IFRS?????????????

1
IFRS?????????????

• ??????????
• ? ? ?
• 2013.4.26

2
?????????
???????????
??????????
????
????
?????(Economic Consequence)
?????????????,???????????????????
??????????????,????????????(????????????)
????????
3
???????????

• ?????
• (?????)
• ?????
• ?????

?????????????-??????????????????
?????????????-?????????,?????????????

• ??????????-?????????????
• ????
• ????
• ????

4
???????????
5
???????????????
6
??IFRS?????

• ???????????????
• ?????????

???
????(H.C.)
????(R.C.)
???
????(F.V.)
????(P.V.)
7
??IFRS?????

• ???????????????
• ?????????-??????
• (Deprival Value Theory)

FV
PV
RC
RC
PV
FV
FV
PV
RC
PV
RC
FV
PV
FV
RC
RC
PV
FV
8
??IFRS?????

• ???????????????
• ?????????-??????(Adaptation Capability Theory)
• ??????????????????,????????????????????????(?????
  ???????)?
• ????????-?????
• (Recoverable Amount)

9
??IFRS?????

• ???????????????
• ???????????

??
??????????
?????????????
????????????????????
????
????????????
10
??IFRS?????

• ???????????????
• ???????????

????
??????????????,?????????
?????????
????
????????
????
?????????(?????),???????????????
???
???????????????
11
??IFRS?????

• ???????????????
• ???????????

??????
????????????????????,??????????????????,??????????
????????
????????
???????,???????
????
???????(???)
12
??IFRS?????

• ?????????????
• ??????????????
• ???????(5),A?B??????
• ???A?B,??????????

????(B)
???? 5
????(A)
10
15
13
??IFRS?????

• ?????????????
• ???????????
• ???????

14
??IFRS?????

• ?????????????
• ????????-????(Contract-Based)

?????
???? (????)
???? (???????)
?????????(??????)??????????????
15
??IFRS?????

• ?????????????
• ????????-????(Contract-Based)
• ???????????????????

?????
????
????
??????? gt ?????????
????????? gt ???????
16
??IFRS?????

• ?????????????
• ????????-????(Contract-Based)
• ?????????????(?????)???????????????,??????????,???
  ??(unbundle),??????????????????(???????)?

17
??IFRS?????

• ?????????????
• ????????-????(Contract-Based)
• ???????????
• ???????????????????
• ???????????????????????????????
• ????????????????????,??????????
• ?????????????????????,??????(???????)???,?????????
  ?????,???????????

REVENUE
18
??IFRS?????

• ?????????????
• ?????????????????????
• ???????????????(??)???(??????),???????????????(???
  ?)?
• ??????????????(????),?????????

19
??IFRS?????

• ?????????????
• ?????????????????????????
• ???????????????????
• ?????????????????????

????
??????
20
??IFRS?????

• ?????????????
• ?????????????/???
• ???????????????????????????(?????????)?
• ??/??????????????????????????,??????????

????
??????
21
??IFRS?????

• ???????????
• ???????
• ?????????,??????????
• ???????

22
??IFRS?????

• ???????????
• ???????
• ??????,?????????????
• ?????????
• ??????????
• ???????????????,????????????

23
??IFRS?????

• ???????????
• ????????????

????
????
????????????????75????????
??????????????????(major part)??????
?????????????????????????90????????
????????????????10???,????,?????,??????
?????????????????20???,??????
??????????????????????????????????????
????????????,????
???????????????????,??????
24
??IFRS?????

• ???????????
• ???????????

??????????????
????(CEO?CFO)???????????
???????(??)
????????????
????????????
25
??IFRS?????

• ???????????(IFRSs)
• ????????
• ????????
• ?????????
• ???????
• ???????
• ????????????
• IASB?FASB???
• IOSCO???

26
??IFRS?????

• ???????????(IFRSs)
• ????113??????????IFRS?
• ????
• ???Australia, New Zealand, Hong Kong, Korea
  (2011), Sri Lanka (2011), Malaysia (2012),
  Singapore (2012), Taiwan (2013)

27
??IFRS?????

• ???????????(IFRSs)
• ????113??????????IFRS?
• ??????Pakistan (2009)
• ????(2007-2011)
• ??2007 ??IFRS???US GAAP???
• 2009 ????????IFRS
• 2015 ??????IFRS

28
??IFRS?????????

• IFRS???
• ????????????????????,????????????????????????
• IFRS??????????
• ?????????
• ????????????????????
• ???????
• ????????????????,?????????????

29
??IFRS?????????

• IFRS??????????
• ?????????(Transparency),???????????????(Management
  Approach),???????(Asymmetry)?
• ??????????(????)?

30
??IFRS?????????

1. ????IFRS??????

31
Thank youfor your attention!