e4.<br \/>\n\ub2e8\uc21c\ud55c \ubb38\uc81c\uc740\ud589\uc5d0 \uc591\uc73c\ub85c \ubc00\uc5b4\ubd99\ud788\ub358 \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc640 \ub2ec\ub9ac,<br \/>\nIFRS\uad00\ub9ac\uc0ac\ub294 \uc881\uc740 \ubc94\uc704\uc758 \uc2ec\ud654\ubb38\uc81c\ub97c \ucd9c\uc81c\ud558\uae30 \uc2dc\uc791\ud569\ub2c8\ub2e4.<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"IFRS%EA%B4%80%EB%A6%AC%EC%82%AC-%EC%9D%B4%EB%A1%A0_%EA%B3%B5%EB%9E%B5\"><\/span><strong>IFRS\uad00\ub9ac\uc0ac-\uc774\ub860 \uacf5\ub7b5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">\ud2b9\ud788 \uac1d\uad00\uc2dd\uc774\uc9c0\ub9cc \uc0ac\uc2e4\uc0c1 \uc8fc\uad00\uc2dd\uacfc \ub2e4\ub984\uc5c6\ub294 \uae4c\ub2e4\ub85c\uc6b4 \uacc4\uc0b0\ubb38\uc81c\ub4e4\uc774 \ucd9c\uc81c\ub429\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uac1c\uc778\uc801\uc73c\ub85c \uacc4\uc0b0\ubb38\uc81c\uac00 \uc5b4\ub514\uc11c \ub098\uc624\ub294 \uc9c0 \uac00\ubccd\uac8c \uc815\ub9ac\ub97c \ud574\ub4dc\ub9ac\ub824\uace0 \ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc774\ub860\uc801\uc778 \ubd80\ubd84\uc740 \uc5ec\ub7ec\ubd84\uc774 \ud558\uc704 \uc790\uaca9\uc99d,\uc7ac\uacbd\uad00\ub9ac\uc0ac\ub97c \ucde8\ub4dd\ud558\uc168\ub2e4\uba74 \ub2ec\ub77c\uc9c0\ub294 \uac83\uc740 \uc5c6\uc2b5\ub2c8\ub2e4<br \/>\n<\/strong>.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ubb3c\ub860 \uc5ec\ub7ec\ubd84\ub4e4\uc740 \uc0ac\ucc44\ub098 \uae08\uc735\uc790\uc0b0,\ubd80\ucc44\uc5d0 \uad00\ud574\uc11c\ub294 \ub2e4\uc591\ud55c \uacc4\uc0b0\ubb38\uc81c\ub97c \ud478\uc168\uc744 \uac81\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\uc9c0\ub9cc \uc5ec\ub7ec\ubd84\uc774 \uc775\uc219\uce58 \uc54a\uc740 \ubd80\ubd84\uc778 \uc790\uc0b0\uc190\uc0c1\uc740 \uaf64\ub098 \uae4c\ub2e4\ub86d\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uae30\ubcf8\uc801\uc73c\ub85c \uac00\uc9c0\uace0 \uc788\ub294 \ucc44\uad8c\uc5d0 \uc190\uc0c1\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uac00 \uac00\uc7a5 \ub9ce\uc774 \ub4f1\uc7a5\ud558\uba70,<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc774 \uacbd\uc6b0 \uc190\uc0c1\ub41c \uc790\uc0b0\uc758 \ud604\uc7ac\uac00\uce58\ub97c \ub2e4\uc2dc \uacc4\uc0b0\ud558\uc5ec\u00a0 \uc190\uc0c1\ub41c \uae08\uc561\uc744 \uce21\uc815\ud574\uc57c\ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc720\ud6a8\uc774\uc790\uc728\ubc95\uc73c\ub85c \ub298\uc5b4\ub09c \ud604\uc7ac\uac00\uce58\ub97c 1\ucc28\ub85c \uad6c\ud574\uc57c\ud558\uace0,<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc774\uc5b4\uc11c \uc190\uc0c1\ub41c \ud604\uc7ac\uac00\uce58\ub97c 2\ucc28\ub85c \uad6c\ud558\uace0 \uadf8 \ucc28\uc774\ub97c \uc190\uc0c1\uc73c\ub85c \uc778\uc2dd\ud574\uc57c\ud558\uae30 \ub54c\ubb38\uc5d0 \uae4c\ub2e4\ub86d\uc2b5\ub2c8\ub2e4.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub3d9\uc2dc\uc5d0 \ub450 \ubc88\uca30\ub85c \uc5ec\ub7ec\ubd84\uc774 \ub9c8\uc8fc\uce58\ub294 \uc5b4\ub824\uc6b4 \uacc4\uc0b0\ubb38\uc81c\ub294 \ub9ac\uc2a4\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub9ac\uc2a4\ub294 \uc0ac\uc2e4 \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc5d0\uc11c\ub3c4 \ub514\ud14c\uc77c\ud558\uac8c \ub2e4\ub8e8\uc9c0 \uc54a\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ubb38\uc81c\uc740\ud589 \uc2dd\uc758 \ucd9c\uc81c\uc5d0\uc11c \uacfc\ub3c4\ud55c \uacc4\uc0b0\ubb38\uc81c\ub97c \ub0bc\uc218\ub294 \uc5c6\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4<\/span><br \/>\n<span style=\"font-size: 14pt;\">.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub9ac\uc2a4\uc5d0 \ub300\ud55c \uac1c\ub150\uc744 \ucd5c\ucd08\ub85c \ubc30\uc6b0\uc2dc\uac8c \ub418\ub294 \uc5ec\ub7ec\ubd84\uc5d0\uac8c \uc790\uadf8\ub9c8\ud55c \ud301\uc744 \ub4dc\ub9b4\uac8c \uc788\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\ubc14\ub85c \uc5ec\ub7ec\ubd84\uc774 \ub9ac\uc2a4\uc774\uc6a9\uc790\uc778\uc9c0 \uc81c\uacf5\uc790\uc778\uc9c0 \ud655\uc2e4\ud558\uac8c \ud310\ubcc4\ud558\uace0 \ub4e4\uc5b4\uac00\uc57c\ud569\ub2c8\ub2e4.<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc77c\ubc18\uc801\uc73c\ub85c \ub2f9\uc5f0\ud788 \ub9ac\uc2a4\uc774\uc6a9\uc790\uc758 \uacbd\uc6b0\uac00 \ud6e8\uc52c \ub9ce\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ud558\uc9c0\ub9cc \uc885\uc885 \ub9ac\uc2a4\uc81c\uacf5\uc790\uc758 \uad00\uc810\uc5d0\uc11c \uc0ac\uc6a9\uad8c\uc790\uc0b0\uc744 \uad6c\ud560 \uc218 \uc788\uc73c\ub2c8 \uc798 \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\ub098 \ub354, \uac00\ubcbc\uc6b4 \ud301\uc744 \ub4dc\ub9ac\uc790\uba74<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\ub9ac\uc2a4\uc774\uc6a9\uc790\ub294 \ubaa8\ub4e0 \ub9ac\uc2a4(\ubc18\ud658 \uc870\uac74\uc758 \uc5ec\ubd80\uc640 \uc0c1\uad00\uc5c6\uc774)\ub97c \uae08\uc735\ub9ac\uc2a4\ub85c \uce21\uc815\ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\ubc18\ud658\uc5ec\ubd80\uc640 \uc0c1\uad00\uc5c6\uc774 \uac10\uac00\uc0c1\uac01\uc744 \ud55c\ub2e4\ub294 \uac83\uc744 \uae30\uc5b5\ud558\uc138\uc694(\ub0b4\uc6a9\uc5f0\uc218\ub294 \ub2e4\ub97c \uc218 \uc788\uc74c)<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc774\ub807\uac8c \uc5b4\ub824\uc6b4 \uac1c\ub150\ub4e4\uc774 \ub2e4\uc591\ud558\uac8c \ub4f1\uc7a5\ud558\uace0 \uc0b4\uc9dd\ub9cc \ubd10\ub3c4 \ubb38\uc81c\uc758 \uc0ac\uc774\uc988\uac00 \ud07d\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub108\ubb34 \uc870\uae09\ud558\uac8c \uc0dd\uac01\ud558\uc9c0 \ub9c8\uc2dc\uace0 \uc5ec\ub7ec\ubd84\uc774 \uc5ec\ud0dc \uacf5\ubd80\ud588\ub358 \ubaa8\ub4e0 \uac1c\ub150\uc744 \uc0dd\uac01\ud574\ubcf4\uc2dc\uba74 \ub429\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud55c \ubb38\uc81c\uc5d0 \ud569\uccd0\uc9c4 \uac83\uc774\uc9c0 \uc218\uc5c6\uc774 \ubc18\ubcf5\ud574\uc654\ub358 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc0ac\uc774\uc988\uac00 \ud070 \uacc4\uc0b0\ubb38\uc81c\ub4e4\uc744 \uc2dc\uac04\uc548\uc5d0 \ud480 \uc218\uc788\uac8c \ubc18\ubcf5\uc219\ub2ec\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \uc0bc\uc73c\uc2dc\uba74 \uc88b\uaca0\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uadf8 \ubc16\uc758 \uacc4\uc0b0\ubb38\uc81c\ub4e4\uc744 \uc81c\uc678\ud55c \uae30\ud0c0 \ub2e4\ub978 \uac1c\ub150\ub4e4\uc740 \ud3c9\uc774\ud55c \uc218\uc900\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc774 \uae30\uc874\uc5d0 \uc911\uae09\ud68c\uacc4\ub97c \ud0c4\ud0c4\ud788 \uacf5\ubd80\ud558\uc168\ub2e4\uba74 \ud070 \ubb38\uc81c\uac00 \uc5c6\uc744 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"IFRS%EA%B4%80%EB%A6%AC%EC%82%AC_%EC%8B%9C%ED%97%98%EC%8B%9C%EA%B0%84\"><\/span><strong>IFRS\uad00\ub9ac\uc0ac \uc2dc\ud5d8\uc2dc\uac04<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-240 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8-\uc2dc\uac04-300x67.png\" alt=\"IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8-\uc2dc\uac04\" width=\"501\" height=\"112\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8-\uc2dc\uac04-300x67.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8-\uc2dc\uac04.png 731w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\">IFRS \uad00\ub9ac\uc0ac\ub294 \uc2dc\ud5d8\uc2dc\uac04\uc774 \uaf64\ub098 \ucd09\ubc15\ud569\ub2c8\ub2e4. 60\ubd84\uc5d0 100\ubb38\uc81c\ub77c\uace0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\uc9c0\ub9cc \uacc4\uc0b0\ubb38\uc81c\uc758 \ub09c\uc774\ub3c4\ub97c \ubcf4\uba74 60\ubd84\uc774 \uad49\uc7a5\ud788 \ucd09\ubc15\ud558\uac8c \ub290\uaef4\uc9c0\uc2e4 \uac81\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>IFRS \uad00\ub9ac\uc0ac\uc758 \ud569\uaca9\uc870\uac74\uc740 \uc808\ub300\ud3c9\uac00 70\uc810\uc785\ub2c8\ub2e4.<br \/>\n<\/strong>\ub9cc\uc810\uc744 \uc694\ud558\ub294 \uc2dc\ud5d8\uc774 \uc544\ub2c8\ub77c\ub294 \uac83\uc744 \ud56d\uc0c1 \uba85\uc2ec\ud558\uc154\uc57c\ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"> \ubb38\uc81c\ub97c \ubc84\ub9b4 \ub588 \uacfc\uac10\ud558\uac8c \ubc84\ub9ac\uc138\uc694!<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc740 \ubc18\ub4dc\uc2dc \uacc4\uc0b0\uc774 \uc544\ub2cc \ub9d0 \ubb38\uc81c\uc5d0\uc11c \ub9ce\uc740 \uc810\uc218\ub97c \ud68d\ub4dd\ud558\uace0<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\ud55c \ubc88\uc5d0 \ud480\ub9ac\uc9c0 \uc54a\uc740 \uacc4\uc0b0\ubb38\uc81c\ub294 \uc989\uc2dc \ubc84\ub9ac\uace0 \ub2e4\uc74c\ubb38\uc81c\ub85c \ub118\uc5b4\uac00\uc154\uc57c \ud569\ub2c8\ub2e4.<br \/>\n<\/strong>\ub9c8\uc9c0\ub9c9 \uac80\ud1a0\uae4c\uc9c0 \ub05d\ub098\uace0 \ub0a8\uc740\uc2dc\uac04\uc5d0 \ub9c8\ubb34\ub9ac \ud558\uc2dc\uba74 \ucda9\ubd84\ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc2dc\ud5d8\uc2dc\uac04\uc774 \uc0c1\ub2f9\ud788 \uc9e7\uae30 \ub54c\ubb38\uc5d0 \uc5ed\uc2dc\ub098 \uacc4\uc0b0\ubb38\uc81c\uc758 \uc219\ub2ec\uc774 \uac00\uc7a5 \uc911\uc694\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"_IFRS%EA%B4%80%EB%A6%AC%EC%82%AC-%EC%8B%9C%ED%97%98%EC%9D%BC%EC%A0%95\"><\/span>\u00a0<strong>IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8\uc77c\uc815<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\" wp-image-241 aligncenter\" src=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8\uc77c\uc815-300x118.png\" alt=\"IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8\uc77c\uc815\" width=\"491\" height=\"193\" srcset=\"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8\uc77c\uc815-300x118.png 300w, https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc2dc\ud5d8\uc77c\uc815.png 709w\" sizes=\"(max-width: 491px) 100vw, 491px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\">IFRS \uad00\ub9ac\uc0ac\uc758 \uac00\uc7a5 \ud070 \ub2e8\uc810\uc740 \ubc14\ub85c \uc2dc\ud5d8\uc5d0 \ub300\ud55c \uc811\uadfc\uc131\uc774 \uc88b\uc9c0 \ubabb\ud558\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uad6d\uac00\uacf5\uc778\uc790\uaca9\uc99d\ub3c4 \uc544\ub2c8\uace0 \ubbfc\uac04\uacf5\uc778\uc790\uaca9\uc99d\ub3c4 \uc544\ub2cc \ub2e8\uc21c \ub4f1\ub85d\uc790\uaca9\uc99d\uc774\ub2e4 \ubcf4\ub2c8<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc2dc\ud5d8\uc7a5\ub3c4 \ub9ce\uc774 \uc5c6\uc2b5\ub2c8\ub2e4. \uc778\uadfc\uc9c0\uc5ed\uc73c\ub85c \uc798 \uc7a1\uc73c\uc154\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc790\uaca9\uc99d\uc758 \ud004\ub9ac\ud2f0\uc640 \uadf8 \uc218\uc694\uc5d0 \ube44\ud574 \uacf5\uae09\uc774 \ud604\uc800\ud788 \ubd80\uc871\ud558\ub2e4\ub294 \ub73b\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc2dc\ud5d8\uc744 1\ub144\uc5d0 \ub2e8 2\ubc88 6\uac1c\uc6d4\uc5d0 \ud55c \ubc88\uc529 \ubd05\ub2c8\ub2e4.<br \/>\n<\/strong>6\uac1c\uc6d4\uc774\uba74 \ucda9\ubd84\ud788 \ud569\uaca9\ud560 \uc218 \uc788\ub294 \uc2dc\uac04\uc774\ub2c8 \ud55c \ubc88\uc5d0 \ud1b5\uacfc\ud560 \uc218 \uc788\uac8c \uc798 \uc900\ube44\ud574\uc57c\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"IFRS%EA%B4%80%EB%A6%AC%EC%82%AC-%ED%9A%A8%EB%8A%A5\"><\/span><strong>IFRS\uad00\ub9ac\uc0ac-\ud6a8\ub2a5<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-size: 14pt;\">IFRS \uad00\ub9ac\uc0ac\ub294 \uc0c1\uc7a5\uae30\uc5c5 \uc7ac\ubb34\ud300\uc5d0 \ucde8\uc9c1\uc744 \ubaa9\ud45c\ub85c \ud558\uc2e4 \ub584 \ub9ce\uc774 \uc54c\uc544\uc8fc\ub294 \uc790\uaca9\uc99d\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc560\ucd08\uc5d0 \uc2dc\ud5d8\uc758 \ubaa9\ud45c\uac00 \uc0c1\uc7a5\uae30\uc5c5\uc5d0 \ud3ec\ucee4\uc2f1 \ub418\uc5b4\uc788\uc73c\uba70 \ubb38\uc81c\uc5d0 \uc8fc\uc5b4\uc9c0\ub294 \uc0c1\ud669\ub3c4 \uadf8\ub807\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc2e4\uc81c\ub85c \uc218\uc694\uc640 \uc790\uaca9\uc99d\uc758 \ubc94\uc6a9\uc131\uc740 \uaf64 \uc54c\ub824\uc838 \uc788\uc2b5\ub2c8\ub2e4, \uc774\uac78 \ub354 \ub192\uac8c \ucc98\uc8fc\ub294 \uacf3\ub3c4 \ub9ce\uc2b5\ub2c8\ub2e4\ub9cc,<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc2dc\ud5d8\uc758 \uc811\uadfc\uc131\uc774 \ubd80\uc871\ud558\uc5ec \uacf5\uae09\uc774 \ud604\uc800\ud788 \ub5a8\uc5b4\uc9d1\ub2c8\ub2e4.<br \/>\n<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\ud558\uc9c0\ub9cc \uadf8 \ub9d0\uc740 \ub3cc\ub824\ub9d0\ud558\uba74 \uc5ec\ub7ec\ubd84\uc5d0\uac8c \ub354 \uc88b\uc740 \uacbd\uc7c1\ub825\uc744 \uc81c\uacf5\ud55c\ub2e4\ub294 \uc758\ubbf8\uac00 \ub429\ub2c8\ub2e4<\/strong>.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc0c1\uc7a5\ub41c \uc911\uacac,\ub300\uae30\uc5c5\uc5d0 \ucde8\uc9c1\uc774 \ubaa9\ud45c\uc774\uc2e0 \ubd84\ub4e4\ud55c\ud14c\ub294 \ub9e4\uc6b0 \uc88b\uc740 \uc790\uaca9\uc99d\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2e4\ub9cc \uc774\uac78 \ucde8\ub4dd\ud558\uc168\ub2e4\uba74 \uc911\uacac \ubc11 \uc911\uc18c\uae30\uc5c5\uc5d0\ub294 \ucde8\uc9c1\ud558\uc9c0\ub9c8\uc2dc\uae38 \ubc14\ub78d\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc815\ub9d0 \uc0c1\uc7a5\ub41c \uc5c4\uccad\ub09c \uac15\uc18c\uae30\uc5c5\uc774 \uc544\ub2c8\ub77c\uba74 \ud06c\uac8c \uc720\uc758\ubbf8\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uadf8\ub9cc\ud07c \uc5b4\ub824\uc6b4 \uc790\uaca9\uc99d\uc774\ub2c8 \uadf8\uc5d0 \uac78\ub9de\ub294 \uae30\uc5c5\uc5d0 \ucde8\uc9c1\ud558\uc168\uc73c\uba74 \uc88b\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p>&nbsp;<\/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;\">IFRS \uad00\ub9ac\uc0ac\ub294 \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc5d0 \ube44\ud574 \ubc94\uc6a9\uc131\uc774 \ub5a8\uc5b4\uc9c0\ub294 \uac83\uc774 \ub9de\uc2b5\ub2c8\ub2e4. \uadf8\ub9cc\ud07c \uc7a5\ub2e8\uc774 \ub69c\ub837\ud569\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2e4\uc591\ud55c \ud68c\uacc4\uc9c0\uc2dd\uc5d0\ub294 \uc870\uae08 \ubaa8\uc790\ub784 \uc218\ub294 \uc788\uc9c0\ub9cc,\u00a0<strong>\uc801\uc5b4\ub3c4 \uc7ac\ubb34\ud68c\uacc4\ub9cc\ud07c\uc740 \uac00\uc7a5 \uc774\ud574\ub3c4\uac00 \ub192\uc2b5\ub2c8\ub2e4.<br \/>\n<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc774 \ud68c\uacc4\ud300\uc5d0 \uac04\ub2e4\uba74, \uc138\ubb34\uc801\uc778 \uc9c0\uc2dd\ubcf4\ub2e8 \ud68c\uacc4\uc9c0\uc2dd\uc774 \ud6e8\uc52c \uc911\uc694\ud558\uae30 \ub54c\ubb38\uc5d0<\/span><br \/>\n<span style=\"font-size: 14pt;\"> \uc9c1\ubb34\uc5d0 \ub530\ub77c \uc624\ud788\ub824 \ub354 \ud6a8\uc728\uc801\uc77c \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4,<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc560\ucd08\uc5d0 \uc774 \uc790\uaca9\uc99d\uc740 \ud68c\uacc4\ubc95\uc778 \uc138\ubb34\ubc95\uc778 \uac19\uc740 \ud2b9\uc815\ubc94\uc704\ub97c \uc9c0\uce6d\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c<\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\uc5b4\ub290\uc815\ub3c4 \uaddc\ubaa8\uac00 \uc788\ub294 \ud070 \uc77c\ubc18\uae30\uc5c5\uc774 \ubaa9\ud45c\uc774\uae30 \ub54c\ubb38\uc5d0\u00a0 \uc2a4\ud399\uc73c\ub85c \ub354 \uc720\uc6a9\ud574\ubcf4\uc774\uae30\ub294 \ud569\ub2c8\ub2e4.<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\ud558\uc9c0\ub9cc \uacb0\ucf54 \uc27d\uc9c0\uc54a\ub294 \ub09c\uc774\ub3c4\uc640 <strong>6\uac1c\uc6d4 \ub2e8\uc704\uc758 \uc2dc\ud5d8\uc774\uae30 \ub54c\ubb38\uc5d0 \ud655\uc2e4\ud55c \uc900\ube44\uac00 \ud544\uc694<\/strong>\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\">\uafb8\uc900\ud788 \ud68c\uacc4\ub97c \ud574\uc624\uc168\ub2e4\uba74 \uc5b4\ub835\uc9c0 \uc54a\uc73c\uc2e4\uac81\ub2c8\ub2e4!<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc5ec\ub7ec\ubd84\uc758 \uc218\ud5d8\uc0dd\ud65c\uc5d0 \ud589\uc6b4\uc744 \ubc14\ub77c\uaca0\uc2b5\ub2c8\ub2e4<\/span><br \/>\n<span style=\"font-size: 14pt;\">\ub2e4\uc74c\uc5d0\ub3c4 \ub354 \uc88b\uc740 \uc790\uaca9\uc99d \uc815\ubcf4\ub85c \ub3cc\uc544\uc624\uaca0\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc2dc\ud5d8\uc758 \uc8fc\uad00\ucc98\uc778 CIM\uc0ac\uc774\ud2b8\uc758 \ub9c1\ud06c\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.ifrstest.org\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ifrstest.org\/<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\ub2e4\uc591\ud55c \uc790\uaca9\uc99d\uc758 \uc815\ubcf4\ub97c \ub2f4\uc740 \ube14\ub85c\uadf8\uc785\ub2c8\ub2e4.<\/span><br \/>\n<span style=\"font-size: 14pt;\"><a href=\"https:\/\/licensefactory.co.kr\/\">https:\/\/licensefactory.co.kr\/<\/a><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\uc77d\uc5b4\uc8fc\uc154\uc11c \uac10\uc0ac\ud569\ub2c8\ub2e4.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IFRS\uad00\ub9ac\uc0ac \uc11c\ub860 IFRS\ub294 \uc790\ubcf8\uc2dc\uc7a5\uc774 \ubc94\uc704\uac00 \uad6d\uacbd\uc744 \ucd08\uc6d4\ud558\uae30 \uc2dc\uc791\ud558\uba74\uc11c \uc804\uc9c0\uad6c\uc801\uc73c\ub85c \ud1b5\uc6a9\ub418\ub294 \ud68c\uacc4\uae30\uc900\uc785\ub2c8\ub2e4. \uc0ac\uc2e4\uc0c1 \uc720\uc758\ubbf8\ud55c \uc790\ubcf8\uc2dc\uc7a5\uc744 \uac00\uc9c0\uace0 \uc788\ub294 \ubaa8\ub4e0 \uad6d\uac00\uac00 IFRS\ub97c \uc0ac\uc6a9\ud558\uace0 \uc788\uc73c\uba70 \uc6b0\ub9ac\ub098\ub77c\ub3c4 \uae30\uc5c5\uc758 \uaddc\ubaa8\uac00 \uc77c\uc815\uc218\uc900\uc774\uc0c1\uc774 \ub118\uc5b4\uac00\uba70\ub204 IFRS\ub97c \ubc18\ub4dc\uc2dc \uc0ac\uc6a9\ud558\uc5ec\ud590 \ud569\ub2c8\ub2e4. \uc678\uad6d\uc790\ubcf8\uc758 \ud22c\uc790\ub098 \ud639\uc740 \uc8fc\uc2dd\uc2dc\uc7a5\uc5d0 \uc0c1\uc7a5\ud558\uc5ec \uc678\uad6d\uc778\uc758 \uc8fc\uc2dd \ub9e4\uc218\uac00 \uc77c\uc5b4\ub098\uac8c \ud558\uae30\uc704\ud574\uc11c\ub294 \ubc18\ub4dc\uc2dc \uc0ac\uc6a9\ud574\uc57c\ud558\ub294 \ud68c\uacc4\uae30\uc900\uc774\ub2c8 \uadf8 \uc911\uc694\uc131\uc740 \uc804\ubd80\ud130 \uafb8\uc900\ud788 \uc99d\uac00\ud574\uc624\uace0 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. IFRS\uad00\ub9ac\uc0ac\ub294 \uc0ac\uc6a9\uc790\uac00 \uc0c1\uc7a5\uae30\uc5c5 \uc7ac\ubb34\ud300\uc5d0\uc11c \ubb34\ub9ac\uc5c6\uc774 \uc5c5\ubb34\ub97c &#8230; <a title=\"\uc138\ubb34\ud68c\uacc4 \uc790\uaca9\uc99d-IFRS\uad00\ub9ac\uc0ac\" 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-ifrs%ea%b4%80%eb%a6%ac%ec%82%ac\/\" aria-label=\"Read more about \uc138\ubb34\ud68c\uacc4 \uc790\uaca9\uc99d-IFRS\uad00\ub9ac\uc0ac\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":238,"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":[1791,1781,1788,1787,1782,1783,1790,1789,1785,1786,1798,1800,1795,1796,1797,1799,1784,1477,1794,1085,1079,1083,1081,1082,1793,1089,1080,1086,1792],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/licensefactory.co.kr\/wp-content\/uploads\/2023\/09\/IFRS\uad00\ub9ac\uc0ac-\uc378\ub124\uc77c-e1690810462913.png","_links":{"self":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/237"}],"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=237"}],"version-history":[{"count":2,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/237\/revisions"}],"predecessor-version":[{"id":243,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/posts\/237\/revisions\/243"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/media\/238"}],"wp:attachment":[{"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/media?parent=237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/categories?post=237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/licensefactory.co.kr\/wp-json\/wp\/v2\/tags?post=237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}