{"id":8020,"date":"2025-11-21T09:36:16","date_gmt":"2025-11-21T00:36:16","guid":{"rendered":"https:\/\/www.doochang.co.kr\/blog\/ifrs-18-%ec%8b%a4%eb%ac%b4-%ed%95%b4%ec%84%9d%ec%9d%98-%eb%b3%b5%ec%9e%a1%ec%84%b1-%ec%98%81%ec%97%85%ea%b3%bc-%ed%88%ac%ec%9e%90%ec%9e%90%ec%82%b0-%ea%b5%ac%eb%b3%84%ec%9d%98-%ec%a4%91%ec%9a%94\/"},"modified":"2025-11-21T09:36:16","modified_gmt":"2025-11-21T00:36:16","slug":"ifrs-18-%ec%8b%a4%eb%ac%b4-%ed%95%b4%ec%84%9d%ec%9d%98-%eb%b3%b5%ec%9e%a1%ec%84%b1-%ec%98%81%ec%97%85%ea%b3%bc-%ed%88%ac%ec%9e%90%ec%9e%90%ec%82%b0-%ea%b5%ac%eb%b3%84%ec%9d%98-%ec%a4%91%ec%9a%94","status":"publish","type":"post","link":"https:\/\/www.doochang.co.kr\/blog\/ifrs-18-%ec%8b%a4%eb%ac%b4-%ed%95%b4%ec%84%9d%ec%9d%98-%eb%b3%b5%ec%9e%a1%ec%84%b1-%ec%98%81%ec%97%85%ea%b3%bc-%ed%88%ac%ec%9e%90%ec%9e%90%ec%82%b0-%ea%b5%ac%eb%b3%84%ec%9d%98-%ec%a4%91%ec%9a%94\/","title":{"rendered":"IFRS 18 \uc2e4\ubb34 \ud574\uc11d\uc758 \ubcf5\uc7a1\uc131 \uc601\uc5c5\uacfc \ud22c\uc790\uc790\uc0b0 \uad6c\ubcc4\uc758 \uc911\uc694\uc131"},"content":{"rendered":"

\uc81c17\ud68c \uad6d\uc81c\ud68c\uacc4\ud3ec\ub7fc\uc774 18\uc77c \uc11c\uc6b8 \uc5ec\uc758\ub3c4 \ucf58\ub798\ub4dc \ud638\ud154\uc5d0\uc11c \uac1c\ucd5c\ub418\uc5c8\ub2e4. \uc774\ubc88 \ud3ec\ub7fc\uc740 \ud30c\uc774\ub0b8\uc15c\ub274\uc2a4\uc640 \ud55c\uad6d\uacf5\uc778\ud68c\uacc4\uc0ac\ud68c\uac00 \uacf5\ub3d9\uc73c\ub85c \uc8fc\ucd5c\ud558\uba70, \ud68c\uacc4 \uc804\ubb38\uac00\ub4e4\uc774 \ubaa8\uc5ec IFRS 18\uc758 \uc2e4\ubb34\uc801 \ud574\uc11d\uc5d0 \ub300\ud55c \ub2e4\uc591\ud55c \uc758\uacac\uc744 \ub098\ub204\uc5c8\ub2e4. \uae40\uc218\uad11 \uc0bc\uc815\ud68c\uacc4\ubc95\uc778 \ud30c\ud2b8\ub108\ub294 \uc8fc\uc81c \ubc1c\ud45c\ub97c \ud1b5\ud574 IFRS 18\uc758 \ub3c4\uc785 \ubc0f \uc801\uc6a9 \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\ub4e4\uc774 \uc9c1\uba74\ud558\ub294 \uc8fc\uc694 \uc7c1\uc810\uc744 \uc124\uba85\ud588\ub2e4.<\/p>\n

\uae40 \ud30c\ud2b8\ub108\ub294 IFRS 18\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \ud45c\uc2dc \ubc0f \uacf5\uc2dc \uae30\uc900\uc744 \uc815\ub9bd\ud558\ub294 \ub370 \uc788\uc5b4 \uc2e4\ubb34\uc801\uc73c\ub85c \ub9ce\uc740 \uace0\ubbfc\uc744 \uc694\uad6c\ud55c\ub2e4\uace0 \uc804\ud588\ub2e4. \ud2b9\ud788, \uc601\uc5c5\uc790\uc0b0\uacfc \ud22c\uc790\uc790\uc0b0\uc744 \uad6c\ubcc4\ud558\ub294 \uac83\uc774 \ud575\uc2ec\uc801\uc778 \uacfc\uc81c\uc784\uc744 \uc9c0\uc801\ud588\ub2e4. \uc790\uc0b0\uc758 \ubd84\ub958\uac00 \uba85\ud655\ud788 \uc774\ub8e8\uc5b4\uc838\uc57c\ub9cc \uc774\uc5d0 \ub530\ub978 \uc190\uc775\uc744 \uc801\uc808\ud788 \ud30c\uc545\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4. IFRS 18\uc740 \ud22c\uc790\uc790\uc0b0\uc744 \ub3c5\ub9bd\uc801\uc73c\ub85c \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\ub294 \uc790\uc0b0\uc73c\ub85c \uc815\uc758\ud558\uba70, \uc774\uc5d0 \ud3ec\ud568\ub418\ub294 \uc790\uc0b0\uc73c\ub85c\ub294 \ud22c\uc790 \ubd80\ub3d9\uc0b0, \uc784\ub300\ub8cc \ucc44\uad8c, \uc9c0\ubd84\uc0c1\ud488 \ubc0f \ucc44\ubb34\uc0c1\ud488 \ub4f1\uc774 \uc788\ub2e4. \ubc18\uba74, \uc601\uc5c5\uc790\uc0b0\uc740 \ud22c\uc790\uc790\uc0b0\uc744 \uc81c\uc678\ud55c \ubaa8\ub4e0 \uc790\uc0b0\uc744 \ud3ec\uad04\ud55c\ub2e4. <\/p>\n

\uc774\ub7ec\ud55c \uad6c\ubcc4\uc740 \uc190\uc775\uc758 \ubd84\ub958\uc5d0\ub3c4 \ud070 \uc601\ud5a5\uc744 \ubbf8\uce5c\ub2e4. \ud22c\uc790\uc790\uc0b0\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc190\uc775\uc740 \ud22c\uc790\ubc94\uc8fc\ub85c, \uc601\uc5c5\uc790\uc0b0\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc190\uc775\uc740 \uc601\uc5c5\ubc94\uc8fc\ub85c \ubd84\ub958\ub41c\ub2e4. \uadf8\ub7ec\ub098 \ud2b9\uc815 \ud22c\uc790\uc790\uc0b0\uc5d0 \ub300\ud55c \ud22c\uc790\uac00 \uc8fc\ub41c \uc0ac\uc5c5\ud65c\ub3d9\uc774\ub77c\uba74, \uadf8 \uc190\uc775 \uc5ed\uc2dc \uc601\uc5c5\ubc94\uc8fc\ub85c \ubd84\ub958\ub420 \uc218 \uc788\ub294 \uaddc\uc815\uc774 \uc874\uc7ac\ud55c\ub2e4. \uc774\ub294 \uc2e4\ubb34\uc790\ub4e4\uc5d0\uac8c \ud63c\ub780\uc744 \ucd08\ub798\ud560 \uc218 \uc788\ub294 \uc694\uc18c \uc911 \ud558\ub098\ub85c \uc9c0\uc801\ub418\uc5c8\ub2e4.<\/p>\n

\ub610\ud55c, \ud30c\uc0dd\uc0c1\ud488 \uad00\ub828 \uc190\uc775\uc758 \ubc94\uc8fc \uad6c\ubd84\ub3c4 \uc911\uc694\ud55c \uc7c1\uc810\uc73c\ub85c \ub5a0\uc62c\ub790\ub2e4. IFRS 18 \uae30\uc900\uc11c\uc5d0 \ub530\ub974\uba74, \uc2dd\ubcc4\ub41c \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uae30 \uc704\ud574 \uc0ac\uc6a9\ub41c \ud30c\uc0dd\uc0c1\ud488\uc758 \uc190\uc775\uc740 \ud574\ub2f9 \uc704\ud5d8\uacfc \ub3d9\uc77c\ud55c \ubc94\uc8fc\ub85c \ubd84\ub958\ud574\uc57c \ud55c\ub2e4. \ubc18\uba74, \uc790\uae08\uc870\ub2ec\uacfc \uad00\ub828\ub41c \uac70\ub798\uc640 \uc5f0\uad00\ub420 \uacbd\uc6b0, \uc7ac\ubb34\ubc94\uc8fc\ub85c \ubd84\ub958\ub420 \uc218 \uc788\ub2e4. \uae30\uc874 \uccb4\uacc4\uc5d0\uc11c\ub294 \ud30c\uc0dd\uc0c1\ud488 \uc190\uc775\uc744 \uae08\uc735\uc190\uc775\uc73c\ub85c \ucc98\ub9ac\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc558\uc73c\ub098, IFRS 18 \ub3c4\uc785 \uc774\ud6c4\uc5d0\ub294 \uc601\uc5c5\ubc94\uc8fc\ub85c\uc758 \ubd84\ub958\uac00 \uc99d\uac00\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\uace0 \uc788\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \uae30\uc900\uc5d0 \uc801\uc751\ud558\ub294 \ub370 \uc788\uc5b4 \ucd94\uac00\uc801\uc778 \uace0\ubbfc\uc744 \ud544\uc694\ub85c \ud55c\ub2e4.<\/p>\n

\uae40\uc218\uad11 \ud30c\ud2b8\ub108\ub294 \uc2e0\uc8fc\uc778\uc218\uad8c \uc190\uc775\uc758 \ubc94\uc8fc \ubd84\ub958\ub97c \uc608\ub85c \ub4e4\uc5b4 \uc124\uba85\ud558\uc600\ub2e4. A\uc0ac\uac00 B\uc0ac\uc758 \uc2e0\uc8fc\uc778\uc218\uad8c\uc744 \ucde8\ub4dd\ud55c \uacbd\uc6b0, A\uc0ac\ub294 \uc774\ub97c \uc601\uc5c5\ubc94\uc8fc\ub85c \ubcfc\uc9c0 \ud22c\uc790\ubc94\uc8fc\ub85c \ubcfc\uc9c0\uc5d0 \ub300\ud55c \ud310\ub2e8\uc774 \ud544\uc694\ud558\ub2e4. \uc2e0\uc8fc\uc778\uc218\uad8c\uc774 \uc2dd\ubcc4\ub41c \uc704\ud5d8\uc744 \ud5f7\uc9c0\ud558\uae30 \uc704\ud574 \ucde8\ub4dd\ub41c \uac83\uc774 \uc544\ub2c8\ub77c\uba74 \uc601\uc5c5\ubc94\uc8fc\ub85c \ubd84\ub958\ud574\uc57c \ud560 \uadfc\uac70\uac00 \ubd80\uc871\ud558\ub2e4\ub294 \uc8fc\uc7a5\uacfc, \uc8fc\uc2dd \uac00\uaca9 \ubcc0\ub3d9 \uc704\ud5d8\uc744 \uad00\ub9ac\ud558\uae30 \uc704\ud55c \uc218\ub2e8\uc73c\ub85c \ucde8\ub4dd\ud55c \uac83\uc774\ub77c\uba74 \ud22c\uc790\ubc94\uc8fc\ub85c \ubd10\uc57c \ud55c\ub2e4\ub294 \ub450 \uac00\uc9c0 \uc2dc\uac01\uc774 \uc874\uc7ac\ud55c\ub2e4. <\/p>\n

\uc678\ud658 \uc190\uc775\uc758 \ubc94\uc8fc \uad6c\ubd84\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc758\uacac\uc774 \uc5c7\uac08\ub9ac\uace0 \uc788\ub2e4. \uae40 \ud30c\ud2b8\ub108\ub294 \uc678\ud658\ucc28\uc774\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc218\uc775\uc774\ub098 \ube44\uc6a9\uc744 \ub3d9\uc77c\ud55c \ubc94\uc8fc\ub85c \ubd84\ub958\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc774\ub77c\uace0 \uc124\uba85\ud558\uc600\ub2e4. \uadf8\ub7ec\ub098 \uacfc\ub3c4\ud55c \uc6d0\uac00\ub098 \ub178\ub825\uc744 \ub3d9\ubc18\ud560 \uacbd\uc6b0\uc5d0\ub294 \uc601\uc5c5\ubc94\uc8fc\ub85c \ubd84\ub958\ud560 \uc218 \uc788\ub3c4\ub85d \uba85\uc2dc\ub3fc \uc788\ub2e4\ub294 \uc810\ub3c4 \uc8fc\ubaa9\ud560 \ub9cc\ud558\ub2e4. \ub0b4\ubd80 \uac70\ub798\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc678\ud658\uc190\uc775\uc744 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud560 \uac83\uc778\uac00\uc5d0 \ub300\ud55c \ub17c\uc758\ub3c4 \ud65c\ubc1c\ud788 \uc9c4\ud589\ub418\uace0 \uc788\uc73c\uba70, \uc774\ub294 \uc5f0\uacb0 \uc7ac\ubb34\uc81c\ud45c\uc758 \uc791\uc131 \uc2dc \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d\uc774\ub2e4. <\/p>\n

\uae40 \ud30c\ud2b8\ub108\ub294 IFRS 18\uc758 \ub3c4\uc785\uc774 \uc7ac\ubb34\uc81c\ud45c \uc815\ubcf4\uc758 \ud1b5\ud569 \ubc0f \uc138\ubd84\ud654\uc5d0 \ub300\ud55c \uc138\ubd80 \uc9c0\uce68\uc744 \ud544\uc694\ub85c \ud55c\ub2e4\uace0 \uac15\uc870\ud558\uba70, \uc190\uc775\uacc4\uc0b0\uc11c\uc758 \uae30\ub2a5\ubcc4 \ubd84\ub958 \uc801\uc6a9\uc774 \uc8fc\uc694 \uc2e4\ubb34 \uc774\uc288\ub85c \ubd80\uac01\ub420 \uac83\uc774\ub77c\uace0 \uc804\ub9dd\ud588\ub2e4. \uad6d\ub0b4 \uae30\uc5c5\ub4e4\uc740 \uc0ac\uc6a9\uc790\ub4e4\uc5d0\uac8c \uc720\uc6a9\ud558\uace0 \uad6c\uc870\ud654\ub41c \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \uc801\uc6a9 \ubc29\uc2dd\uc744 \uc2ec\ub3c4 \uc788\uac8c \uace0\ubbfc\ud574\uc57c \ud560 \ud544\uc694\uc131\uc774 \uc81c\uae30\ub418\uace0 \uc788\ub2e4. <\/p>\n

\uc774\ubc88 \ud3ec\ub7fc\uc740 IFRS 18\uc758 \uc2e4\ubb34\uc801 \ud574\uc11d \ubc0f \uc801\uc6a9\uc5d0 \ub300\ud55c \ub2e4\uc591\ud55c \uc2dc\uac01\uc744 \uacf5\uc720\ud560 \uc218 \uc788\ub294 \uae30\ud68c\uc600\ub2e4. \uae30\uc5c5\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \uae30\uc900\uc5d0 \uc6d0\ud65c\ud788 \uc801\uc751\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc9c0\uc18d\uc801\uc778 \ub17c\uc758\uc640 \uc5f0\uad6c\uac00 \ud544\uc694\ud560 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n

[\uad00\ub828\uae30\uc0ac] https:\/\/n.news.naver.com\/mnews\/article\/014\/0005436113?sid=101<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\uc81c17\ud68c \uad6d\uc81c\ud68c\uacc4\ud3ec\ub7fc\uc774 18\uc77c \uc11c\uc6b8 \uc5ec\uc758\ub3c4 \ucf58\ub798\ub4dc \ud638\ud154\uc5d0\uc11c \uac1c\ucd5c\ub418\uc5c8\ub2e4. \uc774\ubc88 \ud3ec\ub7fc\uc740 \ud30c\uc774\ub0b8\uc15c\ub274\uc2a4\uc640 \ud55c\uad6d\uacf5\uc778\ud68c\uacc4\uc0ac\ud68c\uac00 \uacf5\ub3d9\uc73c\ub85c \uc8fc\ucd5c\ud558\uba70, \ud68c\uacc4 \uc804\ubb38\uac00\ub4e4\uc774 \ubaa8\uc5ec IFRS 18\uc758 \uc2e4\ubb34\uc801 \ud574\uc11d\uc5d0 \ub300\ud55c \ub2e4\uc591\ud55c \uc758\uacac\uc744 \ub098\ub204\uc5c8\ub2e4. \uae40\uc218\uad11 \uc0bc\uc815\ud68c\uacc4\ubc95\uc778 \ud30c\ud2b8\ub108\ub294 \uc8fc\uc81c \ubc1c\ud45c\ub97c \ud1b5\ud574 IFRS 18\uc758 \ub3c4\uc785 \ubc0f \uc801\uc6a9 \uacfc\uc815\uc5d0\uc11c \uae30\uc5c5\ub4e4\uc774 \uc9c1\uba74\ud558\ub294 \uc8fc\uc694 \uc7c1\uc810\uc744 \uc124\uba85\ud588\ub2e4. \uae40 \ud30c\ud2b8\ub108\ub294 IFRS 18\uc774 \uc7ac\ubb34\uc81c\ud45c\uc758 \ud45c\uc2dc \ubc0f \uacf5\uc2dc \uae30\uc900\uc744 \uc815\ub9bd\ud558\ub294 \ub370 \uc788\uc5b4 \uc2e4\ubb34\uc801\uc73c\ub85c […]<\/p>\n","protected":false},"author":53,"featured_media":67,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"IFRS 18","_yoast_wpseo_metadesc":"\uc81c17\ud68c \uad6d\uc81c\ud68c\uacc4\ud3ec\ub7fc\uc5d0\uc11c \uae40\uc218\uad11 \uc0bc\uc815\ud68c\uacc4\ubc95\uc778 \ud30c\ud2b8\ub108\ub294 IFRS 18\uc758 \uc2e4\ubb34\uc801 \ud574\uc11d\uacfc \uad00\ub828\ub41c \uc601\uc5c5\uc790\uc0b0 \ubc0f \ud22c\uc790\uc790\uc0b0 \uad6c\ubcc4\uc758 \uc911\uc694\uc131\uc744 \uac15\uc870\ud558\uba70, \ud30c\uc0dd\uc0c1\ud488\uacfc \uc678\ud658\uc190\uc775\uc758 \ubc94\uc8fc \uad6c\ubd84\uc5d0 \ub300\ud55c \uc7c1\uc810\ub4e4\uc744 \ub17c\uc758\ud588\ub2e4. \uae30\uc5c5\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \ud68c\uacc4 \uae30\uc900\uc5d0 \uc801\uc751\ud558\uae30 \uc704\ud55c \uace0\ubbfc\uc774 \ud544\uc694\ud568\uc744 \uc5ed\uc124\ud558\uc600\ub2e4.","footnotes":""},"categories":[4],"tags":[6655,6657,6658,6659,6656],"class_list":["post-8020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-4","tag-ifrs-18","tag-6657","tag-6658","tag-6659","tag-6656"],"yoast_head":"\nIFRS 18 \uc2e4\ubb34 \ud574\uc11d\uc758 \ubcf5\uc7a1\uc131 \uc601\uc5c5\uacfc \ud22c\uc790\uc790\uc0b0 \uad6c\ubcc4\uc758 \uc911\uc694\uc131 - \ub450\ucc3d\ud2b9\ud5c8\ubc95\ub960\uc0ac\ubb34\uc18c<\/title>\n<meta name=\"description\" content=\"\uc81c17\ud68c \uad6d\uc81c\ud68c\uacc4\ud3ec\ub7fc\uc5d0\uc11c \uae40\uc218\uad11 \uc0bc\uc815\ud68c\uacc4\ubc95\uc778 \ud30c\ud2b8\ub108\ub294 IFRS 18\uc758 \uc2e4\ubb34\uc801 \ud574\uc11d\uacfc \uad00\ub828\ub41c \uc601\uc5c5\uc790\uc0b0 \ubc0f \ud22c\uc790\uc790\uc0b0 \uad6c\ubcc4\uc758 \uc911\uc694\uc131\uc744 \uac15\uc870\ud558\uba70, \ud30c\uc0dd\uc0c1\ud488\uacfc \uc678\ud658\uc190\uc775\uc758 \ubc94\uc8fc \uad6c\ubd84\uc5d0 \ub300\ud55c 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