ȸ(IFRS : International Financial Reporting Standards)̶ ȸ ó 繫ǥ ϼ ̱ ȸȸ(IASB) ` ۷ι ȸ`̴.
EU, ȣ 100 ̸ ǹ Ǵ ϰ ִ. ̱ ܱ ؼ 2008 ̱ ȸ(US GAAP) ʿ IFRS ڱ ؼ 2012 2Ⱓ IFRS GAAP ߺ Ⱓ ģ 2014 IFRS ǹȭ ħ̴. IFRS ȸ簡 ִ 繫ǥ ⺻ ϰ , ϰ ִ ڻ̳ ä ġ (尡ġ) ϵ ϰ ִ. ȸڰ ո ȸó ֵ ȸó ⺻Ģ ϴ ַϰ ִ. IFRS ٰ ѱ ä ȸ(K-IFRS) غ ̸ ְ ߴ. 2011ʹ K-IFRS ǹ Ѵ. [ ϰ & mk.co.kr, ] |