principles-based accounting - aossg
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PRINCIPLES-BASED ACCOUNTINGWe must strike flint to start fire
Korean
Accounting
Association
Jongsoo Han (First author)SeongPyo Cho
Soong-Soo Han
Eung-Gil Kim
Younghan Lee
Jong-Sung Park
Minsup Song
Why we published the English summary of Principles-based Accounting: We
must strike flint to start fire
As a long-time adopter of rules-based accounting, Korea had to face
unexpected challenges since Korea adopted principles-based IFRS in 2011.
To identify what caused such problems and to seek the solutions thereto,
the Korea Accounting Association (KAA) organized a research team and
conducted surveys and interviews of companies, auditors and regulatory
bodies in Korea. Furthermore, the KAA visited a number of overseas
accounting standard setters, regulatory bodies, and accounting firms who had
wider experiences on IFRS. Based on these efforts, the KAA published a book
titled Principles-based Accounting: We must strike flint to start fire in May
2020. The book looks deeply into how principles-based accounting can be
understood and applied in a rules-based society.
This English summary is an excerpt from the gist addressed in the book,
including how principles-based accounting is understood in Korea; Koreaโs
experience toward IFRS implementation and the issues raised; and the efforts
taken to overcome various challenges with a few more alternatives suggested
by the research team.
We sincerely hope this summary would be of assistance to various
stakeholders of financial reporting in other countries which either plan or
recently have adopted principles-based IFRS.
Contents
Prologue โ 7
Chapter 1 Adopting principles-based accounting โ 11
1-1 The Korean legal system and the adoption of principles-based
accounting / 11
1-2 Major drivers of IFRS adoption / 14
1-3 Challenges of applying principles-based accounting in a rules-based
environment / 19
Chapter 2 Issues related to the application of principles-based
accounting โ 25
2-1 The issues companies face: Increased management discretion and cost / 26
2-2 The issues auditors face: Increased auditorโs risks and possible conflicts / 29
2-3 The issues regulatory bodies face: Increased conflicts from the limitations of
corporate reporting review and differing interpretations / 31
Chapter 3 Solutions for principles-based accounting โ 35
3-1 The business side: Set up stronger due process and better communication
with stakeholders / 36
3-2 Auditors: Strengthen human resources and reorganize the audit
procedures / 42
3-3 Regulatory bodies: Accept diversity and exercise preventative supervision / 44
3-4 Further issues in establishing principles-based accounting / 50
Epilogue โ 53
Prologue 7
Prologue
In 2007, Korea decided to adopt the International Financial Reporting
Standards (IFRS). At the time, five often stated objectives in the adoption
of IFRS were: (1) to enhance the credibility of financial reporting issued by
Korean companies, thereby ending the so-called โKorea Discountโ (i.e. the
undervaluation of stocks of Korean companies); (2) to reduce the cost of
Korean companies to prepare additional financial statements for global
business; (3) to enhance Korean domestic companiesโ accessibility to the
global financial market; (4) to contribute to the globalization of the Korean
financial market in order to encourage an influx of international investors;
and (5) to help domestic companiesโ expansion toward overseas markets and
therefore facilitate foreign companiesโ entrance into the Korean market. In
sum, policy makers expected to improve accounting transparency for Korean
companies and to enhance the reliability of the companiesโ accounting
information by adopting IFRS. With this expectation, the Korean government
mandated all public companies to adopt IFRS by 2011. By this point in 2020,
approximately 5,060 companies have adopted the standards.
The Korean case for IFRS adoption is unique for several reasons. First, Korea
practices code law, not common law, and is therefore accustomed to
rule-based accounting standards before IFRS adoption. As a result,
principle-based accounting standards such as IFRS โ which is more like
common law than code law โ were very new to involved Korean parties.
Second, Korea opted for the so-called โBig Bangโ approach. This entails a
full transition to IFRS as of January 1, 2011. Third, Korea managed to adopt
IFRS in a relatively short period of time. Korea adopted IFRS completely over
8 PRINCIPLES-BASED ACCOUNTING
only four years from 2007 to 2011. Finally, IFRS adoption was state-driven,
wherein the Korean government primarily led the process. Since the adoption
process was โgovernment-ledโ, the entire procedure of adopting and
implementing these global standards could be materialized over a relatively
short period of time. However, this top-down approach introduced radical
change to the local accounting environment. Local accounting stakeholders
were forced to implement IFRS without adequate prior experience in
principles-based accounting. Thus, it is no surprise that Korea had to face
many unforeseen issues after the sudden transition to IFRS.
Many of the most serious issues relate to the main characteristic of IFRS,
which is principle basis. For example, IFRS requires managers and auditors
to choose and apply appropriate accounting standards that reflect economic
substance infused in a myriad of transactions. This requires managers to make
judgments when applying accounting standards. However, auditors and
regulators often disagree with the managersโ discretion in their interpretation
of accounting standards. This has been the case with Daewoo Shipbuilding
& Marine Engineering and Samsung BioLogics, for example, when
interpretation ambiguity made way for controversy.*
These accounting issues threw an unfavorable signal to market participants
who expected that grafting high-quality IFRS into the Korean market would
improve the transparency of Korean financial reporting. Some people are even
concerned about whether a principles-based accounting system is even
desirable in Korea.
In order to shed light upon the aforementioned controversies, research has
attempted to measure the success of IFRS adoption in Korea. Previous studies
* Korean regulators accused, tried, and found Daewoo Shipbuilding & Marine Engineering
(DSME) and Samsung BioLogics guilty of accounting fraud in 2016 and 2018, respectively.
When each company was accused of faulty accounting treatment, DSME was one of the
โbig 3โ shipbuilders in the world and Samsung BioLogics was ranked in top 10 amongst
Korean companies.
Prologue 9
report mixed empirical results. However, the consensus maintains that there
exists more evidence of quality improvement than quality decline in financial
reporting in Korea following IFRS adoption.
Even though the empirical evidence says that there is an improvement in
accounting quality, the controversy still puzzled researchers. The Korean
Accounting Association (KAA) raised a fundamental question: Do we correctly
understand principles-based accounting? To unravel this, the research team
from the KAA examined the fundamental characteristics of principles-based
IFRS and considered whether Korean market participants possessed a
sufficient level of understanding. The team then contemplated whether the
market participants experienced difficulties with IFRS because of IFRSโ
fundamentally different approach, rather than finding difficulty in the
transition from old to new accounting standards. The research team looked
into ways to help market participants better understand the essence of
principles-based accounting and to successfully integrate principles-based
accounting into Korean rules-based society.
Furthermore, the KAA research team examined difficulties reported by
managers, auditors, and regulators in implementing IFRS. The team conducted
a survey of accounting managers from 162 major companies and SMEs and
188 certified public accountants (CPAs). Additional intensive interviews were
conducted with accounting managers and executives from big and small
companies as well as the representatives of Big 4 accounting firms and small-
and medium-sized ones.
The research team also visited overseas accounting standard setting bodies
and regulatory bodies to glean from their experience. This included the
Financial Reporting Council (FRC) in the UK, and Deutsche Rechnungslegungs
Standards Committee (DRSC), Die Deutsche Prรผfstelle fรผr Rechnungslegung
(DPR), Bundesanstalt fรผr Finanzdienstleistungsaufsicht (BaFin) in Germany,
and the Securities and Exchange Commission (SEC) in the US. The team also
visited US accounting firms including PwC and KPMG. These visits allowed
10 PRINCIPLES-BASED ACCOUNTING
the research team to closely examine how these jurisdictions had dealt with
IFRS adoption.
Beginning in Fall 2018, the KAA held a series of five seminars to share the
teamโs findings. The seminars focused on how to successfully implement the
principles-based IFRS accounting standards. The first seminar was held in
November 2018 on the topic of accounting regulation; the second on auditing
(Jan. 2019); the third on corporate accounting (Mar. 2019); and the fourth
on relevant legal issues (Apr. 2019). In May 2019, the fifth seminar took place
at the National Assembly, wherein the issues raised in the four previous
seminars were discussed and summarized. Research on the ways to facilitate
the successful application of principles-based accounting have since been
shared amongst the KAA research team, regulators, accounting firms, law
firms, and companies. The results were then compiled and published as a
book titled Principles-based Accounting: We must strike flint to start fire (Han
et al., 2020) in May 2020.
This summary encapsulates the gist of the book, predominately the KAAโs
understanding of principles-based accounting and the issues raised during
Koreaโs implementation phase. It aims to share with others the difficulties
that Korea, a rules-based country, faced during its journey to adopt
principles-based accounting standards. Rather than giving an overview of the
entire book, this summary provides a compilation of specific issues which
would be of interest to international readers.
Chapter 1 introduces how Korea understood principles-based accounting.
Chapter 2 presents the experience and issues faced by Korea in its adoption
of principles-based accounting. Chapter 3 describes Koreaโs efforts to
overcome various issues raised and further prescriptions regarding those issues
put forward by the research team. Lastly, Epilogue concludes the studies taken
and suggestions made.
Chapter 1. Adopting principles-based accounting 11
To understand the controversy over IFRS in Korea, it is necessary to first
understand the fundamental differences between the Korean legal system and
IFRS. In this respect, this chapter discusses Koreaโs legal system and its
relationship with Koreaโs accounting standards; the distinct features of
principles-based accounting and IFRS; and the issues that arise when applying
principles-based accounting in a country of code law origin.
1-1 The Korean legal system and the adoption of principles-based accounting
When considering Koreaโs accounting standards in relation to the Korean legal
systemโs status quo, the most distinct feature would be that the accounting
standards are part of domestic law. This results in a unique system in which
IFRS becomes the only common-law based law in Korea that retains code-law
based rules. Ironically, accounting standards that are set by an overseas
institution, the International Accounting Standards Board (IASB), is in charge
of enforcing legally binding law in Korea under the code-law system.
1Chapter
Adopting principles-based accounting
12 PRINCIPLES-BASED ACCOUNTING
The Korean legal system and accounting standards
Korea follows a code law system. As such, the Commercial Act and the Act
on External Audit of Stock Companies (hereafter, the External Audit Act)
mandates accounting standards applicable to Korean companies. There are
three main sets of accounting standards:
(1) IFRS:ใใAll public companies (companies listed on Korean stock market
including the KOSPI or KOSDAQ stock markets) and financial institutions.
The government consigns the authority to set accounting standards to the
Korea Accounting Standards Board (KASB), and the KASB decides to fully
adopt IFRS for Korean accounting standards for all public companies and
financial institutions.
(2) Korean Generally Accepted Accounting Principles (K-GAAP):ใใA rule-
based and simpler version of accounting standards than IFRS. If a company
is unlisted or a non-financial institution but is subject to the External Audit
Act,* the company is required to prepare financial statements based on
K-GAAP.
(3) Accounting Standards for Small- and Medium-sized Entities:ใใThe simplest
version of accounting standards for small companies that are not subject to
the External Audit Act. Companies that apply K-GAAP or the Accounting
Standards for Small- and Medium-sized Entities may adopt IFRS voluntarily
if they so wish.
[Fig. 1] shows the three-tiered accounting standards and the types of
companies according to different periods of time.
* According to the External Audit Act in Korea, companies subject to certain requirements
set forth in the Act are required to undergo external audits.
Chapter 1. Adopting principles-based accounting 13
[Fig. 1] Three-tier Accounting Standards in Korea
Prior to
20082009โผ2010 2011โผ2012 After 2013 Note
Early adoption
companies K-IFRS
Large companies such as Samsung and LG
and some SMEs
Public companies
K-GAAP
Financial institutions
Mid-sized unlisted
companiesK-GAAP
Large unlisted companies and
mid-sized unlisted companies
SMEsAccounting
Standards for SMEs
Small- and Medium-sized
companies
The hierarchy of laws in applying IFRS in Korea
Legally, K-IFRS is part of domestic law. The External Audit Act requires Korean
companies to refer to K-IFRS for financial statements. On the other hand,
K-IFRS, the domestic law, is set and amended by the IASB. In other words,
Korea has a dual system in which a foreign institution enacts Korean law.
The process of setting and amending K-IFRS in Korea can be divided into
two phases as shown in [Fig. 2]. The first is the procedure where the IASB
establishes IFRS. As Korea adopts IFRS in full, the IFRS setting process of
the IASB is considered part of Koreaโs standard-setting process. The KASB
actively participates in the IASBโs process of setting and amending IFRS by
publicizing relevant issues, seeking comments from Korean stakeholders and
submitting the collated views to the IASB.
The second phase is shown in the right-hand column of [Fig.2] in which
the accounting standards set by the IASB are issued as Korean domestic
accounting standards. The KASB translates the IASB-issued IFRS into the
Korean language and holds many public consultations before the final draft
is drawn up. When the KASB and the Financial Services Commission (FSC)
approve the final draft, the standard is officially issued and becomes effective.
14 PRINCIPLES-BASED ACCOUNTING
[Fig. 2] IFRS and K-IFRS standard-setting process
As Korea adopts IFRS in full, the IFRS standards issued by the IASB have
been translated into Korean without any modifications and are issued as
Koreaโs accounting standards to date (as of 2020). Because IFRS is translated
into Korean and because it must go through Korean governmentโs enactment
procedure to be accounting standards in Korea, it is called K-IFRS (Korean
IFRS).*
1-2 Major drivers of IFRS adoption
In 2007, Korea saw heated debate on IFRS adoption. Numerous concerns
were raised on the principles-based accounting standards during the heated
debate. Nevertheless, Korea adopted the principles-based IFRS because Korea
* K-IFRS is almost the same as IFRS. However, a few additional disclosure requirements
are added to K-IFRS when they are required separately by Korean laws and regulations
within the scope of IFRS.
Request for comment
Request for comment
IFRS standard-setting process
Establishment of an agenda by
IASB
Request for comment
Request for comment
Discussion paper
Issuance of the standard
Exposure draft
Discussion paper
Exposure draft
Issuance of the standard
K-IFRS standard-setting process
KASB
Issuance and endorsement
FSC
Preparation period
Mandatory application
Chapter 1. Adopting principles-based accounting 15
expected to gain considerable advantages. Because Korea is code-law system
and has no experience of principles-based accounting standards, however,
few people can explain in-detail what principles-based accounting standards
are. Even today, many Korean stakeholders have trouble understanding the
principles-based standards as most of the laws and regulations are based on
code law.
Drawing from our experiences of principles-based and rules-based accounting
standards, the following paragraphs will outline the strengths and weaknesses
of principles-based accounting in comparison to that of the rules-based. It
will help portray what principles-based accounting is and the expectations
Korea had of IFRS.
Strengths of principles-based accounting: reflection of economic substances
In rules-based accounting, regulators and an accounting standard-setting body
establish the accounting standards, interpretations, and guidelines. It is
encouraged for all companies to apply the same accounting method to similar
events or transactions. Because the standards provide detailed rules and
guidelines, managers donโt have to judge which accounting method best
reflects the economic substance of a transaction. It is thus easier for auditors
and regulators to audit and supervise companies because they only need to
determine whether the companies have complied with the pre-established
accounting standards.
However, the rules-based accounting system requires companies to apply the
same accounting rules to similar transactions, even though the companies
may have different economic substances. Therefore, under the rules-based
system, companies may fail to adequately present their financial position and
performance.
In contrast, principles-based accounting is based on the belief that โโit is
management that knows the most appropriate accounting method for a
transaction because management knows business and transactions best.โ
16 PRINCIPLES-BASED ACCOUNTING
Principles-based accounting allows managers to select accounting methods
that reflect the economic substance of transactions.
Principles-based accounting values the professional judgment of management
to best reflect the companyโs financial position and performance.
Principles-based accounting provides simpler guidelines based on a
conceptual framework rather than including detailed accounting rules (SEC,
2004; Schipper, 2003). Based on the belief that the managements are the
most appropriate judges of their own economic substance, principles-based
accounting does not provide detailed accounting treatments or specific
quantitative standards.
โข The risk of accounting engineering
Rules-based accounting has a risk of accounting engineering. Accounting
engineering refers to designing transactions or contracts to obtain certain
outcomes. Since rules-based accounting is more likely to apply accounting
standards mechanically, it is possible for managers to bypass certain
regulations through accounting engineering. Although accounting engineering
is clearly an intentional accounting manipulation, it is not viewed as
accounting fraud.
Principles-based accounting, on the other hand, focuses on whether the
objectives of financial reporting have been achieved. Principles-based
accounting provides a minimum number of standards and requires managers
to use their own reasonable judgment. Therefore, in a principles-based
accounting system, managers should focus on which accounting can achieve
the objectives of financial reporting defined in a conceptual framework.
โข The possibility of increasing volume of rules
In a rules-based accounting system, the volume of accounting standards is
more likely to increase. Rules-based accounting should document accounting
rules and examples for all the transactions. For example, there could be a
new transaction similar but not identical to a previous transaction and has
Chapter 1. Adopting principles-based accounting 17
different economic substance. Rules-based accounting should provide
additional accounting standards to record the new transaction. As a result,
the volume of accounting standards increases as new transactions occur.
As the volume of accounting standards increases, it becomes more difficult
for managers to apply accounting standards. The standards and guidelines
in the rules-based accounting system become ever more intricate, making
their application even more difficult in practice. As new economic events
continue to occur as time passes and economies grow, rules-based accounting
is bound to become more complex.
On the other hand, the principles-based accounting system presents only key
requirements to focus on, minimizing the need for detailed guidelines.
Managers are required to apply existing accounting standards to record new
transactions. Thus, it is rare to provide new standards or guidelines for a
new transaction in principles-based accounting.
โข Responding to change
Rules-based accounting has difficulties in providing new standards,
interpretations, and guidelines in a timely manner when a new transaction
occurs. If there is no rule that can handle the new transaction, rules-based
accounting requires additional rules to deal with it. However, it is difficult
to swiftly respond to the new transaction, as it takes time for a regulator
to set new rules.
Since principles-based accounting provides principles rather than specific
details, new types of transactions do not necessarily require changes to
accounting standards. Since existing accounting standards can provide
appropriate guidelines for the new transaction, principles-based accounting
enables prompt responses to market changes.
โข Comparability
Rules-based accounting standards have the advantage of setting country-
specific accounting standards that have been customized to reflect each
18 PRINCIPLES-BASED ACCOUNTING
countryโs economic environment. However, the country-specific accounting
standards have a serious transparency disadvantage, in that the accounting
information may not be easily understood without proper knowledge of that
countryโs legal system and accounting standards.
In contrast, principles-based accounting standards improve comparability
between various countries because they set out principles rather than specific
guidelines for any particular company from a certain country to follow in
preparing financial statements. This is clearly an advantage that comes
naturally when employing the same yardstick (Cascino and Gassen, 2010).
Weaknesses of principles-based accounting: Too much discretion
Principles-based accounting grants discretion for managers to make choices
on the accounting methods that best suit for their circumstances, rather than
providing detailed guidelines on accounting or presentation methods. If used
properly, principles-based accounting could be the best tool to show the
economic substance of a company. If not, the following side effects are
possible.
โข Earnings management and reduced comparability
A company may utilize its discretionary power over accounting for managing
its bottom line to pre-determined target levels, meaning that principles-based
accounting may also allow room for accounting engineering. According to
an analysis of 1,408 companies from 11 countries in the EU, the level of
earnings management increased in France, Spain, and the UK after IFRS
adoption (Callao and Jarne, 2010).
In the case of Korea, the K-IFRS adopted in 2011 did not specify the methods
for calculating operating profits. Taking advantage of a K-IFRS-specific
characteristic that grants discretion on selecting a method of calculating
operating profits, the companies that had reported negative operating profits
in the past few years have since reported positive operating profits after 2009
(the year of K-IFRS adoption). This was possible by altering operating profit
Chapter 1. Adopting principles-based accounting 19
calculation methodologies. As a result, these companies were able to achieve
their goals and dodged the risk of being delisted from the KOSDAQ market.
In Korea, this sparked controversy over the legitimacy of allowing the arbitrary
calculation of operating profits (Cho et al., 2013).
โข Weakening the audit function
Prior research has found that auditors tend to agree more with management
under principles-based accounting than under rules-based accounting (Braun
et al., 2015). This could imply that auditors tend to be more easily persuaded
by the decisions made by management because of the ambiguity inherent
in principles-based accounting. In fact, according to a survey targeting CFOs
and auditors of Fortune 1,000 companies, many responded that the quality
of accounting information was higher in rules-based accounting than in
principles-based accounting (McEnroe and Sullivan, 2013).
1-3 Challenges of applying principles-based accounting in a rules-based environment
As described above, many advantages and disadvantages coexist in
principles-based accounting. However, a particularly problematic situation
emerges when principles-based accounting is used as a part of the rules-based
legal system. In detail, conflicts are bound to occur between accounting
standards and other laws and regulations in a country such as Korea where
all legal and governmental administration, except for the principles-based
accounting system, operate in a rules-based environment.
Rules-based laws stand above principles-based K-IFRS
First, there is a possibility that the tenet lying in principles-based accounting
conflicts with that of its superior laws. In Korea, K-IFRS is a part of the law.
In fact, Korea has many laws superior to the accounting standards, including
Commercial Act, External Audit Act, Financial Investment Services and Capital
Markets Act, Financial Supervisory Regulations, etc.
20 PRINCIPLES-BASED ACCOUNTING
The problem arises due to fundamental difference between K-IFRS and its
superior laws: While accounting standards are principles-based, the superior
laws are rules-based code laws. Consequently, concerns abound whether
K-IFRS, which delegates a considerable amount of judgment and autonomy
to companies, can be accepted in the superior laws as well. In principles-
based accounting, for example, a suitable accounting method would be
chosen by a company following appropriate procedures. In superior laws,
however, the very wording of the accounting standards is of greater
importance because superior law is based on code law. Therefore, there is
a possibility that the code-law based superior laws may not embrace
accounting decisions as legitimate even if the decisions were made through
adequate procedures.
Principles-based accounting used in such legal environment may lead to a
huge increase in uncertainty for a company. Without detailed instructions,
interpretations, and specific guidelines regarding accounting standards, it
becomes so difficult for a company know whether it has violated any
accounting standards that may incite according sanctions.
As a result, companies have no other choice but to try to avoid sanctions
by listing all possible accounting alternatives and โbox-tickingโ each one by
one. The companies would experience increased anxiety and fatigue as they
agonize over whether they would face scrutinizing bureaucratic formalism.
In the face of growing uncertainty, companies may exert too much
unproductive or wasteful efforts to sidestep possible sanctions from the
regulators rather than performing their proper role as value-creators.
The regulators have unprecedented difficulties as well. The regulators are
required to consider any and all possibilities out there as there is no clear
criteria for judging violations of accounting standards. Under the prior
rules-based accounting system, regulators simply determined whether the
companies complied with the specific rules explicitly stated in accounting
standards. In the principles-based system, however, the regulatory bodies are
Chapter 1. Adopting principles-based accounting 21
required to determine whether the accounting method chosen by a company
faithfully represents the economic substance of a certain transaction.
It is never easy to determine whether one specific accounting method
faithfully portrays economic substance because such matters are closely
related to the managementโs judgment. On the other hand, as there is a high
possibility of management abusing its discretionary power in principles-based
accounting, the regulatory bodiesโ assessment of managementโs discretionary
power is of immense importance. Eventually, this instills a belief in the
regulatory bodies that their role becomes ever more important in principles-
based accounting and their regulation should be further strengthened
accordingly. In contrast to the expectation that IFRS may reduce the function
of regulatory bodies, it can paradoxically expand and strengthen the
regulatory function in many ways.
โข Regulatory Risks derived from adopting IFRS in Korean context
First, principle-based accounting may often lead to the โregulatory creepโ.
Because principles-based accounting does not provide definite rules or
quantitative guidelines, the boundaries of regulation could be extended. Due
to such uncertainty, the boundary of regulation could be extended from the
compliance with accounting standards to internal control procedures for
financial reporting, and even to managementโs intention of applying a certain
accounting method.
Another risk that may arise from adopting principles-based accounting in a
rules-based environment is hindsight-driven enforcement. As it is difficult to
assess the soundness of managementโs judgments, it is likely that regulators
observe managementโs intentions a few years after the regulators see realized
outcomes of certain financial reporting rather than at the very timing of such
reporting. In other words, the regulatory bodies make decisions in hindsight
based on outcomes which they can clearly gauge, as it is not easy to evaluate
the process taken to arrive at the accounting choice at the time of the financial
reporting.
22 PRINCIPLES-BASED ACCOUNTING
For example, assume that a company had a new type of transaction. The
company accounted for the transaction based on the best estimation of
outcomes using all information available at the time of the transaction.
However, the actual result was later found to be somewhat different from
their original estimation. In such case, the regulatory bodies may enforce
sanctions on the company and its auditor in hindsight solely based on the
fact that the companyโs estimation did not match the actual outcome, rather
than on the adequacy of the estimation based on the circumstances at the
time the transaction occurred.
In a rules-based-law environment like Korea, it is essential to lay down a
clear set of criteria on what constitutes violating accounting standards. No
doubt that an obvious violation of accounting standards that causes damage
to the investors and creditors should be punished accordingly. However, since
the principles-based accounting system does not always provide specific
accounting guidelines for all transactions, there can be certain risk that the
literal meaning of sentences in accounting standards itself can mislead and
even be used to punish companies. In line with that, for the regulatory bodies,
principles-based accounting could be capitalized on as a means to punish
companies with greater ease, given the perspective of regulatory bodies.
Amendment to the External Audit Act and Changes in the accounting
environment of Korea*
The Korean government realized that the quality of accounting information
did not sufficiently reach the level that they had initially expected, even after
the adoption of K-IFRS. Scandals broke over large public companiesโ
accounting inadequacy, such as that of Samsung BioLogics and DSME, which
illustrate that Korean companies still exhibited little awareness of accounting
transparency. In response to the lack of sufficient efforts by companies and
* In 2018, a major revision to the External Audit Act was conducted in order to improve
the quality of corporate accounting reporting. Numerous discussions have been held in
Korea regarding the revisionโs influence on the accounting environment.
Chapter 1. Adopting principles-based accounting 23
auditors to increase the integrity of accounting information, the Korean
government decided to raise the quality of accounting information by
strengthening the External Audit Act in 2018.
The main amendments made to the Act address the following in relation to
the application of accounting standards. First, the Act includes the Auditor
Designation (Rotation) System to strengthen external auditorsโ independence.
Previously, Korea had a free commission system in which a company freely
appoints its own auditors. However, the system was criticized of inciting
excessive competition amongst auditors, reducing the audit quality due to
low audit fees and preventing auditors from independently expressing their
audit opinions. For these reasons, the Act introduces a new system in which
auditors are designated by the regulatory bodies and are rotated on a regular
basis. The new system allows public companies to freely appoint their
auditors for the first six years, and then the Financial Supervisory Service
(FSS) steps in to designate external auditors to the companies over the next
three years.
Second, the Act stipulated stronger penalties for companies, management and
auditors who fail to prepare adequate financial statements. As a country under
the code-law system in which accounting standards are part of the domestic
law, Korea has penalized companies, management and auditors for financial
statement error. The regulations to punish CEOs and auditors were
significantly strengthened in the amendment of the Act. For example, they
could be sentenced up to ten years in prison for falsely preparing financial
statements. They can be imprisoned even for life if the amount of the violation
exceeds one-tenth of the companyโs total assets. Moreover, if a company
violates the accounting standards intentionally or by gross negligence, a fine
may be imposed up to 20% of the total amount of violation.
These amendments to the External Audit Act have positive aspects too, such
as strengthened responsibilities on the companyโs end and external auditorsโ
enhanced independence. However, the increased risk stemming from
24 PRINCIPLES-BASED ACCOUNTING
heightened punishment could lead to greater conflict among stakeholders,
including companies, auditors, and regulatory bodies, and additionally
between the predecessor and successor auditors. In this circumstance, the
application of principles-based accounting within the code-law system itself
may exacerbate such conflict.
There are many other amendments to the External Audit Act that have either
direct or indirect impact on the implementation of principles-based
accounting. The next chapter illustrates a more detailed explanation in regard
to said impact.
Chapter 2. Issues related to the application of principles-based accounting 25
In order to examine the current status of IFRS adoption in Korea, the research
team of the KAA conducted surveys and in-depth interviews. From October
2018 to March 2019, accounting personnel from 162 companies and 188
certified public accountants (CPAs) participated in the surveys. Corporate
accounting officers and executives, top management officers and staff from
the quality control office of accounting firms and officers from the regulatory
bodies were considered target interviewees. These tasks are meaningful in
that they show the status quo of IFRS adoption in Korea eight years after
its first introduction to the country in 2011. If including the early adoption
period, the study demonstrates the result of ten years of IFRS application
in Korea.
The surveys and in-depth interviews show that Korean stakeholders face
difficulties in applying principles-based IFRS. The challenges are summarized
separately in the categories of companies, auditors, and regulatory bodies
in following sub-chapter.
2Chapter
Issues related to the application of principles-based accounting
26 PRINCIPLES-BASED ACCOUNTING
2-1 The issues companies face: Increased management discretion and cost
Greater discretion and even greater possibility of personal interest
In principles-based accounting, a company must seek the most appropriate
accounting that best represents the real impact of a certain transaction on
its financial statements. As this process generally requires a significant amount
of management judgment, principles-based accounting allows management
to exercise a considerable amount of discretion. In the past when the rules-
based accounting was applied, management had little room to exert discretion
in its judgment, as the specific details of accounting (including interpretations
and results of technical inquiries) were stipulated in the standards.
According to the survey, 43.6% of the corporate accounting personnel
answered that managers are more inclined to take advantage of their increased
discretion in principles-based accounting to pursue their personal interests.
This is six times higher than those who responded differently, at 6.9%. Among
external auditors, 71.3% of respondents answered that the possibility of
earnings management has increased since the adoption of principles-based
IFRS.
The survey demonstrates that both the corporate accounting personnel and
external auditors believe there is an increased likelihood of earnings
management by managers.
Greater conflict between companies and stakeholders
Principles-based accounting calls on management to determine the most
relevant accounting for a particular transaction. However, management,
auditors, and regulatory bodies may have differing views on what the most
relevant accounting is.
In principles-based accounting that requires more judgment, second-guessing
could escalate, for example, on restated financial statements. It would be
Chapter 2. Issues related to the application of principles-based accounting 27
difficult for the regulatory bodies to determine whether the restatement was
caused by a correction of an accounting error or changes in estimation. Even
if they determine that the restatement was made to correct an accounting
error, it is still not easy for them to conclude whether such error was caused
by negligence or willful intention. Therefore, it becomes more likely that
regulatory bodies pose questions more often and cause disputes more
frequently against companies under the principles-based accounting system.
In the survey of corporate accounting personnel, 52.6% responded that
conflict between management and regulatory bodies increased, and 60.9%
of the respondents said that conflict between management and auditors
increased after the adoption of principles-based IFRS. Moreover, 93.6% of
the external auditors replied in the survey that conflict between management
and auditors increased.
The increase in conflict between stakeholders could augment the risk that
companies must take in preparing their financial statements. 55.8% of the
respondents said that the regulatory bodies are more likely to ask questions
or comment on the corporate reporting review,* and 64.5% answered that
auditors are more likely to point out accounting errors. In line with these,
38% replied that creditors and shareholders are more likely to file lawsuits
since IFRS adoption.
Not enough improvements on auditors and regulatory bodies
As principles-based accounting places great emphasis on professional
judgment, accounting personnel, auditors, and regulatory bodies must work
on improving themselves by developing their expertise and boosting their
input effort level, etc. When asked if external auditorsโ expertise increased
after the adoption of principles-based accounting, 31.8% of accounting
personnel replied that it increased, which is slightly higher than 21.2% of
* In its corporate reporting review, the Financial Supervisory Service, the regulator of Korea,
seeks to ensure that the provision of financial information by public and large private
companies complies with relevant reporting requirements.
28 PRINCIPLES-BASED ACCOUNTING
respondents who said that it decreased. The responses that said auditorsโ
input effort level has been expanded was 32.5%, which is slightly higher
than the 25.8% who gave reverse answer.
Meanwhile, the percentage of the respondents who found that regulatory
bodiesโ expertise decreased (27.2%) is slightly higher than those who found
it increased (21.8%). More than half (51.7%) of the respondents replied that
the adoption of principles-based accounting did not affect their level of
satisfaction towards the regulatory bodiesโ effort for improving the regulatory
system; and those whose level of satisfaction decreased (26.1%) slightly
outnumbered those who replied otherwise (23.2%).
To summarize, although the adoption of principles-based accounting calls
for change in the regulatory system, companies do not feel that the regulatory
bodies have been able to sufficiently understand the new accounting standards
and made changes in their regulatory system enough to adapt into the new
environment created by the principles-based IFRS.
Greater burden on accounting costs, but little change in internal accounting
infrastructure
The survey demonstrates that accounting costs have increased considerably
since the adoption of principles-based accounting. Approximately 81% of the
respondents said that audit fees increased and 73.5% answered that the cost
of being exposed to the litigation risk also increased. Besides, 81.1% of the
corporate accounting personnel said that the frequency of using consulting
services from external accounting firms increased, and 83.0% said that the
cost of consulting services increased. These results show that the companiesโ
dependence on consulting services has significantly increased since the
adoption of principles-based accounting.
On the other hand, 58.2% of the respondents said that no change had been
made to the job position level of the personnel in charge of preparing financial
statements, and 54.4% said that the number of staff in the accounting
Chapter 2. Issues related to the application of principles-based accounting 29
departments did not change either after adopting principles-based standards.
All things considered, the cost of audit and the utilization of external resources
such as consulting services increased significantly to cope with the accounting
risks each company faced after principles-based accounting was adopted.
However, it appears that companies are leaning more on utilizing external
resources than building internal capacity. In their struggle to adapt to
principles-based accounting, companies seem to have become reliant on
external resources from a short-term perspective rather than strengthening
their internal capacity from a long-term perspective.
2-2 The issues auditors face: Increased auditorโs risks and possible conflicts
Greater risk of audit failure
In the survey, 84.6% of the external auditors replied that the audit environment
has โworsenedโ or โgreatly worsenedโ since the adoption of principles-based
accounting. The auditors pointed out that the regulatory bodiesโ policy to
impose sanctions on the domain of professional judgment is the major reason
for the deteriorated audit environment. In fact, 91.5% of external auditors
responded that the likelihood of being questioned by regulatory bodies in
the corporate reporting review has โincreasedโ or โgreatly increasedโ since the
adoption of principles-based accounting.
One of the key characteristics of principles-based accounting is that it does
not always provide detailed guidelines applicable to a specific transaction.
This may lead to a conflict between the auditors and regulatory bodies over
the appropriateness of judgment made by a company. Depending on the
judgment of the person who applies the standards, the same transaction may
result in different outcomes, leading to possible future disputes. In Korea,
when the auditor and regulatory bodies have divergent opinions regarding
the application and interpretation of accounting standards, generally the
30 PRINCIPLES-BASED ACCOUNTING
regulatory bodies may begin the corporate reporting review process or, in
serious cases, seek to impose sanctions according to criminal law.
Moreover, principles-based accounting may increase the possibility of lawsuits
alleging audit failure. In the survey, 82.9% of auditors replied that the chances
of stakeholders filing lawsuits against auditors โincreasedโ or โsignificantly
increasedโ.
Conflicts between the predecessor and successor auditors
In 2019, Korea introduced a new system that mandates compulsory rotation
of external auditors in order to reinforce auditorsโ independence. According
to the system, an external auditor may audit a company for up to six years,
but for the next three years, the company is to be audited by another auditor
designated by regulatory bodies. Through this process, external auditors will
have to be rotated at least every six years for each company. This is known
as the โPeriodic External Auditor Designation Systemโ.
In addition to the introduction of the Periodic External Auditor Designation
System, the regulatory bodies significantly increased the responsibilities of
external auditors. The standard audit hours are provided to each company
to enforce the auditors to put in more than the minimum audit hours. The
penalty for audit failures have also significantly soared up. Due to these
changes, audits will be conducted in a much stricter manner and
disagreements between the predecessor and successor auditors regarding the
accounting of a company will inevitably surge upwards.
As 2020 is the first year of implementing the Periodic External Auditor
Designation System, it is too early to determine the status quo of actual
conflicts between the predecessor and successor auditors. However, the
survey highlighted that 92.0% of external auditors believe disputes between
the predecessor and successor auditors have already increased since the
adoption of principles-based accounting.
Chapter 2. Issues related to the application of principles-based accounting 31
2-3 The issues regulatory bodies face: Increased conflicts from the limitations of corporate reporting review and differing interpretations
Selecting accounting methods to avoid sanctions imposed by regulatory
bodies
Koreaโs social and legal system is underpinned by code-law, and thus Koreaโs
regulations are mostly rules-based. Against the backdrop, it is not an easy
task for the regulatory bodies to exercise principles-based supervision only
for accounting standards. As noted earlier, companies and external auditors
feel that the regulatory bodies have done little to change their approach even
after principles-based accounting standards were implemented. This means
that the adoption of principles-based accounting has hardly affected the
regulatory bodiesโ approach in determining the appropriateness of corporate
reporting.
Consequently, companies and external auditors are more inclined to look
for regulatory bodiesโ opinions on the proper accounting method for a specific
transaction. If they cannot, companies and auditors choose the accounting
method that will cause the least conflict with the regulatory bodies, rather
than selecting the most appropriate accounting at its own discretion
considering the principles and objectives of the accounting standards. In this
way, they will be less likely to be sanctioned later by the regulatory bodies,
and even if they are, the sanctions will be less severe.
To avoid possible sanctions, companies may inquire or request opinions of
the regulatory bodies every time they encounter material accounting
judgment. However, if regulatory bodies keep providing their opinions, a
massive amount of local accounting guidelines would accumulate, which
would in turn hinder the proper establishment of principles-based accounting
in Korea. Furthermore, the opinions or guidelines provided by the regulatory
bodies do not always guarantee better quality in terms of corporate reporting.
32 PRINCIPLES-BASED ACCOUNTING
It could even worsen the quality of corporate reporting because the regulatory
bodies, as a third party, may not be as familiar with the nature of a transaction
as the company itself. It is also difficult for the regulatory bodies to respond
to every inquiry incessantly put forward by so many companies in a timely
manner. Moreover, it may wither the companiesโ capability to interpret the
standards independently, which can fundamentally damage the eco-system
of principles-based IFRS โ where only regulatory bodiesโ opinions are
respected.
Concerns over hindsight enforcement
The regulatory bodies also have difficulties with evaluating the
appropriateness of managementโs discretionary judgment on accounting. In
a rules-based accounting system, regulatory bodies were only required to
check whether companies follow accounting standards. It was not difficult
because rules-based accounting provides quantitative or bright-line guidance.
In principles-based accounting, however, the proper accounting that reflects
the economic substance of a transaction is not always obvious. It may
sometimes differ depending on when the accounting decision is made.
Accordingly, in principles-based accounting, regulatory bodies must examine
whether the accounting selected by a company is in accordance with the
principles of accounting standards, and even whether it properly reflects
economic substance of a transaction. Therefore, in general, regulatory bodies
must exert more effort and examine more factors to validate the quality of
corporate reporting in the qualitative accounting standards than in the
quantitative accounting.
As a result, regulatory bodies tend to impose ex post, rather than ex ante,
sanctions after they see an actual outcome of corporate reporting. According
to the survey conducted by Bae and Lee (2013) on the corporate reporting
review procedures, 69% of individual CPAs and 93% of staff from the quality
control office of accounting firms said that they had experienced ex post
sanctions. Regulatory bodies imposed solely based on the actual outcomes
cultivated by particular transaction, not on any previous phases, to figure
Chapter 2. Issues related to the application of principles-based accounting 33
out its economic substance in the most comprehensive manner.
Under the regulatory system that tends to impose ex post sanctions,
companies and auditors are more likely to choose an accounting method
that is expected not to cause any conflict with regulatory bodies rather than
to select the most appropriate one for each transaction. Furthermore, the
asymmetry in timing and information between regulators and regulatees make
it difficult for regulatees to accept the sanctions imposed by regulators.
Inconsistent sanctions
Sanction-oriented regulation in principles-based accounting may lead to
inconsistency in the level of sanctions even for the same accounting matters.
This problem has not been observed under rules-based accounting because
rules-based accounting provides bright-line standards with which to judge
accounting fraud and error. Corporate accounting officers and auditors have
expressed their concern that regulators may impose inconsistent measures
or sanctions on homogeneous issues under principles-based accounting.
Longer corporate reporting review process
As assessing managementโs discretionary judgment is no easy task, it can lead
to overly extended review time. In principles-based accounting, regulatory
bodies must gather a greater amount of evidence in the review process, which
is likely to result in an extended review period.
As the corporate reporting review process is prolonged, the personnel
responsible for the review could be switched in-between. If this happens,
the new reviewer may request to re-submit overlapping data (Lee, 2018).
In such case, both the company and the auditor would have to unnecessarily
repeat providing the same materials and explanations to the regulatory bodies.
The situation would be the same for the regulatory bodies who need to invest
twice as much effort into the review process, which could lead to an amplified
possibility of conflict amongst all three aforementioned parties.
Chapter 3. Solutions for principles-based accounting 35
Then, what should a country of code-law origin do to successfully implement
principles-based accounting?
It is not easy to come up with a solution that promptly brings about the
successful establishment of principles-based accounting which resolves
current confusion in practice at the same time. Thus, the research team has
provided suggestions to successfully implement principles-based accounting
in Korea. In the short-term, the team suggests to minimize complexities and
uncertainties in applying IFRS in practice. In the long-term, the team focuses
on improving understanding principles-based accounting for all stakeholders
including companies, auditors, regulatory bodies, and other information users.
The team believes that proper understanding of principles-based accounting
is critical for successful implementation of IFRS in Korea.
3Chapter
Solutions for principles-based accounting
36 PRINCIPLES-BASED ACCOUNTING
3-1 The business side: Set up stronger due process and better communication with stakeholders
Strengthen the internal control system for financial reporting
To establish principles-based accounting, companies must find a way to most
accurately reflect the substance of its economic activities by considering the
Conceptual Framework and the purpose of each accounting standard. Thus,
companies acquiring a high level of accounting expertise is the starting point
of principles-based accounting. For this, it is crucial that the business side
strengthens its internal control system for financial reporting to enhance
corporate accounting expertise.
In particular, when a company sets up its internal control process, it must
also consider the design and operation of the internal control for financial
reporting. For accounting issues that require managementโs judgment, for
example, the approval authority should be able to directly review the basis
of managementโs judgment and the integrity of the evidence. The results must
then be documented before approval. Thus, it is important that companies
have an internal control system supporting the best accounting practice and
preventing managersโ potential opportunistic behavior.
In the context of such regulatory purpose, the new External Audit Act in
2018 mandates the certification level for an internal control system for financial
reporting from โreviewโ to โaudit.โ This is expected to contribute to
establishment of a stronger internal accounting system, which in turn improves
principles-based accounting.
Competence of internal accounting staff
Strengthening accounting staff expertise is as important as enhancing the
internal accounting system. For companies to adequately determine an
appropriate accounting method considering the economic substance of a
transaction or an event, they must first have a well-grounded knowledge of
accounting principles. Thus, it is of utmost importance that the accounting
Chapter 3. Solutions for principles-based accounting 37
staff of a company has an accurate understanding of the principles of
principles-based accounting. In addition to this, the accounting staff must
have the ability to: recognize the economic substance of transactions and
events to be accounted for; determine the best accounting for the transaction;
and make a convincing argument regarding the validity of their decisions
to auditors and regulatory bodies. For this, company management needs to
expand their investment in the internal accounting infrastructure.
The role and responsibility of the accounting department should also change.
Accounting should be more than book-keeping. Instead, accounting should
be a strategic process to collect all information related to firm business and
help management make better decisions. The accounting department should
take a main role in supporting such a high level of strategic decision-making.
One way to achieve this is by separating the accounting department as an
independent think-tank team under the direct control of management, or to
reorganize it into an advisory body that provides expert advice to other
departments. In addition, the accounting department should also take on a
monitoring role as discussed above.
Another suggestion is to consider outsourcing external experts as well as to
strengthen the competence of the internal workforce. As principles-based
accounting requires judgment on accounting choice, management needs to
gather diverse opinions to make better accounting decisions. Opinions outside
the company may give insight on what the internal workforce missed, which
in turn stimulates active discussion on accounting issues and helps
management make better decisions. It also may aid the management to
conveniently document the basis for accounting choices, which would in turn
strengthen the expertise of the accounting department. It will help companies
maintain the consistency of their accounting work and increase the quality
of financial reporting.
Unbiased judgment and documentation of the basis of judgment
Unbiased judgment is important in both rules-based and principles-based
38 PRINCIPLES-BASED ACCOUNTING
accounting. However, because principles-based accounting requires judgment
for accounting choice, management should take into consideration all
available information to make decision. Preparation and analysis of related
information and documentation of these processes are important in principles-
based accounting.
Some Korean companies, however, still do not recognize the importance of
this procedure as they are accustomed to rules-based accounting. Because
rules-based accounting provides a specific accounting method for a specific
transaction, all management have to do is to simply find an appropriate
accounting rule for a given transaction. Under rules-based accounting, they
do not have to pay much attention to documenting certain accounting
decisions.
It is extremely important to document accounting decisions under principles-
based accounting. Not only does the documentation process itself help
managers make better decisions but it also prevents potential litigation risk.
From the very outset of the transaction, management must document in-detail
the basis of their judgment, specifically the content and nature of the
transaction, relevant accounting standards and accounting methods, the
impact on financial statements, and ex post evaluation of the appropriateness
of the final accounting method selected.
Strengthen the role of audit committee
It goes without saying that internal communication within an accounting
department is important for better accounting decisions. From the inception
of a transaction, sufficient discussion must be carried out at each and every
stage of the process before making the final decision. If deemed necessary,
feedback from external stakeholders should be actively sought after.
Nonetheless, active discussion is not easy within an organization as it is
supposed to be, especially for the company with top-down leadership culture.
In this regard, the role of the audit committee is essential. The audit committee
Chapter 3. Solutions for principles-based accounting 39
should lead active discussion among staff for the issues requiring the
managementโs judgment and decisions related to choosing important
accounting policy, etc. As an organization independent from managers, the
audit committee could review the whole process of accounting and decision-
making by managers. The audit committee should review whether there is
sufficient discussion on those issues and can look for external opinions, if
necessary.
In this vein, one of the main changes in the new External Audit Act in 2018
is to increase the responsibilities of audit committee for transparency in
financial reporting. The Act empowers the audit committee to appoint external
auditors and hire external experts to investigate accounting violations if
necessary. These changes aim to improve the internal judgment process under
principles-based accounting.
Better communication with stakeholders outside the company
In principles-based accounting, companies and regulatory bodies must
establish a new, mutually cooperative relationship. Because of insufficient
understanding of principles-based accounting, companies and regulatory
bodies may encounter unnecessary disagreement regarding the
appropriateness of accounting for certain issues. The disagreement, in turn,
could result in legal dispute. In order to minimize disputes or disagreement,
it is important that managers and regulatory bodies share the issues and search
for solutions in an early stage of the accounting issues. For this, good
communication between companies and regulatory bodies is important.
To make this possible, companies must make the first move towards making
cooperative ties with the regulatory bodies. Companies need to take initiative
in holding regular meetings with regulatory bodies such as the KASB and
the FSS, and also with accounting firms to maintain good communication
channels. Through these communication channels, managers should be able
to share accounting issues for new business and transactions, and discuss
how new economic events should be recorded and reported, thereby
40 PRINCIPLES-BASED ACCOUNTING
broadening their consensus.
In addition, companies need to actively participate in the process of
standard-setting. The IASB frequently looks for comments on discussion
papers and exposure drafts. Management should actively participate in this
process so that the standard setter understands the practical difficulties in
applying new accounting standards as well as the ways to solve the
difficulties. In principles-based accounting, the standard-setting is not an
exclusive role of the accounting standard-setting body but a task which
requires the participation of all main stakeholders of accounting.
Communicating through disclosure
IFRS requires companies to disclose โthe judgments (...) that management
has made (...) that have the most significant effect on the amounts recognized
in the financial statementsโ (para 122, IAS 1). However, many companies tend
to simply boilerplate items in their notes as the disclosure requirements set
out in the standards.
The purpose of requiring disclosure of managementโs judgment in principles-
based IFRS is to help financial statement users better understand the
accounting policies and to ensure comparability among companies.
Companies themselves should have more confidence in making reasonable
judgments and disclose them through financial reporting.
Notes to financial statements are a useful means to communicate with
information users. Through notes, companies should provide the basis for
their judgments, explain their accounting policies and discuss the effects of
these accounting choices on the financial statements. Notes can also be used
for companies to explain what their intentions are so that investors can
understand the financial reporting better. For example, when a company
restates its financial statements, they can disclose in the notes detailed reasons
for restating the financial statements, logical backgrounds, relevant standards
and the effect of the restatement to provide an all-encompassing explanation
Chapter 3. Solutions for principles-based accounting 41
for the restatement to information users.
If there are disagreements among management, auditors, and regulators over
certain accounting issues, it should be better to disclose those disagreements
in the notes so that information users can understand what controversy exists
and the rationale behind company decision-making. For example, the
following could be disclosed in the notes: (1) list of possible alternative
accounting policies, (2) the companyโs choice of certain accounting policy
and due justification, and (3) the impact of the alternatives (either selected
or not) on financial statements. These will help the users better understand
the economic substance of the transactions.
Changes in managementโs perception of accounting
In addition to the above, it is most important that the managementโs
perception of accounting changes because the โtone at the topโ is the most
critical factor necessary to changing a companyโs attitude towards accounting.
Currently, most management still regards accounting as a simple process of
preparing and filing accounting information in compliance with the regulatory
bodiesโ regulations.
When a company makes an important business decision, they commonly tend
to examine the decisionโs impact in-detail with regard to finance, tax, law,
etc. However, they hardly examine how that decision could possibly affect
accounting reports. Only when the company encounters unexpected
accounting consequences do they begin to analyze the accounting issues.
The management should understand the importance of accounting and discuss
accounting issues in the early stage of business decision-making. They must
thoroughly discuss with internal accounting experts the impact of the
decision-making on the companyโs financial positions and business
performance. If necessary, they should consult with external third-party
experts for their objective opinions to minimize any possible problems that
may be caused by accounting issues.
42 PRINCIPLES-BASED ACCOUNTING
3-2 Auditors: Strengthen human resources and reorganize the audit procedures
Enhancing competency of in-house accountants and strengthening quality
control
Audit firms should make more effort in educating accountants to build better
understanding toward principles-based accounting. Specifically, accounting
firms need to provide education programs that help auditors build up the
capability to make better judgments, rather than merely become knowledge
transmitters. The program fosters the ability to better apply principles, e.g.,
using case learning methods, would be more desirable than theoretical
learning. To this end, it would be beneficial that the Korea Institute of Certified
Public Accountants (KICPA) prepares those programs so that a large number
of accountants can be educated in a more systemized way.
To resolve the difficulties faced by auditors in the process of interpreting
accounting standards, accounting firms should also strengthen the role of
supporting staff, such as the quality control office in an accounting firm. To
this end, the Korean government introduced securing the appropriate quality
management personnel as one of the requirements for the Auditor Registration
for the audit of public companies. This was introduced through the
amendment to the External Audit Act in 2018. This requires that audit firms
should have both the director and staff members in charge of quality
management to be solely dedicated to their work. Besides, the director should
have more than seven years of experience in the field.
Organizing a dedicated accounting standards team within the quality control
office in accounting firms is crucial as well. The team should be responsible
for regularly bringing up-to-date accounting standards, continuously updating
the newest ones, building a knowledge database regarding them, and sharing
the results of their accounting research with the accountants within the firm.
Efficient operation of this team can tackle a significant portion of the
difficulties that arise in interpreting the standards and in turn improve audit
Chapter 3. Solutions for principles-based accounting 43
quality.
Improving communication between auditors
To successfully implement and develop principles-based accounting, auditors
should actively share important issues with one another. The Big 4 accounting
firms already use their global network to actively engage in discussions on
significant issues with their member accounting firms worldwide and share
its results with their domestic stakeholders. They also assign separate quality
control personnel to each accounting standard to perform an in-depth review
of accounting issues raised and delve into them to draw appropriate
conclusions.
However, the fact that most of the small- and medium-sized accounting firms
have limited human power and networks makes it difficult for them to access
important data. Under such circumstances, it is meaningful that the KICPA
publishes working manuals for each accounting standard for educational
purposes twice a year. The Korean Big 4s actively participate in publishing
working manuals and contribute to their knowledge and experience with
other small- and medium-sized accounting firms.
The new External Audit Act mandates the rotation of auditors every seventh
year. This regulation change aims to increase auditorsโ independence and
makes successor auditors cross-check audit works done by their predecessors.
However, there are cases in which successor auditors do not accept a
companyโs financial statements which are already audited by predecessor
auditors and request restatement. The converse also occurs, in which
predecessor auditors do not agree with the successor auditorsโ opinion. Such
conflicts between auditors pose serious uncertainties for companies. This
implies that the communication between the predecessor and successor
auditors is crucial for the successful implementation of regulation, especially
under principles-based accounting.
To solve this problem, the FSC recently put forward โa plan to mitigate the
44 PRINCIPLES-BASED ACCOUNTING
problems arising from disagreements between predecessor and successor
auditorsโ. For any auditors in conflict with one another, the plan dictates that
they go through the coordination procedure of the Prior Period Error
Corrections Council hosted by the KICPA. The plan also guarantees to reduce
the level of sanctions possibly imposed in the future corporate reporting
review, once the matter at issue has been faithfully negotiated through the
council. However, before placing the matter under the coordination of the
council, predecessor and successor auditors must make an effort to respect
each other and resolve issues through communication.
3-3 Regulatory bodies: Accept diversity and exercise preventative supervision
Respect accounting diversity and accept multiple accounting alternatives
Respecting managementโs judgment is key to principles-based accounting.
Seemingly similar transactions that have somewhat different economic
substance should produce different accounting results. Therefore, in
principles-based accounting, there may be cases where it is difficult to clearly
determine a violation of accounting standards because different perceptions
and approaches may exist for similar transactions. Not-alike accounting
methods can be chosen depending upon the different approaches taken;
however, if they are consistent with the โprinciplesโ they still should be
accepted.
As Korea has a code-law system, Korean regulators are familiar with rules-
based regulations and determine whether companies violate accounting
standards based on rules in standards. This limits the managementโs discretion
for better accounting reports. Thus, regulators must assess whether
management is making accounting choices consistent with the objectives of
financial reporting, rather than whether accounting choice made by
management is literally written in the accounting standards. One big concern
by management under IFRS is conflict with regulators, especially in regard
Chapter 3. Solutions for principles-based accounting 45
to interpreting and applying accounting standards.
As transactions become more complex with the development of business and
society, more rules that can deal with new transactions are needed. However,
the speed of setting new rules is not fast enough to handle all new
transactions. This gives rise to the need for principles-based accounting that
can encompass all the complex factors. Hence, regulatory bodies should
perform accounting supervision on the premise that the standards may not
handle the transaction and alternative accounting is possible for a similar
transaction.
Introduction of the financial statement review system for proactive
monitoring and the precautions thereof
Supervision in rules-based accounting is more likely to be retroactive,
examining the appropriateness of past accounting reports. On the other hand,
supervision in principles-based accounting is more forward-looking. That is,
in principles-based accounting, supervision focuses on preventing
inappropriate accounting and improving the quality of financial reporting.
On November 1, 2018, Korean regulatory bodies announced a new
supervision procedure over corporate financial reporting (โfinancial statements
review systemโ). Under the new system, the authoritative review agency
reviews the companyโs financial statements for any potential violations of
accounting standards, receives an explanation from the company about any
unusual findings, and then upon detecting any violations, advises the
company to revise its financial statements or to issue additional disclosure.
It aims to facilitate communication between companies and regulatory bodies
and encourages the revision of financial statements if there is any error. The
objective is to avoid the penalties associated with company violations of
accounting standards.
Korea had a โpre-review inspection systemโ in the past. However, the
pre-review inspection system and the financial statements review system are
46 PRINCIPLES-BASED ACCOUNTING
two very different systems. While the pre-review inspection system was a
preliminary stage for selecting targets for a scrutinized full scope inspection,
the financial statements review system aims to suggest prompt revisions to
any errors in the financial information and facilitate communication between
regulatory bodies and the company about any unusual events. This is a
significant regulatory shift from a rules-basis to principles-basis. Thus, the
success of this new system is critical for principles-based accounting as this
regulation affects the behaviors of management and auditors. Nonetheless,
there is a possibility that the financial statements review system becomes
similar to the pre-review audit system in practice. Therefore, the following
should be kept in mind when operating the financial statement review system.
First, all stakeholders (companies, auditors, regulatory bodies, National
Assembly, Board of Audit and Inspection of Korea, press, etc.) should have
full understanding of principles-based accounting and the purpose and
limitations of the financial statements review system. The purpose of the
review system is not to detect fraudulent accounting, nor to punish or impose
sanctions. Instead, the review system seeks to protect information users. Even
if a company made errors, the purpose of the review system is to enable
the company to correct their mistakes voluntarily and to encourage timely
disclosure of the accurate information to the market. Thus, the review
procedure should not aim to track down all errors. Otherwise, the market
will not be able to access proper information on time, which in turn could
inflict damage upon the information users.
Second, to successfully operate the financial statements review system, the
financial statements reviewers must hold a high level of expertise. The review
of financial statements is not about simply finding the violations of accounting
by comparing with accounting standards. It requires an in-depth expertise
in accounting relevant to the company and industry. The reviewers should
have deep understanding of principles-based accounting.
In addition to expertise, efficiency in reviewing financial statements is just
Chapter 3. Solutions for principles-based accounting 47
as important. As Korean laws mandate the timing of disclosing financial
statements, any dispute in accounting may delay the disclosure of financial
statements, which results in the violation of law. As there is a large number
of companies to be reviewed, it is imperative that the personnel in charge
of the review process carry out their role efficiently.
Information technology-based techniques are worth consideration. The
artificial intelligence machine could efficiently carry out primary work based
on past data; and then, an expert from the regulatory bodies can complete
the review procedure based on the result of the primary work. This will help
secure both expertise and efficiency at the same time.
Third, the review should be operated based on precise and objective due
process. The review process should not be a pre-step for formal investigation.
If so, companies would not accept any comments from the review and would
not correct financial reporting. This is not the objective of new review system.
For the objective due process and decision, using an experts panel could
be helpful (Han 2018). The regulatory bodies can form a pool of a sufficient
number of experts from companies, auditors, academia, and information
users, and then, whenever necessary, select the experts from the pool. The
selected panel can determine whether to comment on specific issues found
in the financial statements review.
In order to speed up the financial statements review procedure, setting a
deadline for reviews over the financial statements in advance would be worth
consideration. Deadline extensions should be allowed only when necessary.
It would also be desirable that the authority to approve extensions should
be given to the panel. It would help to increase the predictability and
objectivity of the financial statements review system.
Consistent with the recommendation of the research team, the FSC stipulates
in June 2019 that the bodies responsible for the financial statements review
48 PRINCIPLES-BASED ACCOUNTING
and the audit review should be separated and that the financial statements
review should be concluded within three months.
Improving quality control reviews to enhance audit quality
The objective of quality control review of external auditors is to strengthen
accounting firmโs quality control process and thus to enhance quality of
accounting information. Currently, the regulatory bodies may provide a
recommendation for improving accounting firmsโ quality control process if
they find any violation of the quality control standards. The regulatory bodies
could issue a correction order if the violation repeats, and that the regulatory
bodies may impose sanctions if the firm still fails to comply even after the
correction order. Also, the regulatory bodies may disclose to the public
improvement recommendations for no more than three years. If a firm fails
to comply with the improvement recommendation within one year from the
date of receiving the recommendation without a valid reason, the fact of
non-compliance can be disclosed to the public for no more than three years.
Even though regulatory bodies use the quality control review to enhance the
quality of accounting information, they may even more actively use it as a
tool to induce external auditors themselves to strengthen their quality control.
In order to persuade the external auditors to make the necessary effort for
better quality control, regulatory bodies could use the results of quality control
review in a mandatorily rotating auditor, selecting a target firm for inspection,
and determining the amount of fines or sanctions.
The regulatory bodies should also strengthen its own competence in
supervising quality control. To this end, the FSS should develop the expertise
of quality control review personnel and actively recruit new staff with
extensive experience in reviews, if necessary. In addition, they need to
develop ways to systematically foster the experts.
The regulatory bodies must also seek ways to improve the effectiveness and
efficiency of quality control reviews. Currently, reviewers request auditors to
Chapter 3. Solutions for principles-based accounting 49
submit a substantial amount of data from across all areas of quality control
processes, and conduct a review in a short period of time. This current
practice, therefore, cannot but be centered on error detection. The regulatory
bodies should consider moving away from the formality of reviews centered
on error detection and instead shift toward in-depth quality-oriented reviews
where the critical key quality control items are selected and reviewed.
Supervisory guidelines as no-action letters, not accounting standards
The โsupervisory guidelinesโ issued by the FSC and the FSS are a type of
no-action letters. Supervisory guidelines are not accounting standards, nor
are they interpretations of accounting standards. They are specific guidelines
for supervision within the scope of reasonable interpretation of K-IFRS
prepared by regulatory bodies. The guidelines are thus no-action letters,
meaning that no action will be taken on a particular accounting for supervisory
purposes.
The regulatory bodiesโ issuance of supervisory guidelines may help reduce
uncertainties in accounting. However, the abuse of such guidelines may
undermine the foundation of principles-based accounting because it is highly
likely that the supervisory guidelines will function as accounting standards
in practice if abused.
Therefore, the supervisory guidelines must be issued only when it is strictly
necessary to resolve uncertainties. In addition, when issuing the guidelines,
the regulatory bodies must carefully consider if and whether the guidelines
are likely to induce companies to opt for an accounting policy that does
not comply with the principles of accounting standards. To this end, it is
necessary to collect the opinions of various accounting experts before the
release of the supervisory guidelines. On top of that, the fact that the
supervisory guidelines are not accounting standards should always be clearly
stated.
50 PRINCIPLES-BASED ACCOUNTING
Educative technical inquiry service
Recently, demand for technical inquiry service is increasing. Technical inquiry
service can help eliminate the uncertainties about whether an accounting
choice is acceptable and also reduce information imbalance. The technical
inquiries and the relevant data can even be utilized as educational materials.
Therefore, it is desirable to disclose not only the conclusion of a technical
inquiry but also the process leading up to the conclusion and the logic behind
the decision.
On the other hand, technical inquiries may damage the fundamentals of
principle-based accounting. There is also a risk that the content of the
response to the queries could conflict with IFRS. Disclosing the content of
inquiries could even lead to where the inquiry materials are abused to make
inappropriate arguments for the cases where the fact patterns are different.
Therefore, it is desirable to make clear that the responses to technical inquiries
are specifically limited to the specific fact patterns and should be used only
for educational purposes.
3-4 Further issues in establishing principles-based accounting
The problem of distinguishing illegal acts with intention
The accounting standard violations that have occurred since the adoption of
principles-based IFRS demonstrate that the principle of legality (the principle
that the law must define punishable acts in detail) has not been fully observed
in reality. In many cases, companies were accused of violations even when
they were not explicitly enumerated in IFRS. In other words, punishment
for violating IFRS provisions conflicts with the principle of legality. According
to the logic behind delegated legislation, IFRS becomes the law that regulates
violations. However, the principles-based IFRS fails to abide by the principle
of legality because it only provides general principles without specific
provisions.
Chapter 3. Solutions for principles-based accounting 51
In principles-based accounting, it is difficult to judge whether an act of
violation was committed deliberately (intentionally) or without knowing (due
to negligence) because it allows management to exercise considerable amount
of discretion. Intention can again be divided into either definite one or willful
negligence as the weakest form of intention that cannot be considered as
a definite intention. The distinction between these two is also demanding.
As it is not easy to identify illegal acts under principle-based accounting,
punishment must be imposed with extreme caution unless the violation of
the principles is crystal clear from the legal point of view.
Fostering the culture of debating and respecting process-oriented judgment
Active discussion and exchange of views enables us to identify various
problems that can possibly occur in the future, and thus to make more
effective judgments when similar situation happens. Having intense
discussions to make the right judgment and find concrete grounds for the
judgment is the core of principles-based accounting.
Companies and auditors should continue to hold thorough discussions based
on documents with compelling logic. It will not only help prevent potential
conflicts between them but also assist in identifying the responsible party
with greater ease and accuracy, should legal liability issues arise in the future.
Of course, no matter how much discussion and communication the company
and auditor have, problems like accounting errors cannot be completely
prevented. Therefore, it is imperative that companies shift towards placing
greater emphasis on accounting process for successful implementation of
principle-based accounting. Similarly, the regulatory bodies should also shift
towards process-oriented supervision, instead of the consequential
supervision where all decisions are made based solely on the ultimate results.
Epilogue 53
Epilogue
Korea has a very long history of a rules-based code-law system. In Korea,
since accounting standards are interpreted as a part of the law, violation of
the accounting standards are seen as violation of the law and thereby get
punished. It is therefore not surprising that Korean accounting professionals
living under this code-law system find principles-based accounting rather
uncomfortable, since principles-based accounting requires a wide spectrum
of judgements which could be retrospectively seen out of line. When
accounting standards are considered to be a part of the code-law, the scope
of interpreting accounting standards becomes extremely narrow, making every
word in the accounting standard immensely important. Any accounting policy
that differs even slightly from the very wording of the accounting standards
could be penalized as a violation of the law. Quite often, companies and
external auditors are accused of and even get punished for unintended
misinterpretation of the standards.
In contrast, nation-states including the UK do not aim to punish companies
for accounting failure but seek to reach the agreement with them so that
the company could provide accurate information to the market in a timely
manner. The Executive Director of Financial Reporting Council of UK noted
in an interview that โthe FRC does not exist to punish companies. The business
side, external auditors, and regulatory bodies all engage in a mutually trusting,
cooperative relationship, endeavoring together to improve the quality of
corporate financial reportingโ.
54 PRINCIPLES-BASED ACCOUNTING
We must strike flint to start fire
Building a mutually trusting partnership should be the first and foremost step
to properly establish principles-based accounting in a country like Korea
where accounting standards are part of code law. Discussions must
continuously take place, and for that to happen, participants should not shy
away from the conflicts that may inevitably arise from such discussions. In
other words, dispute, not disguise, leads to the truth.
Until now, accounting stakeholders have been hiding their flint when it comes
to the issue of principles-based accounting. Companies, auditors, regulatory
bodies, and academia must take out their flint to strike up heated discussions
so that principles-based accounting can shine. The result of an intense debate
may not always lead to the right answer. But to come up with the most
satisfying solution, we have to make arguments and discuss with others
continuously. We need to grasp how principles-based accounting differs from
rules-based accounting through discussions.
The establishment and development of principles-based accounting cannot
be achieved in a short period of time, especially in a country with rules-based
system. However, presenting problems and tackling the issues through
continuous discussions will enable all the stakeholders to better understand
principles-based accounting; and by understanding the counterpartโs claims
and the grounds therefore, a mutually trusting cooperative relationship would
be established among them instead of a relationship involving distrust or even
sanctions.
Suggestions for the successful establishment of principles-based accounting
The research team of KAA presents following policy proposals for the
successful establishment of principles-based accounting in a rules-based
country like Korea.
Stakeholders must understand principles-based accounting. Stakeholders must
also learn to trust and respect each other.
Epilogue 55
โ Acknowledge that differences may arise in the interpretation of principles-
based accounting and build a culture that respects the views of experts
on interpretation.
โ Aim to improve the quality of corporate financial reporting by encouraging
companies to provide proper financial reporting and disclosures, instead
of aiming to regulate, penalize, or criticize.
โ Develop a cooperative relationship built on mutual trust among
companies, auditors, and regulatory bodies.
Companies must improve their procedures and facilitate continuous
communication for better implementation of principles-based accounting.
โ Acknowledge that the responsibility of preparing financial statements lies
with the company and that the purpose of financial statements is to
communicate with information users.
โ Enhance the quality of financial statements by elevating the status of the
accounting department in the company and strengthening their
capabilities to enable independent interpretation and judgment with
regard to accounting standards.
โ Establish due process for making significant judgments during the
preparation of financial statements and equip more elaborate documents
to justify the decisions.
Auditors must strengthen human resources and modify audit procedures to
better implement principles-based accounting.
โ Make every effort to maintain a high level of expertise and independence
(provide training for auditors, strengthen the quality control office, etc.).
โ Document the basis for expert judgment in detail to the greatest extent
possible to ensure justification for the audit process.
โ Respect the judgment of fellow auditors.
Regulatory bodies must accept diversity and exercise preventive supervision
as part of its effort to better implement principles-based accounting.
โ Shift towards preventive supervision by encouraging public disclosures
56 PRINCIPLES-BASED ACCOUNTING
to avoid uncertainties that arise from lack of information (Adopt an
appropriate ex ante review system).
โ Exercise supervision over the process and procedures to induce
production of good accounting information, instead of imposing
punishment based solely on the results.
โ Expand the infrastructure of the regulatory bodies to ensure adequate
review and supervision (Reinforce the supervisory organizations, establish
expert panels, recruit experienced supervision personnel, etc.).
Institutional strategies must be improved for better implementation of
principles-based accounting.
โ Sufficiently guarantee companiesโ right to defense in interpreting standards
and making judgements thereon so that the credibility of the decisions
made by the FSCโs Securities and Futures Commission may be enhanced
(Guarantee the right to request the copy of review reports, fully operate
the adversarial system, specify decisions content, etc.).
โ Apply a strict framework of judgement when determining deliberate acts
of misconduct, taking into consideration the principle of clarity.
โ Allow experts in accounting standards and Regulatory Review Measure
Guidelines to handle accounting cases in the long term (Promote the
establishment of the accounting tribunal).
We hope this summary and the policy proposals will be of help to countries
with rules-based legal and social systems in pursuing their journey towards
principles-based accounting.
Reference 57
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์์น์ค์ฌ ํ๊ณ๋ถ๋ชํ์ผ ๋น์ ๋ธ๋ค
ํ๊ตญํ๊ณํํ ํ์ข ์ (๋ํ์ ์)
๊น์๊ธธ
๋ฐ์ข ์ฑ
์ก๋ฏผ์ญ
์ด์ํ
์กฐ์ฑํ
ํ์น์
The appended material in Korean is a summary of the original version of โPrinciple-based
Accounting: We must strike flint to start fireโ issued by the Korean Accounting Association
in May 2020.
It is attached hereto to assist readers in understanding the English summary of the report.
์ฒจ๋ถ๋ ๊ตญ๋ฌธ ์๋ฃ๋ ํ๊ตญํ๊ณํํ๊ฐ 2020๋ 5์ ๋ฐ๊ฐํใ์์น์ค์ฌ ํ๊ณ: ๋ถ๋ชํ์ผ ๋น์ ๋ธ
๋คใ๋ฅผ ์์ฝํ ๊ฒ์ ๋๋ค. ์๋ฌธ ์์ฝ์ ์ดํด๋ฅผ ๋๊ธฐ ์ํ ๋ชฉ์ ์ผ๋ก ์ฒจ๋ถํ์์ต๋๋ค.
๋ชฉ ์ฐจ
Prologue โ 65
Chapter 1 ์์น์ค์ฌ ํ๊ณ ๊ฐ๋ ์ถ๋ฆฌ๊ธฐ โ 69
1-1 ํ๊ตญ์ ๋ฒ์ฒด๊ณ์ ์์น์ค์ฌ ํ๊ณ์ ๋์ / 69
1-2 ํ๊ตญ์ด ์์น์ค์ฌ ํ๊ณ์ธ IFRS๋ฅผ ๋์ ํ ์ด์ / 72
1-3 ํ๊ตญ์ ๊ท์ ์ค์ฌ ํ๊ฒฝ์์ ์์น์ค์ฌ ํ๊ณ ์ ์ฉ์ ๋ฌธ์ ์ / 76
Chapter 2 ์์น์ค์ฌ ํ๊ณ ์ ์ฉ ๊ณผ์ ์์์ ์ฌ์๋ค(Issues) โ 81
2-1 ๊ธฐ์ ์ ์ฌ๋ฌด์ ํ ์์ฑ๊ณผ์ ์์์ ์ฌ์๋ค: ๊ฒฝ์์ง์ ์ฌ๋๊ณผ ๋น์ฉ ์ฆ๋ / 82
2-2 ์ธ๋ถ๊ฐ์ฌ๊ณผ์ ์์์ ์ฌ์๋ค: ๊ฐ์ฌ์ธ์ ์ํ๊ณผ ์๊ฒฌ์ถฉ๋ ๊ฐ๋ฅ์ฑ ์ฆ๊ฐ / 84
2-3 ๊ฐ๋ ๊ณผ์ ์์์ ์ฌ์๋ค: ์ฌํ๊ฐ๋ฆฌ์ ํ๊ณ์ ํด์ ์ฐจ์ด์ ๋ฐ๋ฅธ ๊ฐ๋ฑ ์ฐ๋ ค / 86
Chapter 3 ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ โ 89
3-1 ๊ธฐ์ : ํ๋ก์ธ์ค๋ฅผ ์ ๋นํ๊ณ ์์ฌ์ํต์ ์ง์ํ๋ผ / 90
3-2 ๊ฐ์ฌ์ธ: ์ธ์ ์์์ ๊ฐํํ๊ณ ๊ฐ์ฌ์ ์ฐจ๋ฅผ ์ ๋นํ๋ผ / 94
3-3 ๊ฐ๋ ๊ธฐ๊ด: ๋ค์์ฑ์ ์ธ์ ํ๊ณ ์๋ฐฉ์ค์ฌ์ผ๋ก ๊ฐ๋ ํ๋ผ / 96
3-4 ์์น์ค์ฌ ํ๊ณ ์ ์ฐฉ์ ์ํ ๊ทธ ๋ฐ์ ์์ด๋์ด / 101
Epilogue โ 105
Prologue 65
Prologue
ํ๊ตญ์ 2005๋ ๋ถํฐ IFRS ๋์ ์ ๊ดํ ๋ ผ์๋ฅผ ์งํํ๋ฉด์ ๋ค์๊ณผ ๊ฐ์ ๋ค์ฏ ๊ฐ
์ง ํจ๊ณผ๋ฅผ ๊ธฐ๋ํ์๋ค. (1) ํ๊ตญ ๊ธฐ์ ๋ค์ ํ๊ณํฌ๋ช ์ฑ์ ๋ํ ์ ๋ขฐ๋๋ฅผ ์ ๊ณ ํ
์ฌ Korea Discount๋ฅผ ํด์, (2) ํ๊ตญ ๊ธ๋ก๋ฒ ๊ธฐ์ ์ ์ฌ๋ฌด์ ํ ์์ฑ์ ์ด์ค์ ๋ถ
๋ด์ ๊ฒฝ๊ฐ, (3) ๊ตญ์ ์๋ณธ์์ฅ์ ํตํด ๊ตญ๋ด ๊ธฐ์ ์ ์๊ธ ์กฐ๋ฌ์ ์ํํ, (4) ๊ตญ
๋ด ์๋ณธ์์ฅ์ ๊ตญ์ ํ์ ๊ธฐ์ฌํ์ฌ ์ธ๊ตญ์ธ ํฌ์์๋ค์ ๊ตญ๋ด ํฌ์๋ฅผ ์ ๋, (5) ๊ตญ
๋ด ๊ธฐ์ ์ ์ธ๊ตญ ์ง์ถ๊ณผ ์ธ๊ตญ ๊ธฐ์ ์ ๊ตญ๋ด ์ง์ถ์ ์ด์ง. ํนํ, ๋์ ์์ค์ ํ๊ณ
๊ธฐ์ค์ ์ฑํํ์ฌ ํ๊ตญ ๊ธฐ์ ๋ค์ ํ๊ณํฌ๋ช ์ฑ์ ๋์ด๊ณ ํ๊ณ์ ๋ณด์ ์ ๋ขฐ์ฑ์ ํฅ
์์ํค๋ ๊ฒ์ด ์ ์ฑ ๋น๊ตญ์ ๊ฐ์ฅ ํฐ ๋ชฉ์ ์ด์๋ค.
์ด์ ๋ฐ๋ผ ํ๊ตญ ์ ๋ถ๋ 2007๋ ์ IFRS ๋์ ๋ก๋๋งต์ ๋ฐํํ๊ณ ๊ธฐ์ ์ด IFRS๋ฅผ
2009๋ ํ๊ณ์ฐ๋๋ถํฐ ์๋ฐ์ ์ผ๋ก ๋์ ํ ์ ์๋๋ก ํ์๋ค. 2011๋ ํ๊ณ์ฐ๋๋ถ
ํฐ๋ ๋ชจ๋ ์์ฅ๊ธฐ์ ๋ค์ด ์๋ฌด๋์ ํ์์ผ๋ฉฐ 2020๋ ํ์ฌ ์ฝ 5,060์ฌ๊ฐ์ ๊ธฐ์ ๋ค
์ด IFRS๋ฅผ ์ ์ฉํ๊ณ ์๋ค.
ํ๊ตญ์ IFRS ๋์ ์ ์ฃผ๋ชฉํ ๋งํ ํน์ง์ ๊ฐ์ง๊ณ ์๋ค. ์ฒซ์งธ, ํ๊ตญ์ ์ฑ๋ฌธ๋ฒ ์ค
์ฌ์ ๊ตญ๊ฐ์ด๋ค. IFRS ๋์ ์ด์ ํ๊ณ๊ธฐ์ค์ ์ฑ๋ฌธ๋ฒ(code law system)์ ๊ทผ๊ฑฐํ
๊ท์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ด์๋ค. ๋ฐ๋ฉด, IFRS๋ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ผ๋ก ๊ท์น์ค์ฌ์ ํ
๊ตญ ๋ฒ์ฒด๊ณ์๋ ๋ค๋ฅธ common law system์ ์ทจํ๋ค. ํ๊ตญ์ ์ฑ๋ฌธ๋ฒ ์ค์ฌ์ ๋ฒ
์ฒด๊ณ์์ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ๋์ ยท์ด์ํ๊ณ ์๋ค. ๋์งธ, ํ๊ตญ์ IFRS ๋์ ์
์์ด์ Conversion approach๊ฐ ์๋๋ผ Big Bang approach๋ฅผ ์ฑํํ์๋ค. ์ฆ,
๊ธฐ์กด์ ํ๊ณ๊ธฐ์ค์ 2011๋ 1์ 1์ผ์ IFRS๋ก ์ ๋ฉด ๋์ฒดํ์๋ค. ์ ์งธ, ํ๊ตญ์
IFRS ๋์ ์ 2007๋ IFRS ๋์ ๋ก๋๋งต ๊ฒฐ์ ๊ณผ 2011๋ ์๋ฌด๋์ ๊น์ง 4๋ ๋ฐ์ ๊ฑธ
66 ์์น์ค์ฌ ํ๊ณ
๋ฆฌ์ง ์์ ๋งํผ ์งง์ ๊ธฐ๊ฐ์ ์ด๋ฃจ์ด์ก๋ค. ๋ง์ง๋ง์ผ๋ก ํ๊ตญ์ IFRS ๋์ ์ ์ ๋ถ
์ฃผ๋๋ก ์ด๋ฃจ์ด์ก๋ค.
์ด์ ๊ฐ์ ํน์ฑ์ผ๋ก ์ธํ์ฌ ํ๊ตญ์ ๋ค๋ฅธ ๊ตญ๊ฐ์์๋ ์ฐพ์๋ณด๊ธฐ ์ด๋ ค์ด, ๋ ํนํ
(unique)ํ ๊ฒฝํ์ ์ป์ ์ ์์๋ค. ์ ๋ถ ์ฃผ๋๋ก IFRS๋ฅผ ์ ๋ฉด์ ์ผ๋ก ๋์ ํ ๊ฒ
์ IFRS๋ผ๋ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ด ์งง์ ๊ธฐ๊ฐ์ ๋์ ๋๊ณ ์ ์ฐฉ๋๋ ๋ฐ ํฐ ์ญํ
์ ํ ๊ฒ์ ๋ถ๋ช ํ๋ค. ๋ฐ๋ฉด ์งง์ ๊ธฐ๊ฐ์ ์ ๋ถ ์ฃผ๋ํ์ ์ด๋ฃจ์ด์ง IFRS์ ์ ๋ฉด์
๋์ ์ผ๋ก ๊ธฐ์ , ํฌ์์, ๊ฐ์ฌ์ธ, ๊ท์ ๋น๊ตญ์์๊ฒ๋ ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ถฉ๋ถํ ๊ฒฝ
ํ ์์ด ์ ๊ฒฉ์ ์ผ๋ก ์ ์ฉํด์ผ ํ๋ ๊ธ์ํ ํ๊ณํ๊ฒฝ์ ๋ณํ๋ฅผ ๊ฐ์ ธ์๋ค. ํนํ,
์ฑ๋ฌธ๋ฒ์ ๊ธฐ๋ฐํ ๊ท์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ์ ์ฉํด ์จ ๊ตญ๊ฐ์์ ๋งค์ฐ ์งง์ ๊ธฐ๊ฐ์
์ด์ ๊น์ง ๊ฒฝํํ์ง ๋ชปํ๋ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ๋์ ํ๊ณ ์ ์ฉํ์๋ค. ๋ฐ๋ผ์
IFRS ๋์ ์ดํ ์์์น ๋ชปํ๋ ๋ง์ ์ฌ์(issues)๋ค์ด ๋ฐ์ํ ๊ฒ์ ๋๋ฌด๋๋ ๋น
์ฐํ๋ค ํ ๊ฒ์ด๋ค.
์๋ฅผ ๋ค์ด, ๊ธฐ์ , ๊ฐ์ฌ์ธ, ๊ฐ๋ ๊ธฐ๊ด์ด IFRS ๊ธฐ์ค์ ๋ํด ์๋ก ๋ค๋ฅด๊ฒ ์ ๊ทผํ์ฌ
IFRS ํ๊ณ๊ธฐ์ค์ ๋ชจํธ์ฑ์ ๋ํ ๋ ผ๋์ด ์๋ ๊ฐ์ด๋ฐ ๋์ฐ์กฐ์ ํด์๊ณผ ์ผ์ฑ๋ฐ์ด
์ค๋ก์ง์ค ๋ฑ์ ํ๊ณ์ฒ๋ฆฌ์ ๋ํ ๋ ผ๋์ด ๋ฐ์ํ์๋ค. ๊ตญ์ ๊ธฐ๊ด์ด ๋ด๋๋ ๋ํ๋ฏผ
๊ตญ์ ํ๊ณํฌ๋ช ์ฑ์ ๋ํ ํ๊ฐ๋ ๊ฐ์ ๋์ง ์๊ณ ์๋ค. ์ค์์ค ๊ตญ์ ๊ฒฝ์๊ฐ๋ฐ๋ํ
์(IMD)์ด ๋ฐํํ ๊ตญ๊ฐ๊ฒฝ์๋ ฅ ์ข ํฉํ๊ฐ์ โํ๊ณยท๊ฐ์ฌ ์ค๋ฌด์ ์ ์ฑโ ํญ๋ชฉ์์,
ํ๊ตญ์ 2013๏ฝ2018๋ ๋์ 63๊ฐ๊ตญ ์ค ์ตํ์์ธ 58๏ฝ63์๋ฅผ ๊ธฐ๋กํ์๋ค. ๋์
ํ์ง์ ํ๊ณ๊ธฐ์ค์ผ๋ก ์ฌ๊ฒจ์ง๋ IFRS๋ฅผ ์ ์ฉํ๋ฉด์ ๊ธฐ์ , ๊ฐ์ฌ์ธ, ๊ท์ ๋น๊ตญ ์ฌ์ด
์ ์๊ฒฌ ๋ถ์ผ์น๋ ์์ฅ์ฐธ์ฌ์์๊ฒ ๋ถํ์ค์ฑ์ผ๋ก ๋ค๊ฐ์์ผ๋ฉฐ, IFRS ๋์ ์ ๋ํด
ํ์์ ์ธ ์๊ฐ๋ ๊ฐ์ง๊ฒ ํ์๋ค.
IFRS ๋์ ๊ณผ ์ ์ฉ๊ณผ์ ์์ ์ง์์ ์ผ๋ก ๋๋ฌ๋๋ issues๋ก ์ธํ์ฌ, ํ๊ตญํ๊ณํํ
๋ ์์น์ค์ฌ ํ๊ณ์ ๋ํ์ฌ ๊ทผ๋ณธ์ ์ผ๋ก ๋ค์ ์๊ฐํด๋ณด๊ณ ํ๊ตญ์ ์์ฅ์ฐธ์ฌ์๋ค
์ด ์์น์ค์ฌ ํ๊ณ์ ๋ํ ์ถฉ๋ถํ ์ดํด๋ฅผ ํ๊ณ ์๋์ง์ ๋ํด ๊ณ ๋ฏผํ์๋ค. ๋จ์
ํ, ๊ธฐ์กด ํ๊ณ๊ธฐ์ค๊ณผ IFRS ๊ธฐ์ค์ ์ฐจ์ด๋ก ์ธํ ๋ฌธ์ ๊ฐ ์๋, ๊ท์น์ค์ฌ๊ณผ ์์น์ค
์ฌ ํ๊ณ๋ผ๋ ๊ทผ๋ณธ์ ์ธ ์ ๊ทผ๋ฒ์ ์ฐจ์ด๋ก ์ธํ์ฌ ์์ฅ์ฐธ์ฌ์๋ค์ด IFRS ์ ์ฉ์ ์ด
Prologue 67
๋ ค์์ ๊ฒช๊ณ ์๋ ๊ฒ์ด ์๋์ง ๊ณ ๋ฏผํ์๋ค. ๋ง์ฝ ์์ฅ์ฐธ์ฌ์๋ค์ด ์์น์ค์ฌ ํ๊ณ
์ ๋ํด ์ถฉ๋ถํ ์ดํดํ์ง ๋ชปํ๊ณ ์๋ค๋ฉด, ์์น์ค์ฌ ํ๊ณ๋ฅผ ๊ท์น์ค์ฌ ์ฌํ์์
์ด๋ป๊ฒ ์ดํด์ํค๊ณ ์กฐํ์ํฌ์ง์ ๋ํด ์ฐ๊ตฌํ์๋ค.
์ด๋ฌํ ๋ ธ๋ ฅ์ ์ฒซ ์์์ผ๋ก ํ๊ตญํ๊ณํํ๋ ์ฐ๊ตฌํ์ ๊ตฌ์ฑํ๊ณ , ์์น์ค์ฌ ํ๊ณ
๋์ ์ดํ ๊ธฐ์ , ๊ฐ์ฌ์ธ, ๊ฐ๋ ๊ธฐ๊ด์ด ๊ฒช๊ณ ์๋ ๊ณ ์ถฉ์ฌํญ์ ๋ํ ์ค๋ฌธ์กฐ์ฌ๋ฅผ ์ด
162๊ฐ ๋๊ธฐ์ ๋ฐ ์ค๊ฒฌ-์ค์๊ธฐ์ ํ๊ณ๋ด๋น์์ ๊ณต์ธํ๊ณ์ฌ 188๋ช ์ ๋์์ผ๋ก ์ค
์ํ์๋ค. ๊ทธ๋ฆฌ๊ณ ๊ธฐ์ ํ๊ณ๋ด๋น์, ๊ธฐ์ ํ๊ณ์์, ์์ โBig 4โ๋ก ์ผ์ปซ๋ 4๊ฐ
๋ํ ํ๊ณ๋ฒ์ธ ๋ฐ ์ค์ํ ํ๊ณ๋ฒ์ธ์ ๋ํ ๋ฑ ์ต๊ณ ๊ฒฝ์์ง๋ค์ ๋ฉด๋ดํ์๋ค.
๋ํ ๋ฏธ๊ตญ ์ฆ๊ถ๊ฑฐ๋์์ํ(SEC, Securities and Exchange Commission), ์๊ตญ ์ฌ๋ฌด
๋ณด๊ณ ์์ํ(FRC, Financial Reporting Council), ๋ ์ผ ํ๊ณ๊ธฐ์ค์์ํ(DRSC,
Deutsche Rechnungslegungs Standards Committee)์ ์ฌ๋ฌด๋ณด๊ณ ๊ฐ๋ฆฌ์์ํ(DPR, Die
Deutsche Prรผfstelle fรผr Rechnungslegung), ๊ธ์ต๊ฐ๋ ์ฒญ(BaFin, Bundesanstalt fรผr
Finanzdienstleistungsaufsicht) ๋ฑ ํด์ธ๊ตญ๊ฐ๋ค์ ํ๊ณ๊ธฐ์ค์ ์ ๊ธฐ๊ตฌ์ ๊ฐ๋ ๊ธฐ๊ด, ๋
๋ถ์ด PwC, KPMG ๋ฑ ํ์ง ๋ํ ํ๊ณ๋ฒ์ธ์ ๋ฐฉ๋ฌธํ๋ค. ์ด๋ฅผ ํตํด ์ฐ๋ฆฌ๋ณด๋ค ๋จผ
์ ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ ์ฉํ๊ณ ์๋ ๊ตญ๊ฐ๋ค์ ๋ค์ํ ๊ฒฝํ์ ํ์ฅ์์ ์์ธํ
์กฐ์ฌํ์๋ค.
์ด๋ฌํ ์ฐ๊ตฌ๋ฅผ ๋ฐํ์ผ๋ก ํ๊ตญํ๊ณํํ๋ 2018๋ ๊ฐ์๋ถํฐ 1๋ ๊ฐ ์์น์ค์ฌ ํ๊ณ
๊ธฐ์ค ๊ตฌํ๋ฐฉ์ ์ธ๋ฏธ๋๋ฅผ ๋ค์ฏ ์ฐจ๋ก ์งํํ์๋ค. 2018๋ 11์์ ์ด๋ฆฐ ์ 1์ฐจ ์ธ
๋ฏธ๋์์๋ ์์น์ค์ฌ ํ๊ณ์ ํ๊ณ๊ฐ๋ฆฌ์ ๊ฐ๋ ๋ฐฉํฅ, ์ 2์ฐจ ์ธ๋ฏธ๋(2019.1.)์์๋
ํ๊ณ๊ฐ์ฌ, ์ 3์ฐจ ์ธ๋ฏธ๋(2019.3.)์์๋ ๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌ, ์ 4์ฐจ ์ธ๋ฏธ๋(2019.4.)
์์๋ ๊ด๋ จ ๋ฒ์ ์ด์์ ๋ํ์ฌ ๋ ผ์ํ์๊ณ , 2019๋ 5์์๋ ์ 5์ฐจ ์ธ๋ฏธ๋๋ฅผ
๊ตญํ์์ ์ด์ด ๋ค ์ฐจ๋ก ๋ ผ์ํ๋ ๋ด์ฉ์ ์ข ํฉํ๊ณ ํ ๋ก ํ์๋ค.
์ด์ ๊ฐ์ด ํ๊ตญํ๊ณํํ์ ์์น์ค์ฌ ํ๊ณ ์ฐ๊ตฌํ๊ณผ ๊ฐ๋ ๊ธฐ๊ด, ํ๊ณ๋ฒ์ธ, ๋ฒ๋ฌด๋ฒ
์ธ, ๊ธฐ์ ๋ฑ์ ๊ด๊ณ์๋ค์ด ์์น์ค์ฌ ํ๊ณ์ ๋ฐ์ ์ ๋ชจ์ํ๋ ๋ฐฉ๋ฒ์ ๋ํด ํจ๊ป
๊ณ ๋ฏผํ ๋ด์ฉ์ ๋ชจ์ ํ๋์ ์ฑ ์ผ๋ก ๋ง๋ค์ด ๋ฐ๊ฐํ์๋ค.
68 ์์น์ค์ฌ ํ๊ณ
๋ณธ ์์ฝ์ ์ฑ ์์์ ๋ ผ์ํ ํ๊ตญํ๊ณํํ์ ์์น์ค์ฌ ํ๊ณ์ ๋ํ ์ดํด์ ์ ์ฉ
๊ณผ์ ์์ ๊ฒช์๋ ๊ฒฝํ์ ์์ฝํ์ฌ ์ ์ํจ์ผ๋ก์จ ํ๊ตญ์ด IFRS๋ฅผ ๋์ ํ๋ฉด์ ๊ฒช
์๋ ์ด๋ ค์์ ๊ณต์ ํ๋ ๊ฒ์ ๋ชฉ์ ์ผ๋ก ํ๋ค. ๋ณธ ์์ฝ์ด ํด์ธ๋ ์๋ฅผ ๋์์ผ๋ก
ํ๋ค๋ ์ ์ ๊ณ ๋ คํ์ฌ ์ฑ ์์์ ๋ ผ์ํ ๋ชจ๋ ๋ด์ฉ์ ์ ์ํ๊ธฐ๋ณด๋ค๋ ํด์ธ์์
ํ๊ตญ์ ๊ด์ฌ์ ๊ฐ์ง ๋งํ ๋ด์ฉ์ ์ ๋ณํ์ฌ ์์ฝํ์๋ค.
๋ณธ ์์ฝ์ ๋ค์๊ณผ ๊ฐ์ด ๊ตฌ์ฑ๋์ด ์๋ค. ์ 1์ฅ์์๋ ํ๊ตญ์ด ์ดํดํ๋ ์์น์ค์ฌ
ํ๊ณ์ ๋ํด์ ๋ ผ์ํ๋ฉฐ, ์ 2์ฅ์์๋ ํ๊ตญ์ด ์์น์ค์ฌ ํ๊ณ๋ฅผ ๋์ ํ๋ฉด์ ๊ฒช์
๋ ๊ฒฝํ๊ณผ ๋ฌธ์ ์ ๋ค์ ์ ์ํ๋ค. ์ 3์ฅ์์๋ ์ด๋ฌํ ๋ฌธ์ ์ ์ ํด๊ฒฐํ๊ธฐ ์ํ
์ฌ ํ๊ตญ์ด ์ทจํ๋ ๋ ธ๋ ฅ๊ณผ ํฅํ ์ฐ๊ตฌ์๋ค์๊ฒ ์ฑ ์์์ ์ ์ํ์๋ ๋์์ ์ ์
ํ๋ค. ๋ง์ง๋ง์ผ๋ก Epilogue์์๋ ๊ฒฐ๋ก ์ ์ ์ํ๋ค.
์ 1 ์ฅ ์์น์ค์ฌ ํ๊ณ ๊ฐ๋ ์ถ๋ฆฌ๊ธฐ 69
ํ๊ตญ์์ ์์๋ IFRS์ ๊ด๋ จํ ๋ ผ๋์ ์ดํดํ๊ธฐ ์ํด์๋ ํ๊ตญ์ ๋ฒ์ฒด๊ณ์
IFRS ํน์ฑ ๊ฐ์ ์ฐจ์ด๋ก ์ธํ์ฌ ๋ฐ์ํ๋ ๋ฌธ์ ์ ๋ํ ์ดํด๊ฐ ์ค์ํ๋ค. ๋ณธ ์ฅ์
์๋ ํ๊ตญ์ ํ๊ณ๊ธฐ์ค๊ณผ ๊ด๋ จํ ๋ฒ์ฒด๊ณ, ์์น์ค์ฌ ํ๊ณ์ IFRS์ ํน์ฑ, ๊ทธ๋ฆฌ๊ณ
์ฑ๋ฌธ๋ฒ ์ฒด๊ณ์์ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ์ ์ฉํ์ฌ ์๊ธฐ๋ ๋ฌธ์ ์ ์ ๋ ผ์ํ๋ค.
1-1 ํ๊ตญ์ ๋ฒ์ฒด๊ณ์ ์์น์ค์ฌ ํ๊ณ์ ๋์
ํ๊ตญ์ ๋ฒ์ฒด๊ณ์์ ํ๊ณ๊ธฐ์ค์ ์์น๋ฅผ ์ด์ผ๊ธฐํ๋ค๋ฉด, ๊ฐ์ฅ ํฐ ํน์ง์ ํ๊ตญ์ ํ
๊ณ๊ธฐ์ค์ ๋ฒ๋ฅ ์ ์ผ๋ถ๋ผ๋ ์ ์ด๋ค. ๊ทธ๋ฐ๋ฐ ํ๊ตญ์์๋ ๊ตญ๋ด๋ฒ๊ท์ธ ํ๊ณ๊ธฐ์ค์ผ
๋ก ์์น์ค์ฌ ํ๊ณ์ธ IFRS๋ฅผ ๋์ ํ์๋ค. ๋ฐ๋ผ์ ํ๊ตญ์ ๋ฒ๊ท์ธ ํ๊ณ๊ธฐ์ค์ ํด์ธ
๊ธฐ๊ตฌ์ธ IASB๊ฐ ์ ์ ํ๊ณ , ์ฑ๋ฌธ๋ฒ์ ๋ฒ์ฒด๊ณ์์ ๋ถ๋ฌธ๋ฒ์ ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ฌ์ฉ
ํ๋ ์ด์ํ๋ ์ฒด๊ณ๋ฅผ ๊ฐ๊ณ ์๋ค.
ํ๊ตญ์ ํ๊ณ๊ธฐ์ค๊ณผ ๊ด๋ จํ ๋ฒ์ ์ฒด๊ณ
ํ๊ตญ์ ์ฑ๋ฌธ๋ฒ ์ฒด๊ณ๋ฅผ ๊ฐ์ง๊ณ ์๋ค. ํ๊ตญ ๊ธฐ์ ๋ค์ด ์ฌ๋ฌด์ ํ๋ฅผ ์์ฑํ๋ ๋ฐ ์
1Chapter
์์น์ค์ฌ ํ๊ณ ๊ฐ๋ ์ถ๋ฆฌ๊ธฐ
70 ์์น์ค์ฌ ํ๊ณ
์ฉํด์ผ ํ๋ ํ๊ณ๊ธฐ์ค๋ ๋ฒ๋ฅ ๋ก ๊ท์ ๋์ด ์์ผ๋ฉฐ, โ์๋ฒโ๊ณผ โ์ฃผ์ํ์ฌ ๋ฑ์ ์ธ๋ถ
๊ฐ์ฌ์ ๊ดํ ๋ฒ๋ฅ (์ฝ์นญ ์ธ๋ถ๊ฐ์ฌ๋ฒ)โ์์ ์ ํด์ง๋ค. ํ๊ตญ ๊ธฐ์ ๋ค์ด ์ฌ๋ฌด์ ํ๋ฅผ ์
์ฑํ๋ ๋ฐ ์ฌ์ฉํ ์ ์๋ ํ๊ณ๊ธฐ์ค์ ํฌ๊ฒ K-IFRS, ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค(K-GAAP),
์ค์๊ธฐ์ ํ๊ณ๊ธฐ์ค์ผ๋ก ๊ตฌ๋ถ๋๋ค. ๋ฒ๊ท์ ์ํด, ํ๊ตญ์ ์์ฅ๊ธฐ์ (์ ๊ฐ์ฆ๊ถ์์ฅ ๋ฐ
์ฝ์ค๋ฅ์์ฅ์ ์์ฅ๋ ๊ธฐ์ )๊ณผ ๊ธ์ต๊ธฐ๊ด์ K-IFRS๋ฅผ ์๋ฌด ์ ์ฉํด์ผ ํ๋ค. ๋น์์ฅ๊ธฐ
์ ์ด๊ฑฐ๋ ๊ธ์ต๊ธฐ์ ์ด ์๋ ์ธ๋ถ๊ฐ์ฌ๋ฒ* ์ ์ฉ ๋์ ๊ธฐ์ ์ K-IFRS๋ณด๋ค๋ ์ข ๋
๊ฐ๋จํ ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค์ ์ ์ฉ ๋์์ด ๋๋ค. ๋ง์ง๋ง์ผ๋ก ์ธ๋ถ๊ฐ์ฌ๋ฒ์ ์ ์ฉ
์ ๋ฐ์ง ์๋ ๋น๊ต์ ๊ท๋ชจ๊ฐ ์์ ๊ธฐ์ ๋ค์ ์ค์๊ธฐ์ ์ผ๋ก ๋ถ๋ฅ๋์ด ์ค์๊ธฐ์ ํ
๊ณ๊ธฐ์ค์ ์ ์ฉํ๋ค. ๋ค๋ง, ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค๊ณผ ์ค์๊ธฐ์ ํ๊ณ๊ธฐ์ค ์ ์ฉ๋์ ๊ธฐ์
๋ค๋ ์ํ๋ ๊ฒฝ์ฐ IFRS๋ฅผ ์ ์ฉํ ์ ์๋ค.
์ธ ๊ฐ์ง ํ๊ณ๊ธฐ์ค์ ์ ์ฉ๋์์ ์ฐํ์ ๋ฐ๋ผ ์ ๋ฆฌํ๋ฉด [๋ํ 1]๊ณผ ๊ฐ๋ค.
[๋ํ 1] ์ฐ๋ฆฌ๋๋ผ์ ์ธ ๊ฐ์ง ํ๊ณ๊ธฐ์ค
๊ตฌ ๋ถ 2008๋ ์ด์ 2009โผ2010๋ 2011โผ2012๋ 2013๋ ์ดํ ๋น ๊ณ
์กฐ๊ธฐ
๋์ ๊ธฐ์ K-IFRS
์ผ์ฑ, LG ๋ฑ ๋๊ธฐ์
๋ฐ ์ผ๋ถ ์ค์๊ธฐ์
์์ฅ๊ธฐ์ ๊ธ์ต๊ธฐ๊ด ํฌํจ
์ค๊ฒฌ
๋น์์ฅ๊ธฐ์
ํ๊ตญ ๊ธฐ์ ํ๊ณ๊ธฐ์ค
(K-GAAP)์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค
๋น์์ฅ ๋๊ธฐ์
๋ฐ ์ค๊ฒฌ๊ธฐ์ ๋ฑ
์ค์๊ธฐ์ โป ์๊ตฌํ๋ ํ๊ณ๊ธฐ์ค์ด ์์์. ์ค์๊ธฐ์ ํ๊ณ๊ธฐ์ค
ํ๊ตญ์ IFRS ์ ์ ์ ์ฐจ
๋ฒ๋ฅ ์ ์ธ ์ธก๋ฉด์์ K-IFRS๋ ๊ตญ๋ด ๋ฒ๊ท์ด๋ค. ์ธ๋ถ๊ฐ์ฌ๋ฒ์์๋ ํ๊ตญ ๊ธฐ์ ๋ค์ด
์ฌ๋ฌด์ ํ๋ฅผ ์์ฑํ๋ ๋ฐ ์ ์ฉํด์ผ ํ๋ ํ๊ณ๊ธฐ์ค์ผ๋ก IFRS๋ฅผ ์ง์ ํ๊ณ ์์ผ๋ฉฐ,
๊ธ์ต์์ํ๋ ํ๊ณ๊ธฐ์ค ๊ด๋ จ ์ ๋ฌด๋ฅผ ํ๊ตญํ๊ณ๊ธฐ์ค์(KASB)์ ์ํํ์๋ค. ์ด์
๋ฐ๋ผ ํ๊ตญ์ K-IFRS๋ผ๋ ๊ตญ๋ด ๋ฒ๊ท๋ฅผ ํด์ธ์ IASB๊ฐ ์ ์ ํ๊ฒ ๋์๋ค. ์ฆ, ์ฐ๋ฆฌ
๋๋ผ ๋ฒ๊ท๋ฅผ ๊ตญ์ธ ๊ธฐ๊ด์์ ์ ์ ํ๋ ์ด์ํ๋ ์ฒด๊ณ๋ฅผ ๊ฐ๊ณ ์๋ค.
* ํ๊ตญ์๋ โ์ฃผ์ํ์ฌ ๋ฑ์ ์ธ๋ถ๊ฐ์ฌ์ ๊ดํ ๋ฒ๋ฅ (์ธ๋ถ๊ฐ์ฌ๋ฒ)โ์ด ์๋ค. ์ด ๋ฒ์์ ์ ํ ์ผ์ ํ
์๊ฑด์ ํด๋นํ๋ ๊ธฐ์ ์ ์๋ฌด์ ์ผ๋ก ์ธ๋ถ๊ฐ์ฌ๋ฅผ ๋ฐ์์ผ ํ๋ค.
์ 1 ์ฅ ์์น์ค์ฌ ํ๊ณ ๊ฐ๋ ์ถ๋ฆฌ๊ธฐ 71
ํ๊ตญ์ IFRS ๊ธฐ์ค์ ๊ฐ์ ๋ฐ ์ ์ ๊ณผ์ ์ [๋ํ 2]์ ๊ฐ์ด ํฌ๊ฒ ๋ ๊ฐ์ง ๊ณผ์ ์ผ
๋ก ๋๋์ด์ง ์ ์๋ค. ์ฒซ ๋ฒ์งธ ๊ณผ์ ์ IASB๊ฐ IFRS๋ฅผ ์ ์ ํ๋ ์ ์ฐจ๋ก [๋ํ 2]
์ ์ผ์ชฝ ๋ถ๋ถ์ด๋ค. ํ๊ตญ์ IFRS๋ฅผ ์ ๋ฉด ๋์ ํ๊ณ ์์ผ๋ฏ๋ก, IASB๊ฐ IFRS๋ฅผ ์ ์
ํ๋ ๊ณผ์ ์ ํ๊ตญ์ด ํ๊ณ๊ธฐ์ค์ ์ ์ ํ๋ ๊ณผ์ ์ ์ผ๋ถ๊ฐ ๋๋ค. KASB๋ IASB๊ฐ
์ฃผ๋ํ๋ ํ๊ณ๊ธฐ์ค ์ ์ ๊ณผ์ ์์ ํ๊ณ๊ธฐ์ค ์ ์ ๋ฐ ๊ฐ์ ๊ณผ ๊ด๋ จํ ๋ด์ฉ์ ์ ๊ทน
์ ์ผ๋ก ์๋ ค ํ๊ตญ์ ์ดํด๋น์ฌ์๋ค๋ก๋ถํฐ ์๊ฒฌ์ ์๋ ดํ๊ณ ์ด๋ฌํ ์๊ฒฌ์ ๋ฐํ
์ผ๋ก IASB์ ์๊ฒฌ์ ์ ์ถํ๋ ๋ฐฉ์์ผ๋ก ํ๊ณ๊ธฐ์ค์ ์ ์ ๋ฐ ๊ฐ์ ์ ์ฐจ์ ์ฐธ์ฌ
ํ๊ณ ์๋ค.
[๋ํ 2] ๊ตญ์ ํ๊ณ๊ธฐ์ค ๋ฐ ํ๊ตญ์ฑํ๊ตญ์ ํ๊ณ๊ธฐ์ค ์ ์ ์ ์ฐจ
๋ ๋ฒ์งธ ๊ณผ์ ์ [๋ํ 2]์ ์ฐ์ธก ๋ถ๋ถ์ผ๋ก IASB๊ฐ ์ ์ ํ ํ๊ณ๊ธฐ์ค์ ๊ตญ๋ด ํ๊ณ
๊ธฐ์ค์ผ๋ก ๊ณตํํ๋ ์ ์ฐจ์ด๋ค. IASB์์ ์ ์ ํ IFRS๋ฅผ ํ๊ตญํ๊ณ๊ธฐ์ค์(KAI)์
์ ํ๊ธ๋ก ๋ฒ์ญํ ๊ณต๊ฐ์ด์์ ๋ํด ์๊ฒฌ์๋ ด๊ณผ์ ์ ๊ฑฐ์ณ์ ์ต์ข ์์ด ์์ฑ๋๋ค.
๊ทธ ํ ํ๊ณ๊ธฐ์ค์์ํ(KASB)์ ์๊ฒฐ๊ณผ ๊ธ์ต์์ํ์ ์น์ธ์ ๊ฑฐ์ณ ๊ณตํํจ์ผ๋ก์จ
ํจ๋ ฅ์ ๋ฐํํ๋ค. ์ด๋ฅผ K-IFRS๋ผ ํ๋ค. KASB์ ์๊ฒฐ๊ณผ ๊ธ์ต์์ํ์ ์น์ธ์ ๊ฑฐ
์ณ ๊ณตํ๋์ง ์์ ํ๊ณ๊ธฐ์ค์ ํ๊ตญ์์ ๊ตญ๋ด ๋ฒ๊ท๋ก์์ ํจ๋ ฅ์ด ์๋ค.
์๊ฒฌ์๋ ด ๋ฐ ์ ์
์๊ฒฌ์๋ ด ๋ฐ ์ ์
๊ตญ์ ํ๊ณ๊ธฐ์ค ์ ์ ์ ์ฐจ
IASB์์ ์ค์
์๊ฒฌ์๋ ด
์๊ฒฌ์๋ ด
ํ ๋ก ์
๊ธฐ์ค์
๊ณต๊ฐ์ด์
ํ ๋ก ์
๊ณต๊ฐ์ด์
๊ธฐ์ค์
ํ๊ตญ์ฑํ๊ตญ์ ํ๊ณ๊ธฐ์ค ์ ์ ์ ์ฐจ
ํ๊ตญํ๊ณ๊ธฐ์ค์์ํ
๊ธ์ต์์ํ๊ณตํ ๋ฐ ์ฑํ
์ค๋น๊ธฐ๊ฐ
์๋ฌด์ ์ฉ
72 ์์น์ค์ฌ ํ๊ณ
ํ๊ตญ์ IFRS๋ฅผ ์ ๋ฉด๋์ (full adoption)ํ๊ธฐ ๋๋ฌธ์ 2020๋ ํ์ฌ๊น์ง๋ IASB๊ฐ
๋ฐํํ๋ IFRS๋ฅผ ์์ ์์ด ํ๊ตญ์ด๋ก ๋ฒ์ญํ์ฌ ํ๊ณ๊ธฐ์ค์ผ๋ก ๋ฐํํ์๋ค. ๋ค๋ง,
ํ๊ตญ์ ๋ฒ๊ท์์ ๋ณ๋๋ก ์๊ตฌํ๊ณ ์๋ ๋ถ๋ถ ๋ฑ์ด ์๋ ๊ฒฝ์ฐ, IFRS๊ฐ ํ์ฉํ๋
๋ฒ์์์ ๋ถ๋ถ์ ์ธ ์ถ๊ฐ ์๊ตฌ์ฌํญ์ ํฌํจํ๋ค(์, ์์ ์ด์ต์ ๋ํ ๊ณต์ ์๊ตฌ).
1-2 ํ๊ตญ์ด ์์น์ค์ฌ ํ๊ณ์ธ IFRS๋ฅผ ๋์ ํ ์ด์
ํ๊ตญ์ ์ฑ๋ฌธ๋ฒ ์ค์ฌ์ ๊ตญ๊ฐ๋ก์ IFRS๋ฅผ ๋์ ํ๊ธฐ ์ ์ ๊ท์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ์ฌ
์ฉํ์๋ค. ๊ทธ๋ฆฌ๊ณ ์์ฅ๊ธฐ์ ์ ์ ์ธํ ๊ธฐ์ ๋ค์ ์์ง๋ ๊ท์น์ค์ฌ์ ์ผ๋ฐ๊ธฐ์ ํ
๊ณ๊ธฐ์ค์ ์ฌ์ฉํ๊ณ ์๋ค.
2007๋ ํ๊ตญ์ด IFRS ๋์ ์ ๊ฒฐ์ ํ ๋ ์์น์ค์ฌ ํ๊ณ์ ๋ํ ๋ง์ ๋ ผ์์ ์ฐ๋ ค
๊ฐ ์์๋ค. ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ํ๊ตญ์ด ๊ฒฝํํ์ง ๋ชปํ ํ๊ณ๊ธฐ์ค์ด์๊ธฐ ๋๋ฌธ์
๊ทธ ๋๊ตฌ๋ ๊ตฌ์ฒด์ ์ผ๋ก ์ด๋ค ํ๊ณ๊ธฐ์ค์ธ์ง๋ฅผ ์ค๋ช ํ๋ ๊ฒ์ด ์ฝ์ง ์์๋ค. ์์ง๋
ํ๊ตญ์ ๋ฒ๊ท ๋๋ถ๋ถ์ด ์ฑ๋ฌธ๋ฒ ์ค์ฌ์ธ ์ํฉ์์ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ์ดํดํ๋
๋ฐ์๋ ์ด๋ ค์์ด ์๋ค.
๊ทธ๋ผ์๋ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ธ IFRS๋ฅผ ๋์ ํ ๊ฒ์ ๊ท์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ๋นํ
์ฌ ๋ง์ ๊ฒ์ ๊ธฐ๋ํ์๊ธฐ ๋๋ฌธ์ด๋ค. ๊ท์น์ค์ฌ ํ๊ณ์ ๋น๊ตํ์ฌ ์์น์ค์ฌ ํ๊ณ์
์ฅ์ ๊ณผ ๋จ์ ์ ์ดํด๋ด์ผ๋ก์จ, ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ด ์ด๋ค ํ๊ณ๊ธฐ์ค์ธ์ง๋ฅผ ์ดํดํ
๊ณ ํ๊ตญ์ด ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ธ IFRS์ ๋ํ์ฌ ์ด๋ค ๊ธฐ๋๋ฅผ ๊ฐ์ง๊ณ ์์๋์ง๋ฅผ
์ดํด๋ณธ๋ค.
์์น์ค์ฌ ํ๊ณ์ ์ฅ์ : ๊ฒฝ์ ์ ์ค์ง์ ๋ณด์ฌ์ฃผ๋ ํ๊ณ
๊ท์น์ค์ฌ ํ๊ณ์์๋ ํ๊ณ๊ธฐ์ค์ ์ ๊ธฐ๊ตฌ๊ฐ ํ๊ณ๊ธฐ์ค, ํด์, ์ค๋ฌด์ง์นจ์ ๋ชจ๋ ์
๊ณตํ๋ค. ๋ฐ๋ผ์ ๊ท์น์ค์ฌ ํ๊ณ๋ ์ธ๊ด์ ๋น์ทํ ๊ฑฐ๋๋ ์ฌ๊ฑด์ ๋ํด ๋ชจ๋ ๊ธฐ์
๋ค์ด ํ๊ณ์ฒ๋ฆฌ๋ฅผ ๋์ผํ๊ฒ ํ๋๋ก ์ ๋ํ๋ ๊ฒฝํฅ์ด ๊ฐํ๋ค. ๊ท์ ๋น๊ตญ๋ ๊ธฐ์ ๋ค
์ด ํ๊ณ๊ธฐ์ค์ ๋ฐ๋ผ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ํ๋์ง๋ง ํ๋จํ๋ฉด ๋๊ธฐ ๋๋ฌธ์ ๊ธฐ์ ์ ์ฌ๋ฌด์
์ 1 ์ฅ ์์น์ค์ฌ ํ๊ณ ๊ฐ๋ ์ถ๋ฆฌ๊ธฐ 73
ํ๋ฅผ ๋น๊ตํ๊ณ ๊ฐ๋ ํ๋ ๊ฒ์ด ์ฌ์์ง๋ค.
ํ์ง๋ง, ๊ฒ์ผ๋ก ๋ณด์ด๋ ๊ฑฐ๋ ํํ๋ ์ ์ฌํ๋๋ผ๋ ์๋ชจ์ต์ธ ๊ฒฝ์ ์ ์ค์ง์ ์๋ก
๋ค๋ฅผ ๊ฒฝ์ฐ, ๊ท์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ๊ธฐ์ ์ด ๊ฑฐ๋์ ์ค์ง๊ณผ๋ ์๊ด์์ด ์ฃผ์ด์ง ๊ท์น
์ ๋ฐ๋ผ ๊ฑฐ๋์ ๋ํ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ํํด์ผ ํ ์ ์๋ค. ๋ฐ๋ผ์ ๊ท์น์ค์ฌ ํ๊ณ๋
๊ธฐ์ ์ ์ฌ๋ฌดํํฉ๊ณผ ๊ฒฝ์ํ๋์ ์ ๋๋ก ๋ฐ์ํ์ง ๋ชปํ ์ ์๋ค.
๋ฐ๋ฉด, ์์น์ค์ฌ ํ๊ณ๋ โ๊ธฐ์ ์ ๊ฐ์ฅ ์ ์๋ ๊ฒ์ ๊ธฐ์ ์์ ์ด๊ธฐ ๋๋ฌธ์, ๊ธฐ์
์๊ฒ ๊ฐ์ฅ ์ ๋ง๋ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์๋ ๊ฒ๋ ๊ธฐ์ ์ด๋คโ๋ผ๋ ๋ฏฟ์์ ๋ฐํ์ผ๋ก ํ
๋ค. ๊ธฐ์ ์ ๊ฒฝ์ ์ ํ๋์ ๋ณธ์ง์ ๋ฐ์ํ ์ ์๋ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ๋ชจ์ํ๋ ํ๊ณ๊ธฐ
์ค์ด๋ค.
๊ฒฝ์ ์ ํ๋์ ๋ณธ์ง์ ์์ํ๊ฒ ๋ด์๋ด๊ธฐ ์ํ์ฌ ์์น์ค์ฌ ํ๊ณ๋ ๊ฒฝ์์ง์ ์
๋ฌธ๊ฐ์ ํ๋จ(professional judgment)์ ์ค์์ํ๋ค. ์ด๋ฌํ ์ ๋ ์ ๋ฐ๋ผ ์์น์ค์ฌ
ํ๊ณ๋ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ํ ์์ธํ ๊ท์น ๋์ ๊ฐ๋ ์ฒด๊ณ(conceptual framework)์ ๊ธฐ
๋ฐ์ ๋ ํ๊ณ์์น(accounting principles)์ ์ ๊ณตํ๋ค(SEC, 2004; Schipper, 2003).
๊ธฐ์ ์ค์ค๋ก ์์ ์ด ์ฒํ ๊ตฌ์ฒด์ ์ธ ์ํฉ์ ๋ํ ์ ์ ํ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ๊ฐ์ฅ ์ ํ
๋จํ ์ ์๋ค๊ณ ๋ฏฟ๊ธฐ ๋๋ฌธ์, ์์น์ค์ฌ ํ๊ณ๋ ๊ตฌ์ฒด์ ํ๊ณ์ฒ๋ฆฌ๋ฐฉ๋ฒ์ด๋ ๋ช ํํ
์์ ๊ธฐ์ค์ ์ ์ํ์ง ์๋๋ค.
โข ํ๊ณ๊ณตํ์ ์ํ
๊ท์น์ค์ฌ ํ๊ณ๋ ํ๊ณ๊ณตํ(Accounting engineering)์ ์ํ์ ๋ดํฌํ๋ค. ๊ท์น์ค์ฌ
ํ๊ณ๋ ํ๊ณ๊ธฐ์ค์ ๊ธฐ๊ณ์ ์ผ๋ก ์ ์ฉํ๊ธฐ ๋๋ฌธ์ ์ฌ๋ฌด์ ํ ์์ฑ์๊ฐ ๊ท์ ์ ์ฐ
ํํ์ฌ ์์ ์ด ์ํ๋ ํ๊ณ์์น๋ฅผ ์ป์ด๋ด๋ ํ๊ณ์ฒ๋ฆฌ๊ฐ ๊ฐ๋ฅํ๋ค. ํ๊ณ๊ณตํ์
๋ถ๋ช ํ ์๋์ ํ๊ณ์กฐ์์์๋ ๋ถ๊ตฌํ๊ณ ๋ถ์ํ๊ณ๋ก ๊ฐ์ฃผ๋์ง ์๋๋ค๋ ์ ์ด
๊ท์น์ค์ฌ ํ๊ณ๊ฐ ๊ฐ๊ณ ์๋ ๋ฌธ์ ์ด๋ค.
ํ์ง๋ง ์์น์ค์ฌ ํ๊ณ์์๋ ํ๊ณ๊ธฐ์ค์ ์์น์ด ๋ฌ์ฑ๋์๋์ง๋ฅผ ํ์ธํ๊ธฐ ๋๋ฌธ
์ ์๋์ ์ผ๋ก ์๊ณก๋ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ด๋ ต๊ฒ ํ๋ค. ์ผ๊ด๋ ๊ฐ๋ ์ฒด๊ณ์ ๊ทผ๊ฑฐํ์ฌ ๋
74 ์์น์ค์ฌ ํ๊ณ
์ ์์ญ์ ๋ค๋ฃฐ ์ ์๋๋ก ์ ์ ํ๊ฒ ์ ์๋ ๊ธฐ์ค๋ง์ ์ ๊ณตํ๊ณ , ๊ธฐ์ ์ ์ฌ๋ฌด์
ํ ์์ฑ์ฑ ์์๊ฐ ํฉ๋ฆฌ์ ํ๋จ์ ๋ฐ๋ผ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ํ ์ ์๋๋ก ํ๋ค. ๋ฐ๋ผ์ ์
์น์ค์ฌ ํ๊ณ์์ ์ฌ๋ฌด์ ํ ์์ฑ์๋ค์ ํ๊ณ๊ธฐ์ค์์ ์ ๊ณตํ๋ ํ๊ณ์ฒ๋ฆฌ ์์น๊ณผ
ํ๊ณ์ฒ๋ฆฌ๋ฅผ ํตํด ์์ฑ๋๋ ์ฌ๋ฌด์ ๋ณด์ ๋ชฉ์ ์ ์ง์คํ๋ค.
โข ๊ท์น์ ๋ฐฉ๋ํ ๊ฐ๋ฅ์ฑ
๊ท์น์ค์ฌ ํ๊ณ๋ ์๊ฐ์ด ์ง๋ ์๋ก ํ๊ณ๊ธฐ์ค์ด ๋๋ฌด ๋ณต์กํ๊ณ ๋ฐฉ๋ํด์ ธ ์ ์ฉํ
๊ธฐ๊ฐ ์ด๋ ค์์ง๋ค. ๊ท์น์ค์ฌ ํ๊ณ๋ ์คํ ๊ณผ์ ์์ ์๋ง์ ์์์ ์์ธ๋ฅผ ๋ง๋ค์ง
์์ผ๋ฉด ์ ๋๋ค. ๊ธฐ์กด์ ์๋ ์๋ก์ด ๊ฑฐ๋๊ฐ ์๊ธฐ๋ฉด, ์ด ๊ฑฐ๋๋ ๊ธฐ์กด ๊ฑฐ๋์ ์
์ฌํ์ฌ๋ ์์ ํ ๋๊ฐ์ ์๋ ์๊ณ ๊ทธ ์ฐจ์ด๊ฐ ๋ ๊ฑฐ๋ ๊ฐ์ ๊ฒฝ์ ์ ์ค์ง์ ๋ค
๋ฅด๊ฒ ๋ง๋ค ์ ์๋ค. ๊ทธ๋ฌ๋ฉด ๊ท์น์ค์ฌ ํ๊ณ์์๋ ์๋ก์ด ๊ฑฐ๋์ ๋ํ ํด์๊ณผ ์ง
์นจ์ ์ถ๊ฐํด์ ์ ๊ณตํด์ผ ํ๋ค.
ํด์๊ณผ ์ง์นจ์ด ๋ง์์ง๋ฉด ์์ฐ์ค๋ฝ๊ฒ ์ฌ๋ฌด์ ํ๋ฅผ ์์ฑํ๊ธฐ ์ํด ์์์ผ ํ ํด์,
์ง์นจ ์ญ์ ์ ์ ์ฆ๊ฐํ๋ค. ๊ฒฐ๊ตญ ๊ท์น์ค์ฌ ํ๊ณ์ ์๋ง์ ํ๊ณ๊ธฐ์ค๊ณผ ์ง์นจ์ ๊ฐ
์๋ก ๋ ๋ณต์กํด์ง๊ณ ๊ทธ์ ๋ฐ๋ผ ์ค๋ฌด ์ ์ฉ์ ๋์ฑ๋ ์ด๋ ค์์ง๋ค. ์๊ฐ์ด ์ง๋ ์
๋ก, ๊ฒฝ์ ๊ฐ ๋ฐ์ ํ ์๋ก, ์๋ก์ด ๊ฒฝ์ ์ ์ฌ๊ฑด์ ๋์์์ด ์ถํํ๊ธฐ ๋๋ฌธ์ ๊ท์น
์ค์ฌ ํ๊ณ๋ ๋์์์ด ๋ณต์กํด์ง๊ณ ์ด๋ ค์์ง ์๋ฐ์ ์๋ค.
๋ฐ๋ฉด, ์์น์ค์ฌ ํ๊ณ๋ ํต์ฌ์ ์ธ ์ฃผ์ ๊ท์ ์ ์ง์คํ๋๋ก ํจ์ผ๋ก์จ ์ธ๋ถ ๊ฐ์ด๋
๋ผ์ธ์ ํ์์ฑ์ ์ค์ด๋ ํจ๊ณผ๋ฅผ ๊ฐ๊ณ ์๋ค. ์์น์ค์ฌ ํ๊ณ๋ ํต์ฌ๊ท์ ์ ์ถ๊ฐ
๋๋ ์์ ์ด ํ์ํ ๊ทน์์ ๊ฒฝ์ฐ๋ฅผ ์ ์ธํ๊ณ ๋ ์๋ก์ด ๊ฐ์ด๋๋ผ์ธ์ ์ ์ํ๋
๊ฒฝ์ฐ๋ ๋๋ฌผ๋ค.
โข ๋ณํ์ ๋ํ ๋์
๊ท์น์ค์ฌ ํ๊ณ๋ ์๋ก์ด ๊ฑฐ๋์ ๋ํด ์ ์ํ๊ฒ ๋์ํ๊ธฐ ํ๋ค๋ค. ๊ท์น์ค์ฌ ํ๊ณ
๋ ๊ธฐ์กด ๊ธฐ์ค์ผ๋ก ์ฒ๋ฆฌํ๊ธฐ๊ฐ ์ด๋ ค์ด ์๋ก์ด ๊ฑฐ๋๊ฐ ๋ฐ์ํ ๋๋ง๋ค ๊ธฐ์คยทํด
์ยท์ง์นจ์ ์ ์์ ๊ณต๊ธํ๊ธฐ ํ๋ค์ด ์๋ก์ด ๊ฑฐ๋์ ํ๋ ฅ์ ์ผ๋ก ๋์ํ๊ธฐ ํ๋ค
๋ค. ๋ฐ๋ผ์ ์ด๋ค ๊ฑฐ๋์ ๋ํด ์ด๋ป๊ฒ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ํ๋์ง๊ฐ ๊ธฐ์ค์ ๋ฑ์ ์ ์๋
์ 1 ์ฅ ์์น์ค์ฌ ํ๊ณ ๊ฐ๋ ์ถ๋ฆฌ๊ธฐ 75
์ด ์์ง ์์ผ๋ฉด ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ ์์ ํ ์ ์๊ฒ ๋๋ค.
์์น์ค์ฌ ํ๊ณ๋ ๊ตฌ์ฒด์ ์ฌ์์ด ์๋ ์์น์ ์ ๊ณตํ๊ธฐ ๋๋ฌธ์ ์์ฅ์ํฉ์ด ๋ณ๊ฒฝ
๋๊ฑฐ๋ ์๋ก์ด ํํ์ ๊ฑฐ๋๊ฐ ๋ฐ์ํ๋๋ผ๋ ๊ธฐ์กด ๊ธฐ์ค์ ์ ์ฉํ์ฌ ๊ฐ์ฅ ์ ํฉํ
ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ํํ๋ฉด ๋๋ฏ๋ก ๋ฐ๋์ ๊ท์ ์ ๋ฐ๊ฟ ํ์๊ฐ ์๋ค. ๋ฐ๋ผ์ ์์ฅ์
๋ณํ์ ๋ฐ๋ผ ์ ์์ ์ ์ํ ์ ์๋ค.
โข ๋น๊ต๊ฐ๋ฅ์ฑ
๊ท์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ๊ฐ๋ณ ๊ตญ๊ฐ์์ ์๊ตญ์ ๊ฒฝ์ ํ๊ฒฝ์ ๋ง๋ ํ๊ณ๊ธฐ์ค์ ๊ตฌ์ฒด
์ ์ผ๋ก ์ ์ ํจ์ผ๋ก์จ ๊ตญ๊ฐ๋ณ ๋ง์ถคํ ํ๊ณ๊ธฐ์ค์ ์ ์ ํ ์ ์๋ค๋ ์ฅ์ ์ด ์๋ค.
๋ฐ๋ฉด, ์ด๋ฌํ ๊ตญ๊ฐ ๋ง์ถคํ ํ๊ณ๊ธฐ์ค์ ํด๋น ๊ตญ๊ฐ์ ๋ฒ์ฒด๊ณ์ ํ๊ณ๊ธฐ์ค์ ์ดํดํ
์ง ๋ชปํ๋ฉด ํ๊ณ์ ๋ณด๋ฅผ ์์ ํ๊ฒ ์ดํดํ ์ ์๋ค๋ ๋จ์ ์ด ์กด์ฌํ๋ค.
๋ฐ๋ฉด, ์์น์ค์ฌ ํ๊ณ๋ ํ๊ณ์ฒ๋ฆฌ์ ์์น์ ์ ์ํ๊ณ ๊ธฐ์ ์ผ๋ก ํ์ฌ๊ธ ์ด๋ฌํ ์
์น์ ๋ฐ๋ผ ์ฌ๋ฌด์ ํ๋ฅผ ์์ฑํ๋๋ก ํ๊ธฐ ๋๋ฌธ์ ํ๊ณ๋ ๊ตญ๊ฐ ๊ฐ ๋น๊ต๊ฐ๋ฅ์ฑ์
๊ฐ์ ํ๋ค. ์ฌ๋ฌ ๋๋ผ๋ค์ ๊ฐ์ ์ฃ๋๋ก ๋น๊ตํ ์ ์๊ธฐ ๋๋ฌธ์ ์์ฐ์ค๋ฝ๊ฒ ๊ฐ๊ฒ
๋๋ ์ฅ์ ์ด๋ค(Cascino and Gassen, 2010).
์์น์ค์ฌ ํ๊ณ์ ๋จ์ : ๋ง์ ์ฌ๋๊ถ์ ํ๋ฝ
์์น์ค์ฌ ํ๊ณ๋ ์ฌ๋ฌด์ ํ ์์ฑ์ด๋ ํ์ ๋ฐฉ๋ฒ๋ฟ ์๋๋ผ ํ๊ณ์ฒ๋ฆฌ ๋ฐฉ๋ฒ ๋ฑ ์ธ
๋ถ์ฌํญ์ ๊ตฌ์ฒด์ ์ผ๋ก ๊ท์ ํ์ง ์๊ณ ๊ฐ ๊ธฐ์ ๋ค์ ์ค์ ์ ๋ง๊ฒ ์ ํํ ์ ์๋
์ฌ๋๊ถ์ ๋ถ์ฌํ๋ค. ์ด๋ ์ฌ๋ฐ๋ก ์ฌ์ฉ๋ ๊ฒฝ์ฐ, ๊ธฐ์ ์ ๊ฒฝ์ ์ ์ค์ง์ ๊ฐ์ฅ ์
๋ณด์ฌ์ค ์ ์๋ ๊ธฐ๋ฐ์ด ๋์ง๋ง, ๋จ์ฉ๋๋ค๋ฉด ์๋์ ๊ฐ์ ๋ถ์์ฉ์ ์ ๋ฐํ ์
์๋ค.
โข ๊ฒฝ์์์ ํ๋จ์ผ๋ก ์ธํ ์ด์ต์กฐ์ ๊ฐ๋ฅ์ฑ๊ณผ ๋น๊ต๊ฐ๋ฅ์ฑ์ ๊ฐ์
๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌ์ ๋ํ ์ฌ๋๊ถ์ ์คํ๋ ค ํ๊ณ์ด์ต์กฐ์ ์ ์ด์ฉํ ์ ์๋ค. ์์น
์ค์ฌ ํ๊ณ ์ญ์ ๊ทธ ์์์ ๋ ๋ค๋ฅธ ํ๊ณ๊ณตํ์ด ์ผ๋ง๋ ์ง ๋ฐ์ํ ์ ์๋ค๋ ๊ฒ
์ด๋ค. EU ์์ 11๊ฐ ๊ตญ๊ฐ 1,408๊ฐ ๊ธฐ์ ์ ์ค์ ์๋ฃ๋ฅผ ๋ถ์ํ ๊ฒฐ๊ณผ, ํ๋์ค, ์ค
76 ์์น์ค์ฌ ํ๊ณ
ํ์ธ, ์๊ตญ์ IFRS ๋์ ํ ๊ฒฝ์์ ์์ ์ ๊ฒฐ์ ์ ๋ฐ๋ฅธ ์ด์ต์กฐ์ ์ ํญ์ด ์ฆ๊ฐํ
์๋ค๊ณ ํ๋ค(Callao and Jarne, 2010).
ํ๊ตญ์ ๊ฒฝ์ฐ, 2011๋ ๋์ ๋ K-IFRS๋ ์์ ์ด์ต ์ฐ์ถ๋ฐฉ์์ ๊ตฌ์ฒด์ ์ผ๋ก ๊ท์ ํ
์ง ์์๋ค. ์ด์ ๋ฐ๋ผ 2009๋ K-IFRS๋ฅผ ์กฐ๊ธฐ ๋์ ํ ๊ธฐ์ ์ค์์ ์ต๊ทผ 3๋ ์ด
์ ์ ์๋ฅผ ๋ณด๊ณ ํ ๊ธฐ์ ๋ค ์ค ์ผ๋ถ๊ฐ ์์ ์์ต ํญ๋ชฉ์ ์ฌ๋์ ์ ํ์ ํ์ฉํ๋
K-IFRS๋ฅผ ์ด์ฉํ์ฌ ์์ ์์ต์ ํ์๋ก ์ ํํ๋ค. ๊ทธ ๊ฒฐ๊ณผ, ํด๋น ๊ธฐ์ ๋ค์ ์ฝ์ค
๋ฅ์์ฅ์์ ํด์ถ๋ ์๊ธฐ๋ฅผ ๊ฐ๊น์ค๋ก ๋ชจ๋ฉดํ์๋ค. ์ด ์ฌ๋ก๋ ์์์ ์์ ์ด์ต ์ฐ
์ถ์ ์ ๋น์ฑ์ ๋ํ ๋ ผ๋์ ์ด๋ฐํ๋ค(์กฐ์ฑํ ๋ฑ, 2013).
โข ๊ฐ์ฌ๊ธฐ๋ฅ์ ์ฝํ๊ฐ๋ฅ์ฑ
์ ํ ์ฐ๊ตฌ์ ๋ฐ๋ฅด๋ฉด ๊ฐ์ฌ์ธ์ด ๊ท์น์ค์ฌ ํ๊ณ๋ณด๋ค ์์น์ค์ฌ ํ๊ณ์์ ๊ฒฝ์์ง์
ํ๊ณ์ฒ๋ฆฌ์ ๋ํด ๋ ๋ง์ด ๋์ํ๋ ๊ฒฝํฅ์ด ๋ฐ๊ฒฌ๋๊ธฐ๋ ํ๋ค(Braun et al., 2015).
์ด๋ ์์น์ค์ฌ ํ๊ณ๊ฐ ์ง๋ ๋ชจํธ์ฑ์ผ๋ก ์ธํด ๊ฐ์ฌ์ธ์ด ๊ฒฝ์์ง์ ํ๋จ์ ๋ ์ฝ
๊ฒ ์ค๋๋๋ค๋ ์๋ฏธ๋ก ํด์ํ ์ ์๋ค. ์ค์ ๋ก Fortune 1000 ๊ธฐ์ ์ CFO์ ๊ฐ
์ฌ์ธ์๊ฒ ์์น์ค์ฌ ํ๊ณ์ ๊ท์น์ค์ฌ ํ๊ณ ์ค ์ด๋ค ๊ฒ์ ํ๊ณ์ ๋ณด๊ฐ ์ง์ ์ผ๋ก
๋ ์ข์์ง ์ง๋ฌธํ์ ๊ท์น์ค์ฌ ํ๊ณ๊ฐ ๋ ๋ซ๋ค๋ ๋ต๋ณ์ด ๋ง์ด ๋์ค๊ธฐ๋ ํ๋ค
(McEnroe and Sullivan, 2013).
1-3 ํ๊ตญ์ ๊ท์ ์ค์ฌ ํ๊ฒฝ์์ ์์น์ค์ฌ ํ๊ณ ์ ์ฉ์ ๋ฌธ์ ์
์์น์ค์ฌ ํ๊ณ์๋ ์์ฃผ ๋ง์ ์ฅ์ ๊ณผ ์ ์ง ์์ ๋จ์ ์ด ๊ณต์กดํ๊ณ ์๋ค. ๊ทธ๋ฐ๋ฐ
ํนํ ๋ฌธ์ ๊ฐ ๋๋ ์ํฉ์ ์ฑ๋ฌธ๋ฒ ๊ท์ ํ๊ฒฝ์์ ์์น์ค์ฌ ํ๊ณ๊ฐ ํ์ฉ๋ ๋์ด
๋ค. ์ฆ, ํ๊ตญ๊ณผ ๊ฐ์ด ํ๊ณ๋ฅผ ์ ์ธํ ๋๋ถ๋ถ์ ํ์ ์ด ๊ท์ ์ ๊ท์น ์ค์ฌ์ธ ํ๊ฒฝ
์์ ํ๊ณ๊ธฐ์ค๋ง์ด ์์น์ค์ฌ์ธ ๊ฒฝ์ฐ, ํ๊ณ๊ธฐ์ค์ ์ด์ฉ๊ณผ ๋ค๋ฅธ ๋ฒ๊ท์์ ์ถฉ๋์ด
๋ฐ์ํ ์๋ฐ์ ์๋ค.
์ 1 ์ฅ ์์น์ค์ฌ ํ๊ณ ๊ฐ๋ ์ถ๋ฆฌ๊ธฐ 77
์์น์ค์ฌ์ธ K-IFRS์ ๊ท์น์ค์ฌ์ ์์๋ฒ
์ฐ์ ์์น์ค์ฌ ํ๊ณ๋ผ๋ ๋ฒ๊ท์ ์์น๊ณผ ์ด๋ณด๋ค ์์์ ์๋ ๋ฒ๋ฅ ์ด ์ง๋ ์์น
์ด ์๋ก ์ถฉ๋ํ ๊ฐ๋ฅ์ฑ์ด ์๋ค. ํ๊ตญ์์ ํ๊ณ๊ธฐ์ค์ ์์๋ฒ์ผ๋ก๋ ์๋ฒ, ์ธ๋ถ
๊ฐ์ฌ๋ฒ, ์๋ณธ์์ฅ๋ฒ, ๊ธ์ต๊ฐ๋ ๊ท์ ๋ฑ์ด ์์ผ๋ฉฐ, K-IFRS๋ ์์๊ท์ ์ ํตํด ๋ฒ
์(ๆณๆบ)์ด ๋๋ค.
๊ทธ๋ฐ๋ฐ ํ๊ณ๊ธฐ์ค์ธ K-IFRS์ ์์๋ฒ ์ฌ์ด์๋ ๋งค์ฐ ๊ทผ๋ณธ์ ์ธ ์ฐจ์ด๊ฐ ์กด์ฌํ๋ค.
์ฆ, ํ๊ณ๊ธฐ์ค์ ์์น์ค์ฌ์ ๊ท์ ์ธ ๋ฐ๋ฉด ์์๋ฒ์ ๊ท์น์ค์ฌ์ ์ฑ๋ฌธ๋ฒ์ด๋ค. ์ด์
๋ฐ๋ผ ๊ธฐ์ ์ ์์ ๋ค์๊ฒ ์๋นํ ํ๋จ๊ณผ ์์จ์ ์์ํ๋ K-IFRS๊ฐ ์์๋ฒ์์
๋ ์ธ์ ๋ ๊ฒ์ธ๊ฐ ํ๋ ๊ฑฑ์ ์ ํ๊ฒ ๋๋ค. ์๋ฅผ ๋ค์ด ์์น์ค์ฌ ํ๊ณ์์๋ ํ๊ณ
๊ธฐ์ค์ ๋ฌธ๊ตฌ๋ณด๋ค๋ ํ๊ณ๊ธฐ์ค์ ๋ชฉ์ ์ ์ฐ์ ํ๊ธฐ ๋๋ฌธ์, ๊ธฐ์ ์ด ์ ์ ํ ์ ์ฐจ๋ฅผ
๊ฑฐ์ณ์ ํ๋จ์ ๋ด๋ฆฐ ๊ฒฐ๊ณผ์ธ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ ์ ํ ํ๊ณ๋ก ์ธ์ ํ๋ค. ๊ทธ๋ฌ๋ ํ๊ณ๊ธฐ
์ค์ ์์๋ฒ์์๋ ํ๊ณ๊ธฐ์ค์ ๋ฌธ๊ตฌ ์์ฒด๋ฅผ ๋ ์ค์ํ๊ฒ ๊ณ ๋ คํ๋ค. ์๋ํ๋ฉด ๋ฒ
์ฒด๊ณ๊ฐ ์ฑ๋ฌธ๋ฒ ์ฒด๊ณ์ด๊ธฐ ๋๋ฌธ์ด๋ค. ๋ฐ๋ผ์ ์ ์ ํ ์ ์ฐจ์ ์ํ ํ๊ณ์์ฌ๊ฒฐ์ ์ด
๋ผ๊ณ ํด๋ ์ฑ๋ฌธ๋ฒ์ธ ์์๋ฒ์์ ์กด์ค๋ฐ์ง ๋ชปํ ๊ฐ๋ฅ์ฑ์ด ์กด์ฌํ๋ค.
์ด๋ฌํ ๊ท์ ํ๊ฒฝ์์ ์์น์ค์ฌ ํ๊ณ๊ฐ ํ์ฉ๋ ๋์๋ ๊ธฐ์ ์ ๋ถํ์ค์ฑ์ด ๋์ด๋
๊ณ ์์ธก๊ฐ๋ฅ์ฑ์ด ์ค์ด๋๋ ๋ฌธ์ ๋ ๋ฐ์ํ๋ค. ์์น์ค์ฌ ํ๊ณ์์๋ ์์ธํ ์ง์นจ
์ด๋ ๊ฐ์ด๋๋ผ์ธ, ๊ท์ ์ ์์ธํด์ค์ด ์ ์๋์ง ์๊ธฐ ๋๋ฌธ์ ๊ธฐ์ ์์ ์ด ๊ท์ ์
์๋ฐํ๋์ง, ๊ทธ๋์ ๊ฐ๋ ๊ธฐ๊ด์ผ๋ก๋ถํฐ ์ ์ฌ๋ฅผ ๋ฐ๊ฒ ๋ ์ง ํ์คํ๊ฒ ์ ์ ์๋ค.
์ด์ ๋ฐ๋ผ ๊ธฐ์ ์ ๊ฐ๋ฅํ ๋ชจ๋ ๋์์ ๋์ดํ๊ณ ํ๋์ฉ ์ฒดํฌํด ๊ฐ๋ โbox-
tickingโ ๋ฐฉ์์ผ๋ก ๊ท์ ๋ฅผ ํํผํ ์๋ฐ์ ์๊ฒ ๋๋ค. ์ฆ, ๊ธฐ์ ์ ์ธ์ธํ ๊ฒ๊น์ง
ํ๋์ฉ ๋ฐ์ง๋ ๊ด๋ฃ์ฃผ์์ ํ์์ฃผ์์ ์ง๋ฉดํ ์๋ ์๋ค๋ ๊ฑฑ์ ๋๋ฌธ์ ๋ถ์๊ฐ
๊ณผ ํผ๋ก๊ฐ์ด ์ฆํญ๋๋ค. ๋ถํ์ค์ฑ์ ๋์ด๋๊ณ ์์ธก๊ฐ๋ฅ์ฑ์ ์ค์ด๋๋ ์ํฉ์ผ๋ก
์ธํ์ฌ ํผ๊ท์ ์์ธ ๊ธฐ์ ์ ๋ณธ์ฐ์ ๊ธฐ๋ฅ์ธ ๊ฐ์น์ฐฝ์ถํ๋๋ณด๋ค ์์์ง๋ ๋ชจ๋ฅด๋
๊ท์ ๋ฅผ ํผํ๊ธฐ ์ํด ์๋ชจ์ ์ธ ๋ ธ๋ ฅ์ ์ํํด์ผ ํ ๊ฐ๋ฅ์ฑ์ด ์กด์ฌํ๋ค.
๋ฐ๋๋ก ๊ท์ ๋น๊ตญ์ธ ๊ฐ๋ ๊ธฐ๊ด ์ ์ฅ์์๋ ํ๊ณ๊ธฐ์ค ์๋ฐ์ ๋ํ ํ๋จ๊ธฐ์ค์ด ๋ช
78 ์์น์ค์ฌ ํ๊ณ
ํํ์ง ์๊ธฐ ๋๋ฌธ์ ๋ฐ์ํ ์ ์๋ ๋ชจ๋ ๊ฐ๋ฅ์ฑ์ ๊ณ ๋ คํ์ฌ ํ๋จํด์ผ ํ๋ค. ๊ธฐ
์กด์๋ ๊ท์น์ ๋ง์ถ์ด ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ํํ๋์ง ์ฌ๋ถ๋ง ๊ณ ๋ คํ๋ฉด ๋์ผ๋ ์์น์ค
์ฌ ํ๊ณ์์๋ ๊ธฐ์ ์ด ๊ฒฝ์ ์ ์ค์ง์ ๋ฐ์ํ๋ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ํํ๋์ง์ ๋ํด
ํ๋จํด์ผ ํ๋ค.
์ด๋ฌํ ๊ฒฝ์ ์ ์ค์ง ๋ฐ์์ ๋ํ ํ๊ณ์ฒ๋ฆฌ์ ์ง์ค ์ฌ๋ถ๋ ๊ฒฝ์์์ ํ๋จ์ ๋
ํ ์ฌํญ์ด๋ฏ๋ก ํ๊ฐ๊ฐ ์ฝ์ง ์๋ค. ํนํ, ์์น์ค์ฌ ํ๊ณ์์๋ ๊ฒฝ์์๊ฐ ์ฌ๋๊ถ
์ ๋จ์ฉํ ๊ฐ๋ฅ์ฑ์ด ํฌ๊ธฐ ๋๋ฌธ์ ๊ฒฝ์์ ์ฌ๋์ ๋ํ ๊ฐ๋ ๊ธฐ๊ด์ ํ๊ฐ๋ ๋์ฑ
์ค์ํ ์๋ฐ์ ์๋ค. ๋ฐ๋ผ์ ๊ฐ๋ ๊ธฐ๊ด ์ ์ฅ์์๋ ์์น์ค์ฌ ํ๊ณ์์ ๊ฐ๋ ๊ธฐ๋ฅ
์ด ๋์ฑ ์ค์ํด์ง ์๋ฐ์ ์์ผ๋ฉฐ ์ด์ ๋ฐ๋ผ ๊ฐํ๋ ๊ฐ๋ ์ ์ํํด์ผ ํ๋ค๊ณ ์
๊ฐํ๊ฒ ๋๋ค. ์ฆ, IFRS์ ๋์ ์ผ๋ก ๊ฐ๋ ๊ธฐ๋ฅ์ด ์ถ์๋ ์๋ ์์ง๋ง, ๋ฐ๋๋ก ๊ฐ
๋ ๊ธฐ๋ฅ์ด ํ๋ ๊ฐํ๋ ์๋ ์๋ค.
๋จผ์ , ์์น์ค์ฌ ํ๊ณ์์๋ ๊ท์ ์ ๊ตฌ๋ ํ ์ด(regulatory creep)์ ์์ฃผ ๋น ์ ธ๋ฒ๋ฆด
๊ฐ๋ฅ์ฑ๋ ์๋ค. ์์น์ค์ฌ ํ๊ณ์์๋ ํ๊ณ์ฒ๋ฆฌ์ ๋ํด ๋ช ํํ ์ฒ๋ฆฌ๊ท์ ์ด ์๊ณ
๋ช ํํ ์ ๋์ ํ๋จ๊ธฐ์ค์ด ์๊ธฐ ๋๋ฌธ์ ๊ท์ ์ ๋ฒ์๊ฐ ์คํ๋ ค ํ์ฅ๋ ์ ์๊ธฐ
๋๋ฌธ์ด๋ค. ๋ถํ์ค์ฑ์ผ๋ก ์ธํ์ฌ ๊ท์ ๋์์ด ํ๊ณ๊ธฐ์ค์ ๋ํ ์ค์๋ฟ ์๋๋ผ ํ
๊ณ๊ธฐ์ค์ ์งํค๊ธฐ ์ํ ๋ด๋ถ์ ์ฐจ, ์ฌ์ง์ด ์๋๊น์ง ํ๋๋ ์ ์๋ค.
๋ํ ์ฌํ ๊ฒฐ๊ณผ์ ๊ธฐ๋ฐ์ ๋ ๊ท์ (hindsight-driven enforcement)์ ๊ฐ๋ฅ์ฑ๋ ๊ท์
ํ๊ฒฝ์์ ์์น์ค์ฌ ํ๊ณ๊ฐ ์ ์ฉ๋ ๋ ๋ฐ์ํ ์ ์๋ ์ํ์ด๋ค. ๊ฒฝ์์์ ํ๋จ
์ ๋ํ ํ๊ฐ๊ฐ ์ฝ์ง ์์ผ๋ฏ๋ก ์ฌ์์ด ์ผ์ด๋ ๋ฐ์์์ ์ ์ํฉ์ ๊ธฐ๋ฐ์ ๋๋
ํ๋จ์ด ์๋๋ผ ์ฌํ ๊ฒฐ๊ณผ๋ฅผ ๊ฐ์ง๊ณ ๊ฒฝ์์์ ์๋๋ฅผ ํ๋จํ ๊ฐ๋ฅ์ฑ์ด ์๋ค. ๊ฒฐ
๊ณผ๋ ๋์ ๋ณด์ด๋๋ฐ ๊ณผ์ ์ ํ์ ์ด ์ฝ์ง ์๊ธฐ ๋๋ฌธ์ ๋์ ๋ณด์ด๋ ๊ฒ๋ง์ผ๋ก ํ
๋จํ ๊ฐ์ฐ์ฑ์ด ์๋ค๋ ๋ป์ด๋ค.
์๋ฅผ ๋ค์ด ํ ํ์ฌ๊ฐ ์ด๋ค ๊ฑฐ๋๋ฅผ ํ๋๋ฐ ๊ฒฐ๊ณผ๋ฅผ ์์ธกํ๊ธฐ ์ด๋ ค์ ์ถ์ ๋น์์
์ฌ์ฉ๊ฐ๋ฅํ ์ ๋ณด๋ฅผ ์ด์ฉํ์ฌ ์ต์ ์ ๋คํด ์ถ์ ์ ํ๊ณ , ๊ทธ ๊ฒฐ๊ณผ๋ฅผ ๊ทผ๊ฑฐ๋ก ํ๊ณ
์ฒ๋ฆฌ๋ฅผ ํ๋ค. ๊ทธ๋ฌ๋ ์ดํ ์ค์ ๊ฒฐ๊ณผ๊ฐ ๋์๋๋ฐ, ๊ธฐ์ ์ด ์ถ์ ํ ๋ด์ฉ๊ณผ ๋ฌ๋
์ 1 ์ฅ ์์น์ค์ฌ ํ๊ณ ๊ฐ๋ ์ถ๋ฆฌ๊ธฐ 79
๋ค. ์ด๋ฐ ๊ฒฝ์ฐ, ๊ฐ๋ ๊ธฐ๊ด์ ์ฌ์์ด ์ผ์ด๋ ๋ฐ์์์ ์ ์ํฉ์ ์๊ฑฐํด์ ์ถ์ ์
์ ์ ์ฑ์ ํ๋จํ๋ ๊ฒ์ด ์๋๋ผ ์ถ์ ๊ณผ ์ค์ ๊ฒฐ๊ณผ๊ฐ ๋ค๋ฅด๋ค๋ ์ฌ์ค๋ง์ ๋ฐํ์ผ
๋ก ๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ์ ๊ท์ ํ๋ ์ฌํ ํ๋จ์ ๊ธฐ๋ฐ์ ๋ ๊ท์ ๊ฐ ๊ฐ๋ฅํด์ง๋ค.
์ฑ๋ฌธ๋ฒ ์ฒด๊ณ๋ฅผ ๊ฐ์ง๊ณ ์๋ ์ฐ๋ฆฌ๋๋ผ์ ๊ฐ์ ๊ท์ ํ๊ฒฝ์์๋ ๋ช ๋ฐฑํ ํ๊ณ๊ธฐ์ค
์ ์๋ฐ์ด ๋ฌด์์ธ๊ฐ๊ฐ ์ค์ํ๋ค. ๋ฌผ๋ก ๋ช ๋ฐฑํ ํ๊ณ๊ธฐ์ค์ ์๋ฐ์ผ๋ก ์ธํ์ฌ ํฌ์
์์ ์ฑ๊ถ์ ๋ฑ์ด ํผํด๋ฅผ ์ ์๋ค๋ฉด ์ฒ๋ฒ์ ๋ฐ์์ผ ํ๋ค. ๊ทธ๋ฌ๋ ์์น์ค์ฌ ํ๊ณ
๋ ๋ช ๋ฐฑํ ํ๊ณ์ฒ๋ฆฌ๋ฐฉ๋ฒ์ ํญ์ ์ ์ํ์ง๋ ์๋๋ค. ๋ฐ๋ผ์ ์์น์ ๋ฐ๋ฅธ ํ๊ณ์ฒ
๋ฆฌ๊ฐ ๋ฌธ๊ตฌ์ ์ฝ๋งค์ธ ํด์์ผ๋ก ์ฒ๋ฒ๋ฐ์ ์๋ ์๊ณ , ๊ฐ๋ ๊ธฐ๊ด์ ์์ง์ ๋ฐ๋ผ์๋
์์น์ค์ฌ ํ๊ณ๊ฐ ์คํ๋ ค ๋ ์ฝ๊ฒ ๊ธฐ์ ์ ์ฒ๋ฒํ๋ ๋ฌด๊ธฐ๊ฐ ๋ ๊ฐ๋ฅ์ฑ๋ ์๋ค.
ํ๊ตญ์ ์ธ๋ถ๊ฐ์ฌ๋ฒ ๊ฐ์ ๊ณผ ํ๊ณํ๊ฒฝ์ ๋ณํ*
ํ๊ตญ ์ ๋ถ๋ K-IFRS๋ฅผ ๋์ ํ์์ผ๋ ์ํ๋ ์์ค์ ํ๊ณ์ ๋ณด ํ์ง์ด ๋ฌ์ฑ๋์ง
์์๋ค๊ณ ํ๋จํ์๋ค. ์ผ์ฑ๋ฐ์ด์ค๋ก์ง์ค, ๋์ฐ์กฐ์ ํด์ ๋ฑ ํ๊ตญ์ ํฐ ์์ฅ๊ธฐ์
๋ค์ ํ๊ณ์ฒ๋ฆฌ ์ ์ ์ฑ์ ๋ํ ๋ ผ๋์ด ๋ฐ์ํ์์ผ๋ฉฐ, ํ๊ตญ ๊ธฐ์ ๋ค์ ํ๊ณํฌ๋ช ์ฑ
์ ๋ํ ์ธ์์ ์ฌ์ ํ ๋ฎ์๋ค. ์ ๋ถ๋ ๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ์ด ํ๊ณ์ ๋ณด์ ์ ๋ขฐ์ฑ์
๋์ด๊ธฐ ์ํ ๋ ธ๋ ฅ์ด ๋ถ์กฑํ๋ค๊ณ ํ๋จํ์์ผ๋ฉฐ, ์ด๋ฌํ ํ๊ณ์ ๋ณด์ ์ง์ ๊ฐ์ ์
๋๋ชจํ๊ธฐ ์ํ์ฌ 2018๋ ์ธ๋ถ๊ฐ์ฌ๋ฒ์ ๊ฐํํ๋ ๋ฐฉํฅ์ผ๋ก ๋๋์ ์ผ๋ก ๊ฐํธํ
์๋ค.
ํ๊ณ๊ธฐ์ค์ ์ ์ฉ๊ณผ ๊ด๋ จ๋ ๊ฐ์ ์ธ๋ถ๊ฐ์ฌ๋ฒ์ ๋ํ์ ๋ด์ฉ์ ๋ค์๊ณผ ๊ฐ๋ค. ์ฒซ
์งธ, ์ธ๋ถ๊ฐ์ฌ์ธ์ ๋ ๋ฆฝ์ฑ ๊ฐํ๋ฅผ ์ํ์ฌ โ์ฃผ๊ธฐ์ ๊ฐ์ฌ์ธ ์ง์ ์ โ๋ฅผ ์ค์ํ๊ธฐ๋ก
๊ฒฐ์ ํ์๋ค. ๊ณผ๊ฑฐ์ ํ๊ตญ์ ๊ฐ์ฌ์ธ์ ๊ธฐ์ ์ด ์์ ์ ์ํ๋ ์ ๋๋ฅผ ์ฌ์ฉํ๊ณ ์
์๋ค. ํ์ง๋ง, ์์ ์์์ ๋ ๊ฐ์ฌ์ธ ์ฌ์ด์ ์ง๋์น ๊ฒฝ์๊ณผ ์ ๊ฐ ์์์ผ๋ก ์ธํ
๊ฐ์ฌํ์ง์ ์ ํ, ๊ทธ๋ฆฌ๊ณ ๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌ์ ๋ํด ๋ฐ๋ํ์ง ๋ชปํ๋ ์์ธ์ด ๋์
๋ค๊ณ ํ๋จํ์๋ค. ๋ฐ๋ผ์ 2019๋ ๋ถํฐ ์ฃผ๊ธฐ์ ์ผ๋ก ๊ฐ์ฌ์ธ์ ์ง์ ํ๋ ์ ๋๋ฅผ ๋
* ํ๊ตญ์ 2018๋ ์ ๊ธฐ์ ํ๊ณ์ ๋ณด์ ์ง์ ํฅ์์ ๋๋ชจํ๊ธฐ ์ํ์ฌ ์ธ๋ถ๊ฐ์ฌ๋ฒ์ ๋๋์ ์ผ๋ก ๊ฐ์
ํ์๋ค. ์ธ๋ถ๊ฐ์ฌ๋ฒ ๊ฐ์ ์ ํ๊ณํ๊ฒฝ์ ํฐ ์ํฅ์ ๋ฏธ์น ๋ฒ๋ฅ ๊ฐ์ ์ผ๋ก ํ๊ตญ์์ ๋ง์ ๋ ผ์๊ฐ
์งํ๋์๋ค.
80 ์์น์ค์ฌ ํ๊ณ
์ ํ์๋ค. ์๋ก์ด ์ฃผ๊ธฐ์ ๊ฐ์ฌ์ธ ์ง์ ์ ์ ๋ฐ๋ฅด๋ฉด, ์์ฅ๋ฒ์ธ์ ์ธ๋ถ๊ฐ์ฌ์ธ์ 6
๋ ๋์ ์์ ์ ์ํ ์ ์์ผ๋ฉฐ, ์ดํ 3๋ ๋์ ๊ธ์ต๊ฐ๋ ์์ด ์ธ๋ถ๊ฐ์ฌ์ธ์ ์ง์
ํ๋ค.
๋์งธ, ์ฌ๋ฌด์ ํ ์์ฑ ์คํจ์ ๋ํด ๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ์ ๋ํ ์ฒ๋ฒ๊ท์ ์ ๊ฐํํ์
๋ค. ํ๊ณ๊ธฐ์ค์ด ๊ตญ๋ด ๋ฒ๊ท์ ์ผ๋ถ์ธ ์ฑ๋ฌธ๋ฒ ๊ตญ๊ฐ์ธ ํ๊ตญ์์๋ ์ํ๊ธฐ์ค์ด๋ผ๋
์ผ์ ํ ๊ธฐ์ค์ ์ํด ์ฌ๋ฌด์ ํ ์ค๋ฅ์ ๋ํ ์ฒ๋ฒ์ ํด์๋ค. ๊ฐ์ ์ธ๋ถ๊ฐ์ฌ๋ฒ์
๋ถ์ ๋ฐ ํ๊ณ์ค๋ฅ์ ๋ํด ์ต๊ณ ๊ฒฝ์์ ๋ฐ ๊ฐ์ฌ์ธ์ ๋ํ ์ฒ๋ฒ๊ท์ ์ ํฌ๊ฒ ๊ฐํ
ํ์๋ค. ์๋ฅผ ๋ค๋ฉด, ๊ธฐ์ ์ ํ๊ณ๋ด๋น์๋ ์ธ๋ถ๊ฐ์ฌ์ธ์ด ๊ฑฐ์ง์ผ๋ก ์ฌ๋ฌด์ ํ๋ฅผ ์
์ฑํ ๊ฒฝ์ฐ, 10๋ ์ดํ์ ์ง์ญ์ ์ฒํ๋ฉฐ, ํ๊ณ๊ธฐ์ค ์๋ฐ๊ธ์ก์ด ์์ฐ์ด์ก์ 1/10
์ด์์ธ ๊ฒฝ์ฐ์๋ ๋ฌด๊ธฐ์ง์ญ์ ์ฒํ ์ ์๋ค. ๋ํ ๊ธฐ์ ์ด ๊ณ ์ ๋๋ ์ค๋ํ ๊ณผ์ค
๋ก ํ๊ณ๊ธฐ์ค์ ์๋ฐํ ๊ฒฝ์ฐ, ์๋ฐ๊ธ์ก์ 20%๋ฅผ ์ด๊ณผํ์ง ์๋ ๋ฒ์์์ ๊ณผ์ง๊ธ
์ ๋ถ๊ณผํ ์ ์๋ค.
์ด๋ฌํ ์ธ๋ถ๊ฐ์ฌ๋ฒ ๊ฐ์ ์ ๊ธฐ์ ์ ์ฌ๋ฌด์ ํ ์์ฑ ์ฑ ์๊ณผ ์ธ๋ถ๊ฐ์ฌ์ธ์ ๋ ๋ฆฝ์ฑ
์ ๊ฐํํ ๊ธ์ ์ ์ธ ์ธก๋ฉด์ด ์๋ค. ๋ฐ๋ฉด, ์ฒ๋ฒ ๊ฐํ๋ก ์ธํ ์ฌ๋ฌด์ ํ ์์ฑ ๋ฐ ์ธ
๋ถ๊ฐ์ฌ ์คํจ ์ํ์ ์ฆ๊ฐ๋ ๊ธฐ์ , ๊ฐ์ฌ์ธ, ๊ฐ๋ ๋น๊ตญ ๊ฐ์ ๊ฐ๋ฑ, ์ ์๊ฐ์ฌ์ธ๊ณผ ํ
์๊ฐ์ฌ์ธ์ ๊ฐ๋ฑ ๋ฑ ์ดํด๊ด๊ณ์ ๊ฐ์ ๋ ๋ง์ ๊ฐ๋ฑ์ ์ผ์ผํฌ ๊ฐ๋ฅ์ฑ์ ํฌ๊ฒ ์ฆ
๊ฐ์์ผฐ๋ค. ํนํ ์์์ ์ค๋ช ํ ์ฑ๋ฌธ๋ฒ ์ฒด๊ณํ์์ ์์น์ค์ฌ ํ๊ณ์ ์ด์ฉ์ ์ด๋ฌ
ํ ๊ฐ๋ฑ์ ๋์ฑ ์ฆํญ์ํค๋ ์์ธ์ด ๋๋ค.
๊ทธ ๋ฐ์๋ ๋ง์ ์ธ๋ถ๊ฐ์ฌ๋ฒ์ ๊ฐ์ ์ฌํญ์ด ์์น์ค์ฌ ํ๊ณ์ ์ ์ฉ์ ์งยท๊ฐ์ ์ผ
๋ก ์ํฅ์ ๋ฏธ์น๋ค. ์ด๋ค์ ๋ํด์๋ ๋ค์ ํด๋น๋๋ ๋ถ๋ถ์์ ์ค๋ช ํ๋ค.
์ 2 ์ฅ ์์น์ค์ฌ ํ๊ณ ์ ์ฉ ๊ณผ์ ์์์ ์ฌ์๋ค(Issues) 81
์์น์ค์ฌ ํ๊ณ์ธ IFRS ๋์ ํํฉ์ ํ์ ํ๊ธฐ ์ํ์ฌ, ํ๊ตญํ๊ณํํ๋ ์ค๋ฌธ ๋ฐ
์ฌ์ธต ์ธํฐ๋ทฐ๋ฅผ ํตํ์ฌ IFRS๋ฅผ ์ ์ฉํ๋ฉด์ ์ค๋ฌด์์ ๊ฐ์ฌ์ธ์ด ๋๋ผ๋ ์ด๋ ค์์
๋ํด์ ์กฐ์ฌํ์๋ค. 2018๋ 10์๋ถํฐ 2019๋ 3์๊น์ง ์ด 162๊ฐ ํ์ฌ์ ํ๊ณ๋ด
๋น์์ ์ด 188๋ช ์ ๊ณต์ธํ๊ณ์ฌ๋ฅผ ๋์์ผ๋ก ์ค๋ฌธ์กฐ์ฌ๋ฅผ ์ค์ํ์๋ค. ๊ทธ๋ฆฌ๊ณ ๊ธฐ
์ ํ๊ณ๋ด๋น์ ๋ฐ ํ๊ณ์์, ํ๊ณ๋ฒ์ธ์ ๋ํ์ ์ต๊ณ ๊ฒฝ์์ง, ์ฌ๋ฆฌ์ค ๊ด๊ณ์๋ค,
๊ฐ๋ ๊ธฐ๊ด์ ํ๊ณ๊ฐ๋ ๋ด๋น์์๋ ์ฌ์ธต ์ธํฐ๋ทฐ๋ฅผ ์ค์ํ์๋ค. ์ค๋ฌธ ๋ฐ ์ฌ์ธต ์ธํฐ
๋ทฐ์ ๊ฒฐ๊ณผ๋ฅผ ๊ธฐ์ , ๊ฐ์ฌ์ธ, ๊ฐ๋ ๋น๊ตญ์ผ๋ก ๋๋์ด ์ ์ํ์๋ค. ์ด ๊ฒฐ๊ณผ๋ 2011๋
IFRS ๋์ ์ดํ 8๋ ๊ฐ ์ฌ์ฉํ ํ์ ํํฉ์ด๋ผ๋ ์ ์์ ์์๊ฐ ์๋ค. ๋ง์ผ ์กฐ๊ธฐ
๋์ ๊ธฐ๊ฐ๊น์ง ํฌํจํ๋ค๋ฉด IFRS๋ฅผ 10๋ ๊ฐ ํ๊ตญ์์ ์ฌ์ฉํ ํ์ ๊ฒฐ๊ณผ์ด๋ค.
์๋์ ๋ด์ฉ์ ์ค๋ฌธ ๋ฐ ์ฌ์ธต ์ธํฐ๋ทฐ์ ๊ทผ๊ฑฐํ์ฌ ์์น์ค์ฌ ํ๊ณ์ธ IFRS๋ฅผ ์ ์ฉ
ํ๋ฉด์ ํ๊ตญ์ ์ดํด๊ด๊ณ์๊ฐ ๋๋ผ๋ ์ด๋ ค์์ ๊ธฐ์ , ์ธ๋ถ๊ฐ์ฌ์ธ, ๊ทธ๋ฆฌ๊ณ ๊ฐ๋ ๊ธฐ
๊ตฌ์ ์ ์ฅ์์ ์์ฝํ ๊ฒ์ด๋ค.
2Chapter
์์น์ค์ฌ ํ๊ณ ์ ์ฉ ๊ณผ์ ์์์ ์ฌ์๋ค(Issues)
82 ์์น์ค์ฌ ํ๊ณ
2-1 ๊ธฐ์ ์ ์ฌ๋ฌด์ ํ ์์ฑ๊ณผ์ ์์์ ์ฌ์๋ค: ๊ฒฝ์์ง์ ์ฌ๋๊ณผ
๋น์ฉ ์ฆ๋
๋์ด๋ ์ฌ๋๊ถ, ๋ ๋์ด๋ ์ฌ์ ์ด์ต ์ถ๊ตฌ ๊ฐ๋ฅ์ฑ
์์น์ค์ฌ ํ๊ณ์์ ๊ธฐ์ ์ ํ๋์ ๊ฑฐ๋๋ ์ฌ๊ฑด์ด ๊ธฐ์ ์ ์ฌ๋ฌด์ ํ์ ๋ฏธ์น ์ํฅ
์ ๊ฐ์ฅ ์ ํํํ ์ ์๋ ํ๊ณ๊ท์ ์ ์ฐพ์ ์ ์ฉํด์ผ ํ๋ค. ์ด ๊ณผ์ ์์ ๊ธฐ์
๊ฒฝ์์ง์ ํ๋จ์ด ๋ง์ด ํ์ํ๊ธฐ ๋๋ฌธ์ ์์น์ค์ฌ ํ๊ณ๋ ๊ฒฝ์์์๊ฒ ์ฌ๋๊ถ์
๋ง์ด ๋ถ์ฌํ๋ค. ๊ณผ๊ฑฐ ๊ท์น์ค์ฌ ํ๊ณ์์๋ ์ธ๋ถ๋ด์ฉ์ด ๊ท์น(์ง์ํ์ ํฌํจ)์ผ๋ก
์ ํด์ ธ ์์ด ๊ธฐ์ ๊ฒฝ์์ง์ ํ๋จ๋ ฅ์ ์ ์ฉํ ์ฌ์ง๋ ์๋์ ์ผ๋ก ์ ์๋ค.
์ค๋ฌธ์กฐ์ฌ ๊ฒฐ๊ณผ, ๊ฒฝ์์ง์ด ์์น์ค์ฌ ํ๊ณ ๋์ ์ ๋ฐ๋ผ ๋์ด๋ ์ฌ๋๊ถ์ ํ์ฉํ์ฌ
์์ ์ ์ดํด๊ด๊ณ์ ๋ฐ๋ผ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ํ ๊ฐ๋ฅ์ฑ์ด ๋ ๋์์ก๋ค๊ณ ๋ตํ ๊ธฐ์ ์
์ค๋ฌด๋ด๋น์๋ค์ด ์ ์ฒด ์๋ต์์ 43.6%๋ก, ๊ฐ๋ฅ์ฑ์ด ๋ฎ์์ก๋ค๋ 6.9%์ ๋ต๋ณ๋ณด๋ค
6๋ฐฐ ์ด์ ๋ง์๋ค. ์ธ๋ถ๊ฐ์ฌ์ธ์๊ฒ ์ง๋ฌธํ ๊ฒฐ๊ณผ, ์ ์ฒด ์๋ต์ ์ค 71.3%๊ฐ ์์น
์ค์ฌ ํ๊ณ ๋์ ์ดํ ๊ฒฝ์์ง์ ์ด์ต์กฐ์ ๊ฐ๋ฅ์ฑ์ด ์ฆ๊ฐํ๋ค๊ณ ์๋ตํ๋ค.
์ค๋ฌธ ๊ฒฐ๊ณผ๋ ํ๊ณ ์ค๋ฌด๋ด๋น์์ ์ธ๋ถ๊ฐ์ฌ์ธ ๋ชจ๋ ๊ฒฝ์์ง์ ์ด์ต์กฐ์ ๊ฐ๋ฅ์ฑ์ด
๋์์ก๋ค๊ณ ๋ณด๊ณ ์์์ ๋ํ๋ธ๋ค.
๊ธฐ์ ๊ณผ ์ดํด๊ด๊ณ์์ ์๊ฒฌ์์ถฉ ์ฆ๊ฐ
์์น์ค์ฌ ํ๊ณ๋ ๊ฒฝ์์์๊ฒ ํน์ ๊ฑฐ๋์ ๋ํ ๊ฐ์ฅ ๋ชฉ์ ์ ํฉํ ํ๊ณ์ฒ๋ฆฌ๊ฐ ๋ฌด
์์ธ์ง ํ๋จ์ ์๊ตฌํ๋ค. ํ์ง๋ง ๊ฐ์ฅ ๋ชฉ์ ์ ํฉํ ํ๊ณ์ฒ๋ฆฌ์ ๋ํด ๊ฒฝ์์, ๊ฐ
์ฌ์ธ, ๊ฐ๋ ๋น๊ตญ์ ํ๋จ์ด ๋ฌ๋ผ์ง ์ ์๋ค.
์๋์ ์ผ๋ก ํ๋จ์ด ๋ ๋ง์ด ํ์ํ ์์น์ค์ฌ ํ๊ณ์์๋ ์ฌ๋ฌด์ ํ์ ์์ ๊ณต์
์ ๋ํด์๋ ์ฌํ์ ์ธ ์์ฌ(second guess)์ด ๋ ๋ง์์ง ์ ์๋ค. ๊ฐ๋ ๊ธฐ๊ด์ ๊ทธ
์์ ์ด ๊ธฐ์ ์ด ํ๊ณ์ค๋ฅ๋ฅผ ์์ ํ ๊ฒ์ธ์ง, ์ถ์ ์ด ๋ณ๊ฒฝ๋ ๊ฒ์ธ์ง๋ฅผ ๋ถ๊ฐํ๊ธฐ ์ฝ
์ง ์๊ณ , ํ๊ณ์ค๋ฅ๋ก ๊ฒฐ๋ก ๋ด๋ฆฌ๋๋ผ๋ ๊ณผ์ค์ธ์ง ๊ณ ์์ธ์ง๋ฅผ ํ๋จํ๊ธฐ๋ ์ฝ์ง ์
๋ค. ๋ฐ๋ผ์ ์์น์ค์ฌ ํ๊ณ์์๋ ์ค๋ฅ์์ ์ ๋ํ ๋ฌธ์ ์ ๊ธฐ๋ ๋ ๋ง๊ณ ๊ธฐ์ ๊ณผ
์ 2 ์ฅ ์์น์ค์ฌ ํ๊ณ ์ ์ฉ ๊ณผ์ ์์์ ์ฌ์๋ค(Issues) 83
๊ฐ๋ ๊ธฐ๊ด ๊ฐ์ ๋ฒ์ ๋ถ์๋ ๋ง์์ง ๊ฐ๋ฅ์ฑ์ด ๋๋ค.
๊ธฐ์ ํ๊ณ๋ด๋น์์ ๋ํ ์ค๋ฌธ์กฐ์ฌ ๊ฒฐ๊ณผ, ๊ฒฝ์์ง๊ณผ ๊ฐ์ฌ์ธ์ ์๊ฒฌ์์ถฉ์ด ์ฆ๊ฐํ
๋ค๋ ์๋ต์๊ฐ 60.9%์๊ณ , ๊ฒฝ์์ง๊ณผ ๊ฐ๋ ๊ธฐ๊ด์ ์๊ฒฌ์์ถฉ ์ญ์ 52.6%์ ์๋ต์
๊ฐ ์ฆ๊ฐํ์๋ค๊ณ ์๋ตํ๋ค. ์ธ๋ถ๊ฐ์ฌ์ธ ๋์ ์ค๋ฌธ์กฐ์ฌ์์๋ 93.6%์ ์๋ต์๊ฐ
์์น์ค์ฌ ํ๊ณ ๋์ ์ผ๋ก ๊ฒฝ์์์ ๊ฐ์ฌ์ธ ๊ฐ ์๊ฒฌ์ถฉ๋์ด ์ฆ๊ฐ ๋๋ ๋ง์ด ์ฆ๊ฐ
ํ๋ค๊ณ ์๋ตํ๋ค.
์๊ฒฌ์์ถฉ์ ์ฆ๊ฐ๋ ๊ธฐ์ ์ ์ฌ๋ฌด์ ํ ์์ฑ ์ํ ์ฆ๊ฐ๋ก ์ด์ด์ง ์ ์๋๋ฐ ๊ฐ๋
๊ธฐ๊ด์ ๊ฐ๋ฆฌ ์ง์ ๊ฐ๋ฅ์ฑ์ด ๋์์ก๋ค๋ ์๋ต์ด 55.8%, ๊ฐ์ฌ์ธ์ ํ๊ณ์ค๋ฅ ์ง์
๊ฐ๋ฅ์ฑ์ด ์ฆ๊ฐํ๋ค๋ ์๋ต์ด 64.5%๋ก ๋๊ฒ ๋ํ๋ฌ๋ค. ์ฑ๊ถ์๋ ์ฃผ์ฃผ ๋ฑ์ ์์ก
์ ๊ธฐ ๊ฐ๋ฅ์ฑ์ด ๋์์ก๋ค๋ ์๊ฒฌ๋ 38%๋ ๋์๋ค.
๊ฐ์ฌ์ธ, ๊ฐ๋ ๊ธฐ๊ด์ ๋ํ ๊ธฐ์ ์ ์ธ์
์์น์ค์ฌ ํ๊ณ๋ ํ๊ณ์ฒ๋ฆฌ์ ๋ํ ์ ๋ฌธ๊ฐ์ ํ๋จ์ ์ค์์ํ๋ฏ๋ก, ํ๊ณ์ฒ๋ฆฌ์
๋ํ ์ค๋ฌด์, ๊ฐ์ฌ์ธ, ๊ฐ๋ ๋น๊ตญ์ ์ ๋ฌธ์ฑ, ํฌ์ ๋ ธ๋ ฅ ๋ฑ์ ๋ณํ๊ฐ ํ์ํ๋ค. ๊ธฐ์
์ ์ค๋ฌด๋ด๋น์์ ๋ํ ์ค๋ฌธ ๊ฒฐ๊ณผ, ์์น์ค์ฌ ํ๊ณ ๋์ ์ดํ ๊ฐ์ฌ์ธ์ ์ ๋ฌธ์ฑ์ด
์ฆ๊ฐํ๋ค๋ ๋ต๋ณ์ 31.8%๋ก, ๊ฐ์ํ๋ค๊ณ ๋๋ผ๋ 21.2%์ ๋นํด ๋ค์ ๋์๋ค. ์
์น์ค์ฌ ํ๊ณ ๋์ ์ดํ ๊ฐ์ฌ์ธ์ ํฌ์ ๋ ธ๋ ฅ์ด ์ฆ๊ฐํ์๋ค๋ ๋ต๋ณ(32.5%)์ด ๊ฐ์
ํ์๋ค๋ ๋ต๋ณ(25.8%)๋ณด๋ค ๋ค์ ๋์๋ค.
๋ฐ๋ฉด, ๊ฐ๋ ๊ธฐ๊ด์ ์ ๋ฌธ์ฑ์ด ๊ฐ์ํ์๋ค๋ ์๊ฒฌ(27.2%)์ด ์ฆ๊ฐํ์๋ค๋ ์๊ฒฌ
(21.8%)๋ณด๋ค ์ํญ ๋๊ฒ ๋ํ๋ฌ๋ค. ๊ฐ๋ ์์คํ ์ ๊ฐ์ ๋ ธ๋ ฅ์ ๋ํ ๋ง์กฑ๋ ์ญ์
์์น์ค์ฌ ํ๊ณ ๋์ ์ ์ํฅ์ด ์๋ค๋ ์๊ฒฌ์ด ์ ๋ฐ ์ด์(51.7%)์ ์ฐจ์งํ๊ณ , ๋ง
์กฑ๋๊ฐ ๊ฐ์ํ์๋ค๋ ์๊ฒฌ(26.1%)์ด ๋ง์กฑ๋๊ฐ ์ฆ๊ฐํ์๋ค๋ ์๊ฒฌ(23.2%)๋ณด๋ค ์กฐ
๊ธ ๋์๋ค.
์์ฝํ๋ฉด ์์น์ค์ฌ ํ๊ณ๋ก ์ธํ ์ ๋ฐ ํ๊ฒฝ์ ๋ณํ์ ๋ฐ๋ผ ๊ท์ ์์คํ ๋ ๋ณํ
ํด์ผ ํ๋๋ฐ, ๊ธฐ์ ์ ๊ฐ๋ ๊ธฐ๊ด์ด ๋ณํ๋ ํ๊ณ๊ธฐ์ค์ ๋ณด๋ค ์ ์ดํดํ์ฌ ์๋ก์ด
84 ์์น์ค์ฌ ํ๊ณ
ํ๊ฒฝ์ ์ ํฉํ ๊ฐ๋ ์์คํ ์ ๋ณํ๋ฅผ ์ด๋ฃจ์ง ๋ชปํ๊ณ ์๋ค๊ณ ๋๋ผ๊ณ ์๋ ๊ฒ์ผ
๋ก ๋ณด๊ณ ์์๋ค.
ํ๊ณ๋น์ฉ์ ๋ถ๋ด ์ฆ๊ฐ, ๊ทธ๋ฌ๋ ๋ด๋ถํ๊ณ ์ธํ๋ผ์๋ ๋ณํ ์์
์์น์ค์ฌ ํ๊ณ ๋์ ํ ํ๊ณ๋น์ฉ์ด ํฌ๊ฒ ์ฆ๊ฐํ๋ค๊ณ ์๋ตํ์๋ค. ์๋ต์์ ์ฝ
81%๊ฐ ๊ฐ์ฌ๋ณด์๊ฐ ์ฆ๊ฐํ๋ค๊ณ ์๋ตํ๋ค. 73.5%๋ ๋ฒ๋ฅ ์ํ์ ๋์ํ๊ธฐ ์ํ
๋น์ฉ๋ ์ฆ๊ฐํ๋ค๊ณ ๋ตํ๋ค. ์์น์ค์ฌ ํ๊ณ ๋์ ์ดํ ์ธ๋ถ ํ๊ณ๋ฒ์ธ์ ์๋ฌธ์ฉ์ญ
ํ์ฉ ๋น๋๊ฐ ์ฆ๊ฐํ๋ค๋ ๊ธฐ์ ์ด 81.1%, ์ธ๋ถ ์๋ฌธ์ฉ์ญ ๋น์ฉ์ด ์ฆ๊ฐํ๋ค๋ ๊ธฐ์
์ด 83.0%์ ๋ฌํ๋ค. ์ด๋ ์์น์ค์ฌ ํ๊ณ ๋์ ํ ์ธ๋ถ ์๋ฌธ์ฉ์ญ์ ๋ํ ๊ธฐ์ ์
์์กด๋๊ฐ ์ปค์ง๊ณ ์์์ ์ฆ๋ช ํ๋ค.
๋ฐ๋ฉด ์์น์ค์ฌ ํ๊ณ ๋์ ์ดํ ์ฌ๋ฌด์ ํ ์์ฑ์์ ์ง๊ธ์ ์ฐจ์ด๊ฐ ์์๋ค๋ ๋ต
๋ณ์ด 58.2%, ํ๊ณ๋ถ์ ์ธ์์๋ ๋ณํจ์๋ค๋ ๋ต๋ณ์ด 54.4%์๋ค.
์์ฝํ๋ฉด ์์น์ค์ฌ ํ๊ณ์ ๋์ ์ดํ, ํ๊ณ์ํ์ ๋๋นํ๊ธฐ ์ํ์ฌ ๊ฐ์ฌ๋ณด์์
์ธ๋ถ ์์ ํ์ฉ์ด ํฌ๊ฒ ์ฆ๊ฐํ์๋ค. ๊ทธ๋ฐ๋ฐ ๊ธฐ์ ์ ์์ ์ ๋ด๋ถ์ญ๋์ ํค์ฐ๊ธฐ
๋ณด๋ค๋ ์ธ๋ถ ์์์ ํ์ฉํ๋ ๋ฐ ์์กดํ๊ณ ์๋ ๊ฒ์ผ๋ก ๋ณด์ธ๋ค. ์์น์ค์ฌ ํ๊ณ
์ ์ ์ํ๊ธฐ ์ํด ์ฅ๊ธฐ์ ๊ด์ ์์ ๋ด๋ถ ์ญ๋์ ํค์ฐ๊ธฐ๋ณด๋ค๋ ๋จ๊ธฐ์ ๊ด์ ์์
์ธ๋ถ์ ์์กดํ๋ ๊ฒฝํฅ๋ง ๋์์ง ๊ฒ์ผ๋ก ๋ณด์ธ๋ค.
2-2 ์ธ๋ถ๊ฐ์ฌ๊ณผ์ ์์์ ์ฌ์๋ค: ๊ฐ์ฌ์ธ์ ์ํ๊ณผ ์๊ฒฌ์ถฉ๋
๊ฐ๋ฅ์ฑ ์ฆ๊ฐ
๊ฐ์ฌ์คํจ์ ๋ํ ์ํ ๋ถ๋ด ์ฆ๊ฐ
์ค๋ฌธ์กฐ์ฌ์์ ์ธ๋ถ๊ฐ์ฌ์ธ ์ค 84.6%๋ ์์น์ค์ฌ ํ๊ณ ๋์ ์ดํ ๊ฐ์ฌํ๊ฒฝ์ด โ์
ํโ ๋๋ โ๋ง์ด ์ ํโ๋์๋ค๊ณ ์๋ตํ๋ค. ๊ฐ์ฌ์ธ๋ค์ ํ๋จ ์์ญ์ ๋ํด์๋ ์ง๊ณ
ํ๋ ๊ฐ๋ ๊ธฐ๊ด์ ๊ฐ๋ฆฌ ๊ธฐ์กฐ๊ฐ ์์น์ค์ฌ ํ๊ณ ๋์ ํ ๊ฐ์ฌํ๊ฒฝ ์ ํ์ ๊ฐ์ฅ ์ฃผ
๋ ์์ธ์ผ๋ก ๋ณด๊ณ ์๋ค. ์ค์ ๋ก 91.5%์ ์ธ๋ถ๊ฐ์ฌ์ธ ์๋ต์๊ฐ ์์น์ค์ฌ ํ๊ณ
์ 2 ์ฅ ์์น์ค์ฌ ํ๊ณ ์ ์ฉ ๊ณผ์ ์์์ ์ฌ์๋ค(Issues) 85
๋์ ํ ๊ฐ๋ ๊ธฐ๊ด์ ๊ฐ๋ฆฌ ์ง์ ๊ฐ๋ฅ์ฑ์ ๋ํด โ์ฆ๊ฐโ ๋๋ โ๋ง์ด ์ฆ๊ฐโํ๋ค๊ณ ์
๋ตํ์๋ค.
ํน์ ๊ฑฐ๋๋ ์ํฉ์ ์ ์ฉํ ๊ตฌ์ฒด์ ์ง์นจ์ด๋ ๊ฐ์ด๋๋ผ์ธ์ด ๋ถ์กฑํ ๊ฒ์ ์์น์ค
์ฌ ํ๊ณ์ ๋ํ์ ์ธ ํน์ง์ด๋ค. ๋ฐ๋ผ์ ํ์ฌ๊ฐ ํ ํ๋จ์ ์ ์ ์ฑ์ ๋ํด ๊ฐ์ฌ์ธ
๊ณผ ๊ฐ๋ ๊ธฐ๊ด์ ์๊ฒฌ์ ์ฐจ์ด๊ฐ ๋ฐ์ํ ์์ง๊ฐ ํฌ๋ค. ๋์ผํ ๊ฑฐ๋๋ ์ํฉ์ ๋ํด
๊ธฐ์ค์ ์ ์ฉํ๋ ์ฌ๋์ ํ๋จ์ ๋ฐ๋ผ ์๋ก ๋ค๋ฅธ ๊ฒฐ๋ก ์ด ๋์ฌ ์ ์์ด ์ฌํ ์
๊ฒฌ์ถฉ๋๋ก ์ด์ด์ง ์ ์๋ค๋ ์๋ฏธ์ด๋ค. ํ๊ตญ์์๋ ํ๊ณ๊ธฐ์ค์ ์ ์ฉ๊ณผ ํด์์ ๋
ํ ๊ฐ๋ ๊ธฐ๊ด์ ์๊ฒฌ์ด ๊ฐ์ฌ์ธ์ ์๊ฒฌ๊ณผ ๋ค๋ฅด๋ฉด ์ผ๋ฐ์ ์ผ๋ก ๊ฐ๋ฆฌ ์ง์ ์ ํ๊ฑฐ๋
์ฌํ ๊ฒฝ์ฐ ์ ์ฌ์กฐ์น๋ฅผ ์ทจํ ์ ์๋ค.
๋ํ ์์น์ค์ฌ ํ๊ณ๋ ๊ฐ์ฌ์คํจ์ ๋ํ ์์ก ๊ฐ๋ฅ์ฑ์ ๋์ผ ์ ์๋๋ฐ, ๊ฐ์ฌ์ธ
๋์ ์ค๋ฌธ์กฐ์ฌ์์๋ 82.9%๊ฐ ๊ฐ์ฌ์ธ์ ์๋๋ก ํ ์ดํด๊ด๊ณ์์ ์์ก ์ ๊ธฐ ๊ฐ
๋ฅ์ฑ์ด โ์ฆ๊ฐโํ๊ฑฐ๋ โ๋ง์ด ์ฆ๊ฐโํ๋ค๊ณ ์๋ตํ๋ค.
์ ๊ธฐ๊ฐ์ฌ์ธ๊ณผ ๋น๊ธฐ๊ฐ์ฌ์ธ ๊ฐ์ ์๊ฒฌ ์ถฉ๋
ํ๊ตญ์ 2019๋ ๋ถํฐ ๊ฐ์ฌ์ธ์ ๋ ๋ฆฝ์ฑ์ ๊ฐํํ๊ธฐ ์ํ์ฌ ๊ธฐ์ ์ ์ธ๋ถ๊ฐ์ฌ์ธ์
๊ฐ์ ์ ์ผ๋ก ๊ต์ฒด(rotation)ํ๋ ์๋ก์ด ์ ๋๋ฅผ ๋์ ํ์๋ค. ๊ตฌ์ฒด์ ์ผ๋ก, ํน์ ์ธ
๋ถ๊ฐ์ฌ์ธ์ ์ต๋ 6๋ ๋์ ํน์ ๊ธฐ์ ์ ๊ฐ์ฌํ ์ ์์ผ๋ฉฐ, ์ดํ ์ด ๊ธฐ์ ์ ๊ฐ๋
๊ธฐ๊ด์ด ์ง์ ํ๋ ๊ฐ์ฌ์ธ์ผ๋ก๋ถํฐ 3๋ ๋์ ์ธ๋ถ๊ฐ์ฌ๋ฅผ ๋ฐ์์ผ ํ๋ค. ์ด๋ฌํ ๊ณผ
์ ์ ํตํ์ฌ, ๊ธฐ์ ์ 6๋ ์ ํ ๋ฒ์ฉ์ ์ธ๋ถ๊ฐ์ฌ์ธ์ ๊ฐ์ ์ ์ผ๋ก ๊ต์ฒดํ๊ฒ ๋๋ค.
์ด๋ฅผ โ์ฃผ๊ธฐ์ ์ง์ ์ โ๋ผ๊ณ ํ๋ค.
๋๊ตฌ๋ ์ฃผ๊ธฐ์ ์ง์ ์ ์ ํจ๊ป ๊ฐ๋ ๋น๊ตญ์ ์ธ๋ถ๊ฐ์ฌ์ธ์ ๊ถํ์ ๋ํญ ๊ฐํํ์
๋ค. ๋ํ์ ์ผ๋ก ํ์ค๊ฐ์ฌ์๊ฐ์ ๋๋ฅผ ํตํ์ฌ ์ธ๋ถ๊ฐ์ฌ์ธ์ด ์ต์ํ ์ด์์ ๊ฐ์ฌ
์๊ฐ์ ํฌ์ ํ๋๋ก ๊ฐ์ ํ์๋ค. ๋ํ ๊ฐ์ฌ์คํจ์ ๋ํ ์ฒ๋ฒ๊ท์ ์ ํฌ๊ฒ ๊ฐํํ
์๋ค.
์ด๋ฌํ ์ผ๋ จ์ ์ ๋ ๋ณํ๋ก ์ธ๋ถ๊ฐ์ฌ์ ์๊ฒฉ์ฑ์ ์ ๋ณด๋ค ๋์ฑ ๊ฐํ๋ ๊ฒ์ด๋ฉฐ,
86 ์์น์ค์ฌ ํ๊ณ
๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌ์ ๋ํ์ฌ ํ์ฐ์ ์ผ๋ก ์ ๊ธฐ๊ฐ์ฌ์ธ๊ณผ ๋น๊ธฐ๊ฐ์ฌ์ธ ๊ฐ์ ์ด๊ฒฌ์ด
์์ ๊ฐ๋ฅ์ฑ์ด ๋งค์ฐ ๋์์ง ๊ฒ์ด๋ค.
2020๋ ์ด ์ฃผ๊ธฐ์ ์ง์ ์ ์ ์ฒซ ํด์ด๋ฏ๋ก ์์ง ์ค์ ์ ๊ธฐ๊ฐ์ฌ์ธ๊ณผ ๋น๊ธฐ๊ฐ์ฌ์ธ ๊ฐ
์ ๊ฐ๋ฑ์ ์ ์๋ ์๋ค. ๊ทธ๋ฌ๋ ์ค๋ฌธ์กฐ์ฌ์ ๋ฐ๋ฅด๋ฉด, ์ธ๋ถ๊ฐ์ฌ์ธ์ 92.0%๊ฐ ์
์น์ค์ฌ ํ๊ณ ๋์ ํ ์ ์๊ฐ์ฌ์ธ๊ณผ ๋น๊ธฐ๊ฐ์ฌ์ธ ๊ฐ์ ์๊ฒฌ์์ถฉ์ด ์ฆ๊ฐํ๋ค๊ณ ์
๋ตํ์๋ค.
2-3 ๊ฐ๋ ๊ณผ์ ์์์ ์ฌ์๋ค: ์ฌํ๊ฐ๋ฆฌ์ ํ๊ณ์ ํด์ ์ฐจ์ด์
๋ฐ๋ฅธ ๊ฐ๋ฑ ์ฐ๋ ค
๊ฐ๋ ๊ธฐ๊ด์ ์ ์ฌ๋ฅผ ํผํ๋ ํ๊ณ์ฒ๋ฆฌ ์ฑํ
ํ๊ตญ์ ์ฑ๋ฌธ๋ฒ ์ค์ฌ์ ์ฌํ๋ฒ๊ท ์ฒด๊ณ๋ก ์ด๋ฃจ์ด์ ธ ์๊ณ , ๊ท์น์ค์ฌ์ผ๋ก ๊ฐ๋ ๋ฐ
๊ท์ ๊ฐ ์ด๋ฃจ์ด์ ธ ์๋ค. ์ด๋ฌํ ์ํฉ์์ ํ๊ณ๊ธฐ์ค๋ง ์์น์ค์ฌ์ผ๋ก ๊ฐ๋ ํ๋ ๊ฒ
์ ๊ฐ๋ ๋น๊ตญ์ผ๋ก์๋ ์ฝ์ง ์์ ๊ณผ์ ์ด๋ค. ๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ๋ค์ ์์น์ค์ฌ ํ๊ณ ๋
์ ์ดํ์๋ ๊ฐ๋ ๋น๊ตญ์ ์ ๊ทผ๋ฒ์๋ ํฐ ๋ณํ๊ฐ ์๋ค๊ณ ๋๋ผ๊ณ ์๋ค. ์ด๋ ๊ฐ๋
๊ธฐ๊ด์ด ๊ฒฝ์์์ ์ฌ๋์ ํ๋จ์ ๋ํ ํ๊ฐ๋ณด๋ค๋ ํ๊ณ๊ธฐ์ค์ ๊ท์ ์ ๊ธฐ๋ฐํ์ฌ
๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌ์ ์ ์ ์ฑ์ ํ๋จํ๋ ๊ฒฝํฅ์ ์์น์ค์ฌ ํ๊ณ ๋์ ์ดํ์๋ ๋ณ
ํ๊ฐ ์๋ค๋ ๊ฒ์ด๋ค.
๋ฐ๋ผ์ ๊ธฐ์ ์ด๋ ๊ฐ์ฌ์ธ์ ํ๊ณ๊ธฐ์ค์ ์์น๊ณผ ๋ชฉ์ ์ ๊ณ ๋ คํด ๊ฐ์ฅ ์ ํฉํ ํ๊ณ
์ฒ๋ฆฌ๋ฅผ ์ ํํ๊ธฐ๋ณด๋ค๋ ๊ฐ๋ ๊ธฐ๊ด์ ๊ตฌ์ฒด์ ํ๊ณ์ฒ๋ฆฌ๋ฐฉ์์ ๋ํด ๋ต๋ณ์ ์๊ตฌํ
๊ฑฐ๋ ๊ฐ๋ ๊ธฐ๊ด์ด ๋ฌธ์ ๋ฅผ ์ ๊ธฐํ์ง ์์ผ๋ฆฌ๋ผ ์์๋๋ ํ๊ณ์ฒ๋ฆฌ๋ฐฉ์์ ์ ํํ
๊ฐ๋ฅ์ฑ์ด ๋๋ค. ๊ทธ๋์ผ ๋์ค์ ์ ์ฌ๋ฅผ ๋ฐ์ ๊ฐ๋ฅ์ฑ์ด ์ ๊ณ ์ ์ฌ๋ฅผ ๋ฐ๋๋ผ๋ ์
๊ฒ ๋ฐ๊ธฐ ๋๋ฌธ์ด๋ค.
๊ฐ๋ ๊ธฐ๊ด์ ์ ์ฌ๋ฅผ ํผํ๊ธฐ ์ํด ์ค์ํ ํ๊ณ์ฒ๋ฆฌ๋ง๋ค ๊ฐ๋ ๊ธฐ๊ด์ ์ง์ํ์ ๊ณผ
์๊ฒฌ์กฐํ๋ฅผ ๊ฑฐ์น ์๋ ์๋ค. ๊ทธ๋ฌ๋ ์ด๋ฐ ์ผ์ด ๋์ ๋์ด ํ๊ณ ๊ดํ๊ณผ ์ง์นจ์ด ์
์ 2 ์ฅ ์์น์ค์ฌ ํ๊ณ ์ ์ฉ ๊ณผ์ ์์์ ์ฌ์๋ค(Issues) 87
์ฐ๋๋ฉด ์์น์ค์ฌ ํ๊ณ๋ ์ ์ฐฉํ ์ ์๋ค. ๋ํ ์ง์ํ์ ์ด ์ฌ๋ฌด์ ํ ํ์ง์ ํฅ
์์ ๋ณด์ฅํ์ง๋ ์๋๋ค. ์ 3์์ธ ๊ฐ๋ ๊ธฐ๊ด์ ๊ธฐ์ ๋งํผ ๊ฑฐ๋์ ๋ณธ์ง์ ์์ง ๋ชป
ํ ์ ์๊ณ ๊ธฐ์ ์ ์๋ง์ ์๊ฒฌ์กฐํ์ ๋ฏผ์ฒฉํ๊ฒ ๋์ํ๊ธฐ ํ๋ค์ด ๋ถํ์ค์ฑ์
ํค์ฐ๋ ๊ฒฐ๊ณผ๋ฅผ ์ด๋ํ๊ธฐ ๋๋ฌธ์ด๋ค. ๋ํ ๊ถํ ์๋ ๊ฐ๋ ๊ธฐ๊ด์ ์๊ฒฌ๋ง ์กด์ค๋ฐ๊ณ
๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ์ ๋ ์์ ์ธ ํด์๋ฅ๋ ฅ์ ์์ถ๋๋ค. ๋๊ตฌ๋ ์์น์ค์ฌ์ด๋ผ๋ IFRS
์ ์ฒด๊ณ๋ฅผ ํผ์ํ ์ ์๋ค.
์ฌํ์ ํ์ ํธํฅ์ ๋ํ ์ฐ๋ ค
๊ฐ๋ ๋น๊ตญ ์ ์ฅ์์๋ ๊ฒฝ์์์ ์ฌ๋์ ํ๋จ์ ๋ํ ํ๊ฐ๋ ์ฝ์ง ์๋ค. ๊ท์น์ค์ฌ
ํ๊ณ์ ๊ฐ๋ ๊ณผ์ ์์๋ ๋ช ํํ ์์ ํ๋จ๊ธฐ์ค๋ง ํ์ธํ๋ฉด ์ถฉ๋ถํ๋ค. ๊ท์น์ค์ฌ
ํ๊ณ๋ ๋ถ๋ช ํ ์ (bright line)์ ๊ทธ์ด์ฃผ๊ธฐ ๋๋ฌธ์ด๋ค. ๊ทธ๋ฌ๋ ์์น์ค์ฌ ํ๊ณ์์
๋ ๊ฒฝ์ ์ ์ค์ง์ ๋ฐ์ํ๋ ํ๊ณ์ฒ๋ฆฌ๋ฐฉ๋ฒ์ด ํญ์ ๋ถ๋ช ํ์ง ์์ ์ ์๊ณ ์์
์ ๋ฐ๋ผ ๋ฌ๋ผ์ง๊ธฐ๋ ํ๋ค. ๋ฐ๋ผ์ ์์น์ค์ฌ ํ๊ณ์์๋ ๊ฐ๋ ๊ธฐ๊ด์ด ์ฌ๋ฌด์ ํ ์
์ฑ์๊ฐ ์ฑํํ ํ๊ณ์ฒ๋ฆฌ๋ฐฉ๋ฒ์ด โ์์นโ์ ๋ถํฉํ๋์ง, ๋์๊ฐ ์ค์ง์ ํ๋จ๊ธฐ์ค์
๋ถํฉํ๋์ง ํ์ธํด์ผ ํ๋ค. ์ผ๋ฐ์ ์ผ๋ก ์์ ํ๋จ๊ธฐ์ค์ ๋นํด ์ค์ง์ ํ๋จ๊ธฐ์ค
์ ํ์ธํด์ผ ํ ์ฌํญ์ด ํจ์ฌ ๋ง๋ค.
์ด๋ฌํ ์ด์ ๋ก ๊ฐ๋ ๋น๊ตญ์ ์ฌ์ ์ ์ธ ๊ท์ ๋ณด๋ค๋ ํน์ ์ฌ๊ฑด์ด ๋ฒ์ด์ง ์ดํ์ ์
์ฌ๋ฅผ ํ๋ ์ฌํ ์ ์ฌ ์ค์ฌ์ผ๋ก ๊ท์ ๋ฅผ ํ๋ ๊ฒฝํฅ์ด ์๋ค. ์ฆ, ๊ฐ๋ ๊ธฐ๊ด์ ์ ์ฌ
๋ฅผ ์ํ์ฌ ์ฌํ์ ์๊ฒ ๋ ์ ๋ณด๋ฅผ ๊ทผ๊ฑฐ๋ก ์ผ์ ํ๊ณ์ฒ๋ฆฌ ๋น์ ๊ธฐ์ ์ด๋ ๊ฐ์ฌ์ธ
์ด ์ ์ ํ ํ๊ณ์ฒ๋ฆฌ์ ๊ฐ์ฌ๋ฅผ ์ํํ๋์ง๋ฅผ ๋ฐ์ง๋ ๊ฒฝ์ฐ๋ ์๋ค. ๋ฐฐ๊ธธ์์ ์ด์ฌ
์(2013)์ ์ฐ๊ตฌ์์ ์ํํ ๊ฐ๋ฆฌ์ ์ฐจ์ ๋ฌธ์ ์ ์ ๋ํ ๊ฐ์ฌ์ธ ๋์ ์ค๋ฌธ์กฐ์ฌ
๊ฒฐ๊ณผ๋ฅผ ๋ณด๋ฉด ๊ณต์ธํ๊ณ์ฌ ๊ฐ์ธ ์๋ต์์ 69%์ ํ๊ณ๋ฒ์ธ ์ฌ๋ฆฌ์ค ์๋ต์์ 93%
๊ฐ ๊ฐ๋ ๊ณผ์ ์์ ์ฌ๊ฑด ์ข ๋ฃ ํ ๊ฒฐ๊ณผ๋ฅผ ๋ณด๊ณ ์ ์ฌ๋ฅผ ํ๋จํ๋ ์ฌํ์ ํ๋จ์ด ๋ฐ
์ํ๋ ๊ฒ์ ๊ฒฝํํ์๋ค๊ณ ๋ต๋ณํ๋ค.
์ฌํ ์ ์ฌ ์ค์ฌ์ ๊ฐ๋ ๋ฐฉ์ํ์์ ๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ์ ์ ์ ํ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ ํํ
๊ธฐ๋ณด๋ค๋ ์ ์ฌ๋ฅผ ํผํ๋ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ ํํ ๊ฐ๋ฅ์ฑ์ด ํฌ๋ค. ๋ํ ์ด๋ฌํ ๊ฐ๋ ๊ธฐ
๊ด๊ณผ ํผ๊ท์ ๊ธฐ๊ด์ธ ๊ธฐ์ ์ด๋ ๊ฐ์ฌ์ธ ์ฌ์ด์ ์กด์ฌํ๋ ์์ ์ ์ฐจ์ด์ ์ ๋ณด์ ๋ถ
88 ์์น์ค์ฌ ํ๊ณ
๊ท ํ์ ๊ฐ๋ ๊ธฐ๊ด์ ์ง๊ณ ์์ฒด๋ฅผ ๋ฐ์๋ค์ด๊ธฐ ์ด๋ ต๊ฒ ๋ง๋ ๋ค.
์ผ๊ด๋์ง ์์ ์ง๊ณ์์
์์น์ค์ฌ ํ๊ณ์์ ์ง๊ณ์์ฃผ์ ๊ฐ๋ ์ ์ํํ๊ฒ ๋๋ฉด, ๊ท์น์ค์ฌ ํ๊ณ์ ๋นํ์ฌ
์ง๊ณ์์๊ฐ ์ผ๊ด๋์ง ์์ ๊ฐ๋ฅ์ฑ์ด ์๋ค. ๊ท์น์ค์ฌ ํ๊ณ๋ ํ๊ณ๋ถ์ ๊ณผ ์ค๋ฅ๋ฅผ
ํ๋จํ๋ ๋ถ๋ช ํ ์ (bright line)์ด ์๋ ๋ฐ๋ฉด, ์์น์ค์ฌ ํ๊ณ์์๋ ๊ทธ๋ ์ง ์๊ธฐ
๋๋ฌธ์ด๋ค. ๊ธฐ์ ํ๊ณ๋ด๋น์๋ค๊ณผ ๊ฐ์ฌ์ธ๋ค์ ์์น์ค์ฌ ํ๊ณํ์์ ๋น์ทํ ์ฌ์
์ ๋ํด ๋ด๋ ค์ง๋ ์กฐ์น๋ ์ง๊ณ์์๊ฐ ๋ฌ๋ผ์ง ์ ์๋ค๋ ์ฐ๋ ค๋ฅผ ํ๋ช ํ๊ณ ์๋ค.
ํ๊ณ๊ฐ๋ ์ ์ฅ๊ธฐํ
๊ฒฝ์์์ ์ฌ๋์ ํ๋จ์ ๋ํ ํ๊ฐ๋ ์ฝ์ง ์์ ๊ณผ์ ์ด๋ฏ๋ก, ๊ฐ๋ ๊ณผ์ ์ ์๊ฐ
๋ํ ์ง๋์น๊ฒ ์์๋ ๊ฐ๋ฅ์ฑ์ด ํฌ๋ค. ์์น์ค์ฌ ํ๊ณ์์๋ ๊ฐ๋ ๊ธฐ๊ด์ด ์์งํด
์ผ ํ ๊ฐ๋ฆฌ ์ฆ๊ฑฐ์ ๋ถ๋์ด ์ ์ ๋ง์์ง๊ฒ ๋๊ณ , ์ด๋ ๊ฐ๋ ๊ณผ์ ๊ธฐ๊ฐ์ด ์ฅ๊ธฐํ๋
๊ฐ๋ฅ์ฑ์ด ๋๋ค.
๊ธฐ๊ฐ์ด ๊ธธ์ด์ง๋ค ๋ณด๋ฉด ๊ทธ ์ฌ์ด ๊ฐ๋ฆฌ๋ด๋น์๊ฐ ๋ณ๊ฒฝ๋ ์๋ ์๊ณ , ๊ธฐ์ ์ ์ด๋ฏธ ์
๋ฃ๋ฅผ ์ ์ถํ์ง๋ง ์๋ก์ด ๋ด๋น์๋ ๊ฐ์ ์๋ฃ๋ฅผ ๋ค์ ์์ฒญํ ์๋ ์๋ค(์ด์ถฉํ,
2018). ์ด๋ ๊ฒ ๋๋ฉด ๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ์ ๊ฐ์ ์ค๋ช ์ ๋ํ์ดํ๊ฒ ๋๊ณ , ๊ฐ๋ ๊ธฐ๊ด
์ญ์ ์๋ฃ์ ๋์ํ๋ ๋ ธ๋ ฅ์ด ์ค๋ณต๋๋ฉด์ ์๋ก ๊ฐ๋ฑ์ด ์ฆํญ๋ ๊ฐ๋ฅ์ฑ์ด ์๋ค.
์ 3 ์ฅ ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ 89
๊ทธ๋ ๋ค๋ฉด ์ฑ๋ฌธ๋ฒ์ ๊ตญ๊ฐ์์ ์์น์ค์ฌ ํ๊ณ์ ์ ์ฐฉ์ ์ํ์ฌ ์ด๋ค ํด๋ฒ๊ณผ ๋ ธ๋ ฅ
์ด ํ์ํ ๊น?
ํ์ฌ ์ค๋ฌด์์ ๋ฒ์ด์ง๊ณ ์๋ ํผ๋์ ํด์ํ๋ฉด์ ์์น์ค์ฌ ํ๊ณ๋ฅผ ๋น ๋ฅด๊ฒ ์ ์ฐฉ
์ํฌ ์ ์๋ ํด๋ฒ์ ์ ์ํ๋ค๋ ๊ฒ์ ์ฝ์ง ์๋ค. ์ด์ ๋ฐ๋ผ ์ฐ๊ตฌ์ง์ ์ฅ๊ธฐ์ ์ผ
๋ก ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ ์ฐฉ์ํค๊ณ ์ค๋จ๊ธฐ์ ์ผ๋ก ์์น์ค์ฌ ํ๊ณ๊ฐ ์ ์ฐฉ๋ ๋๊น์ง
ํ๊ณ๊ด๋ จ ๋ถํ์ค์ฑ์ ์ค์ผ ์ ์๋ ๋ฐฉ์์ผ๋ก ๋๋์ด ํด๋ฒ์ ์ ์ํ์๋ค.
๋จผ์ , ์ฐ๊ตฌ์ง์ ์์น์ค์ฌ ํ๊ณ์ ์ ์ฐฉ์ ์ํด ๊ฐ์ฅ ์ค์ํ ๊ฒ์ ๊ธฐ์ , ๊ฐ์ฌ์ธ,
๊ฐ๋ ๋น๊ตญ, ๊ทธ๋ฆฌ๊ณ ์ ๋ณด์ด์ฉ์๋ค์ด ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ดํดํ๋ ๊ฒ์ด๋ผ๊ณ ํ๋จํ์
๋ค. ์ด์ ๋ฐ๋ผ ์ฅ๊ธฐ์ ํด๋ฒ์ผ๋ก ์์น์ค์ฌ ํ๊ณ์ ๋ํ ์ดํด๋ฅผ ๊ฐ์กฐํ์๋ค.
๋ํ ์์น์ค์ฌ ํ๊ณ์ ๊ด๋ จํ ๋ถํ์ค์ฑ์ ์ค์ด๊ธฐ ์ํด์๋ ์ดํด๋น์ฌ์๋ค์ ๋ ผ
์์ ํฉ์(consensus)๊ฐ ์ค์ํ๋ค๊ณ ํ๋จํ์๋ค. ์ด์ ๋ฐ๋ผ ์ค๋จ๊ธฐ์ ์ผ๋ก ์ฌ๋ฌ
์ดํด๋น์ฌ์๋ค์ด ํจ๊ป ๋ ผ์ํ ์ ์๋ ์ ๋์ ๋ ธ๋ ฅ์ ์ฃผ๋ฌธํ์๋ค.
3Chapter
์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ
90 ์์น์ค์ฌ ํ๊ณ
์ด๋ฌํ ์์น์ ๊ธฐ๋ฐํ์ฌ ๋ค์๊ณผ ๊ฐ์ ํด๋ฒ์ ์ ์ํ์๋ค.
3-1 ๊ธฐ์ : ํ๋ก์ธ์ค๋ฅผ ์ ๋นํ๊ณ ์์ฌ์ํต์ ์ง์ํ๋ผ
๋ด๋ถํ๊ณ ๊ด๋ฆฌ์์คํ ๊ฐํ
์์น์ค์ฌ ํ๊ณ์ ์ ์ฐฉ์ ์ํด ๊ธฐ์ ์ ์ ๋ฐ์ ๊ฐ๋ ์ฒด๊ณ์ ๊ฐ ํ๊ณ๊ธฐ์ค์ ๋ชฉ์ ์
๊ณ ๋ คํ์ฌ ๊ฒฝ์ ํ๋์ ์ค์ง์ด ๊ฐ์ฅ ์ ๋ฐ์๋ ์ ์๋ ๋ฐฉ๋ฒ์ ์ฐพ์์ผ ํ๋ค. ๊ทธ๋ฌ
๋ฏ๋ก ๊ธฐ์ ์ด ๋์ ์์ค์ ํ๊ณ ์ ๋ฌธ์ฑ์ ๋ณด์ ํ๋ ์ผ์ ์์น์ค์ฌ ํ๊ณ์ ์ถ๋ฐ
์ ์ด ๋๋ค. ๊ธฐ์ ์ ํ๊ณ ์ ๋ฌธ์ฑ์ ๋์ด๊ธฐ ์ํด์๋ ๋ด๋ถํ๊ณ ๊ด๋ฆฌ์์คํ ์ ๊ฐํ
๊ฐ ๋ฐ๋์ ํ์ํ๋ค.
ํนํ, ๊ธฐ์ ์ด ๋ด๋ถํ๊ณ ํ๋ก์ธ์ค๋ฅผ ์๋ฆฝํ ๋์๋ ๋ด๋ถํ๊ณ ๊ด๋ฆฌ์ ๋์ ์ค๊ณ์
์ด์ฉ ์ธก๋ฉด์์๋ ๊ณ ๋ คํด์ผ ํ๋ค. ๊ฒฝ์์ง์ ํ๋จ์ด ํ์ํ ํ๊ณ์ฒ๋ฆฌ์ ๋ํด์๋
์น์ธ๊ถ์๊ฐ ํ๋จ๊ทผ๊ฑฐ๋ ๋ฌผ๋ก ๊ทผ๊ฑฐ์๋ฃ์ ์ ๋ขฐ์ฑ ๋ฑ์ ์ง์ ๊ฒํ ํ๋๋ก ํ๊ณ , ์ด
ํ ๊ทธ ๊ฒฐ๊ณผ๋ฅผ ๋ฌธ์ํํ ๋ค์ ์น์ธํ๋๋ก ํ๋ ๋ฑ ๋ด๋ถํต์ ๋ฅผ ๊ฐํํ๋ ์ ์ฐจ๋ฅผ
์๋ฆฝํด์ผ ํ ๊ฒ์ด๋ค.
2018๋ ๊ฐ์ ์ธ๋ถ๊ฐ์ฌ๋ฒ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋์ ๋ํ ์ธ์ฆ์์ค์ โ๊ฒํ (review)โ
์์ โ๊ฐ์ฌ(audit)โ๋ก ์ํฅ ์กฐ์ ํ์๋ค. ์ด๋ ์์น์ค์ฌ ํ๊ณ์ ์ ์ฐฉ์ ํฌ๊ฒ ๊ธฐ์ฌ
ํ ๊ฒ์ด๋ค.
๋ด๋ถํ๊ณ ์ค๋ฌด์ง์ ์ญ๋ ๊ฐํ
๋ด๋ถํ๊ณ ๊ด๋ฆฌ์ ๋์ ๊ฐํ์ ํจ๊ป ์ค๋ฌด์ง์ ์ญ๋ ๊ฐํ๋ ์ค์ํ๋ค. ๊ธฐ์ ์ด ๊ฑฐ๋
๋ ์ฌ๊ฑด์ ๊ฒฝ์ ์ ์ค์ง์ ์ ๋ณด๊ณ ํ๊ณ์ฒ๋ฆฌ๋ฐฉ๋ฒ์ ์ ๊ฒฐ์ (determine)ํ๋ ค๋ฉด ๋จผ
์ ์์น์ ์ ์ดํดํด์ผ ํ๋ค. ๋ฐ๋ผ์ ๊ธฐ์ ํ๊ณ๋ถ์ ๊ตฌ์ฑ์๋ค์๊ฒ ๊ฐ์ฅ ๋จผ์ ํ
์ํ ํ์ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ์์น์ ๋ํ ์ ํํ ์ดํด๋ ฅ์ด๋ค. ์ฌ๊ธฐ์ ํ๊ณ์ฒ
๋ฆฌ ๋์์ธ ๊ฑฐ๋์ ์ฌ๊ฑด์ ๊ฒฝ์ ์ ์ค์ง์ ์ธ์ํ ์ ์๋ ์ญ๋๊ณผ ๊ฒฝ์ ์ ์ค์ง์
๋ง์ถ์ด ์ต์ ์ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ํ๋จํ ์ ์๋ ์ญ๋, ๋์๊ฐ ํ๋จ์ ์ ๋น์ฑ์ ๊ฐ์ฌ
์ 3 ์ฅ ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ 91
์ธ๊ณผ ๊ฐ๋ ๊ธฐ๊ด ๋ฑ์ ์ค๋๋ ฅ ์๊ฒ ์ฃผ์ฅํ ์ ์๋ ์ญ๋์ ๊ฐ์ถ์ด์ผ ํ๋ค. ์ด๋ฅผ
์ํด ๊ธฐ์ ์ ๊ฒฝ์์ง์ ๋ด๋ถํ๊ณ ์ธํ๋ผ์ ๋ํ ํฌ์๋ฅผ ํ๋ํด์ผ ํ๋ค.
์ค์ํ ๊ฒฝ์ ์ ์ฌ๊ฑด๊ณผ ๊ด๋ จ๋ ์ ๋ณด๋ฅผ ํ๊ณ๋ถ์๊ฐ ๋ชจ๋ ์ทจํฉํ ์ ์๋๋ก ์กฐ์ง
์ ์ค๊ณํ๊ณ ์ด์ํ๋ฉฐ ํ๊ณ๋ถ์๋ ๊ฒฝ์์ง์ด ํฉ๋ฆฌ์ ์ผ๋ก ํ๋จํ๋๋ก ๋์์ผ ํ
๋ค. ์ด๋ฅผ ์ํด ๊ฐ์ฅ ์ข์ ๋ฐฉ๋ฒ์ ํ๊ณ๋ถ์๋ฅผ ๊ฒฝ์์ ์ง์์ ๋ธ๋ ์ธ ํ์ผ๋ก ๋ ๋ฆฝ
์ํค๊ฑฐ๋ ๋ค๋ฅธ ์งํ ์ฐธ๋ชจ์กฐ์ง์ผ๋ก ํธ์ฑํ์ฌ ํ๊ณ๋ถ์์ ์กฐ์ง ๋ด R&R(Role &
Responsibility)์ ๊ฒฉ์ํด์ผ ํ๋ค.
๊ธฐ์ ์ ๋ด๋ถ์ธ๋ ฅ์ ํค์ฐ๋ ์ผ์ ์ง์คํ๋ ํํธ, ํ์ํ ๊ฒฝ์ฐ์๋ ์ธ๋ถ์ ๋ฌธ๊ฐ ์
์ ์ ์ํด์๋ ๋ ธ๋ ฅํด์ผ ํ๋ค. ์ฃผ์ ์ด์์ ๋ํด ํ๋จ์ ๋ด๋ฆด ๋์๋ ์ ์ด๋ ๋
๋ช ์ด์์ ์ ๋ฌธ๊ฐ๋ค์ด ์ถฉ๋ถํ ๋ ผ์๋ฅผ ๊ฑฐ์ณ ์ฌ๋ฐ๋ฅธ ๊ฒฐ์ ์ ํ๋๋ก ํด์ผ ํ๋ค. ๊ทธ
๋ ๊ฒ ํ๋ฉด ์์ฐ์ค๋ฝ๊ฒ ํ๊ณ์ฒ๋ฆฌ ๊ทผ๊ฑฐ๋ฅผ ๋ฌธ์ํํ ์๋ ์๊ณ ํฅํ ๋ด๋น์๊ฐ ๊ต
์ฒด๋์ด๋ ํ๊ณ๋ถ์์ ์ ๋ฌธ์ฑ๊ณผ ์ ๋ฌด์ ์ผ๊ด์ฑ์ ์ ์งํ ์ ์์ ๊ฒ์ด๋ค.
ํธ๊ฒฌ ์๋ ํ๋จ๊ณผ ํ๋จ๊ทผ๊ฑฐ์ ๋ด๋ถ ๋ฌธ์ํ
์์น์ค์ฌ ํ๊ณ์ ๋ณธ์ง์ธ ํฉ๋ฆฌ์ ํ๋จ์ ์ด์ฉ๊ฐ๋ฅํ ๋ชจ๋ ์ ๋ณด๋ฅผ ๊ณ ๋ คํ์ฌ ํธ๊ฒฌ
์์ด ๋ด๋ฆฌ๋ ํ๋จ์ด๋ค. ๊ท์น์ค์ฌ ํ๊ณ์์๋ ํ๋จ์ ์ค๊ฑฐ๊ฐ ํ๊ณ๊ท์ ์ด๊ธฐ ๋๋ฌธ
์ ๊ธฐ์ ์ด ํน์ ํ๊ณ์ฒ๋ฆฌ์ ๋ํ ๊ทผ๊ฑฐ๋ฅผ ๋ฌธ์ํํ ํ์์ฑ์ด ์ ์๋ค. ํ์ง๋ง, ์
์น์ค์ฌ ํ๊ณ์์ ํฉ๋ฆฌ์ ํ๋จ์ ์ํด ๊ฒฝ์์ง์ ์ ๋นํ ์ฌ๋ฌด๋ณด๊ณ ํ๋ก์ธ์ค๋ฅผ ๊ฑฐ
์ณ์ผ ํ๊ณ , ํ๋จ์ ํ์ฉํ ์ ๋ณด์ ๊ทผ๊ฑฐ๋ฅผ ๋ฌธ์ํํด์ผ ํ๋ค.
๊ธฐ์กด ๊ฒฝ์์ง์ด ํ๊ณ์ฒ๋ฆฌ ๋น์ ์ ๊ทธ๋ ๊ฒ ํ๋จํ๋์ง๋ฅผ ์ ๋ฉ๋์ํค๋ฉด ๊ฐ์ฌ์ธ์
๋ฌผ๋ก ๊ฐ๋ ๊ธฐ๊ด์ด ์ถฉ๋ถํ ๋์ํ ์ ์๋ค. ๋ฐ๋ผ์ ๊ธฐ์ ์ ๊ฑฐ๋๊ฐ ์ด๋ฃจ์ด์ง๋ ์
์ ๋ถํฐ ํ๋จ๊ทผ๊ฑฐ, ๊ตฌ์ฒด์ ์ผ๋ก๋ ๊ฑฐ๋์ ๋ด์ฉ๊ณผ ์ฑ๊ฒฉ, ๊ด๋ จ ํ๊ณ๊ธฐ์ค, ๊ด๋ จ๋๋
ํ๊ณ์ฒ๋ฆฌ๋ฐฉ๋ฒ, ํ๊ณ์ฒ๋ฆฌ๊ฐ ์ฌ๋ฌด์ ํ์ ๋ฏธ์น๋ ์ํฅ, ์ต์ข ๊ฒฐ์ ํ ํ๊ณ์ฒ๋ฆฌ์ ์
์ ์ฑ์ ๋ํ ์ฌํํ๊ฐ ๋ด์ฉ ๋ฑ์ ์์ธํ๊ฒ ๋ฌธ์ํํด์ผ ํ๋ค.
92 ์์น์ค์ฌ ํ๊ณ
๋ด๋ถ ํ ์ ํ์ฑํ
๊ธฐ์ ์ด ํ๋จ ํ๋ก์ธ์ค๋ฅผ ์ตํ๊ณ ๊ธฐ๋ก ํ๋ก์ธ์ค๋ฅผ ์ ์ฐฉ์ํค๊ธฐ ์ํด์๋ ๊ธฐ์ ๋ด
๋ถ ์ํต๋ ๋์ฑ ํ๋ฐํด์ ธ์ผ ํ๋ค. ๊ฑฐ๋ ์์ ๋ถํฐ ํ๊ณ์ฒ๋ฆฌ๋ฐฉ๋ฒ์ ๊ฒฐ์ ํ ๋๊น์ง
๋ชจ๋ ๋จ๊ณ์์ ์ถฉ๋ถํ ํ ์๋ฅผ ๊ฑฐ์ณ ์์ฌ๊ฒฐ์ ์ ํด์ผ ํ๋ฉฐ, ํ์ํ๋ฉด ์ธ๋ถ ์ดํด
๊ด๊ณ์๋ก๋ถํฐ ์ ๊ทน์ ์ผ๋ก ํผ๋๋ฐฑ์ ๋ฐ์์ผ ํ๋ค.
์์น์ค์ฌ ํ๊ณ์ ์๊ธฐ๋ฅ ๊ฐํ๋ฅผ ์ํด ๊ธฐ์ ๊ฐ์ฌ์์ํ์ ๊ธฐ๋ฅ์ด ์ค์ํ๋ค. ์ค์
ํ ํ๊ณ์ ์ฑ ๊ฒฐ์ ๋ฑ ๊ฒฝ์์ง์ ํ๋จ์ด ์๊ตฌ๋๋ ํญ๋ชฉ์ ๋ํด์๋ ๊ฐ์ฌ์์ํ์
๊ฒํ ๋ฅผ ๋ฐ๋์ ๊ฑฐ์น๋๋ก ์ด์ํจ์ผ๋ก์จ ํ๊ณ์ ํ๋จ์ ๋ํ ์ถฉ๋ถํ ๋ ผ์๊ฐ ๋ด๋ถ
์ ์ผ๋ก ์ด๋ฃจ์ด์ ธ์ผ ํ๋ค.
2018๋ ๊ฐ์ ์ธ๋ถ๊ฐ์ฌ๋ฒ์ ๊ฐ์ฌ์์ํ์ ๊ถํ๊ณผ ์ฑ ์์ ํฌ๊ฒ ๊ฐํํ์๋ค. ๊ฐ์ฌ
์ธ ์ ์, ํ๊ณ์ฒ๋ฆฌ ์๋ฐ ๋ฐ๊ฒฌ ์ ์ธ๋ถ์ ๋ฌธ๊ฐ ์ ์, ๊ฒฝ์์ง์ ๋ํ ์์ ์๊ตฌ ๋ฑ
๊ฐ์ฌ์์ํ์ ์คํจ์ฑ ํ๋ณด๋ฅผ ์ํ ์ฌ๋ฌ ์ฅ์น๋ค์ด ๋ง๋ จ๋์๋ค. ์ด๋ ๊ธฐ์ ๋ด๋ถ์
ํ๋จ ํ๋ก์ธ์ค๋ฅผ ๊ฐ์ ํ๋ ค๋ ๋ ธ๋ ฅ์ด๋ค.
๊ธฐ์ ์ธ๋ถ์์ ์ํต ๊ฐํ
์์น์ค์ฌ ํ๊ณ์์ ๊ธฐ์ ๊ณผ ๊ฐ๋ ๊ธฐ๊ด์ ์ํธ ํ๋ ฅ์ ์ธ ์๋ก์ด ๊ด๊ณ๋ฅผ ์ ๋ฆฝํด์ผ
ํ๋ค. ์ด๋ฅผ ์ํด์๋ ๊ธฐ์ ์ด ๋จผ์ ๊ฐ๋ ๊ธฐ๊ด์ ๋ค๊ฐ๊ฐ์ผ ํ๋ค. ๊ธฐ์ ์ด ์ ๊ทน์ ์ผ
๋ก ํ๊ตญํ๊ณ๊ธฐ์ค์์ด๋ ๊ธ์ต๊ฐ๋ ์ ๋ฑ์ ๊ฐ๋ ๊ธฐ๊ด๋ฟ๋ง ์๋๋ผ ํ๊ณ๋ฒ์ธ๊ณผ๋ ์
๊ธฐ์ ์ธ ๊ฐ๋ดํ๋ฅผ ๊ฐ์ตํ์ฌ ๋ณํํ๋ ๊ธฐ์ ํ๊ฒฝ์ ๋ฑ์ฅํ๋ ์ฃผ์ ํ๊ณ ์ด์๋ฅผ ๊ณต
์ ํ๊ณ , ์๋ก์ด ๊ฒฝ์ ์ ์ฌ๊ฑด์ ๋ํ ํ๋จ ํ๋ก์ธ์ค๋ฅผ ํ ์ํ๋ ๋ฑ ๊ณต๊ฐ๋๋ฅผ ๋
ํ๊ฐ ํ์๊ฐ ์๋ค.
ํ๊ฑธ์ ๋ ๋์๊ฐ ๊ธฐ์กด ํ๊ณ์ฒ๋ฆฌ์์ ๋ถํฉ๋ฆฌํ ๊ดํ์ ๋ฐ๊ฒฌํ๊ฑฐ๋, ๋ ์ข์ ํ
๊ณ์ฒ๋ฆฌ๋ฐฉ์์ ๊ณ ์ํ๋ค๋ฉด ์ด๋ฅผ ์ ๊ทน์ ์ผ๋ก ํผ๋ ฅํจ์ผ๋ก์จ ๊ธฐ์ ์ค์ค๋ก ํ๊ณ๊ธฐ์ค
์ ์ ๊ณผ์ ์ด๋ ๊ณต๊ฐ์ด์ ๊ฒํ ๊ณผ์ ์ ์ ๊ทน ๋์ฐธํ๋ ๊ฒ์ด ๋ฐ๋์งํ๋ค. ์์น์ค์ฌ
ํ๊ณ์์ ๊ธฐ์ค์ ์ ์ ์ ํ๊ณ๊ธฐ์ค์ ์ ๊ธฐ๊ตฌ์ ์ ์ ๋ฌผ์ด ์๋๋ผ ํ๊ณ์ฃผ์ฒด๊ฐ ๋ชจ๋
์ฐธ์ฌํด์ผ ํ๋ ์ผ์ด๊ธฐ ๋๋ฌธ์ด๋ค.
์ 3 ์ฅ ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ 93
๊ธฐ์ ์ด ์ฃผ์ฒด๊ฐ ๋๋ ๊ณต์์ ๋ ์ด์์ ํตํ ์ํต
K-IFRS๋ โ์ฌ๋ฌด์ ํ์ ์ธ์๋๋ ๊ธ์ก์ ๊ฐ์ฅ ์ ์์ ์ธ ์ํฅ์ ๋ฏธ์น ๊ฒฝ์์ง์ด ๋ด
๋ฆฐ ํ๋จโ์ ๊ณต์ํ ๊ฒ์ ์๊ตฌํ๊ณ ์๋ค(๊ธฐ์ค์ ์ 1001ํธ ๋ฌธ๋จ 122). ํ์ง๋ง ๋ง์
๊ธฐ์ ๋ค์ ์ค์์ฑ์ ๊ณ ๋ คํ์ง ์๊ณ ํน์ ๊ธฐ์ค์์ ๋ช ์๋ ๊ณต์ ์๊ตฌ์ฌํญ๋ค์ ๊ทธ
๋ฅ ๋์ดํ๋ ๋ฐฉ์์ผ๋ก ๊ณต์ํ๊ณ ์๋ค.
K-IFRS๊ฐ ๊ฒฝ์์ง์ด ๋ด๋ฆฐ ํ๋จ์ ๊ณต์ํ๋๋ก ์๊ตฌํ๋ ๋ชฉ์ ์ ์ฌ๋ฌด์ ํ ์ด์ฉ์
๊ฐ ์ ์ฉ๋ ํ๊ณ์ ์ฑ ์ ๋ณด๋ค ์ ์ดํดํ๋๋ก ๋๊ณ , ๊ธฐ์ ๊ฐ ์ฌ๋ฌด์ ํ๋ฅผ ๋น๊ตํ๋
์ผ์ ์ฝ๊ฒ ํด์ฃผ๊ธฐ ์ํจ์ด๋ค.
์ฐ์ ๊ธฐ์ ๋ค์ ์ค์ค๋ก ํฉ๋ฆฌ์ ์ธ ํ๋จ์ ๋ด๋ฆฌ๋ ์ผ์ ๋ ์์ ๊ฐ์ ๊ฐ์ง๊ณ ๊ธฐ์
์ด ์ฃผ์ฒด๊ฐ ๋๋ ๊ณต์์ ๋๋ฅผ ์ ๊ทน์ ์ผ๋ก ์ด์ํด์ผ ํ๋ค. ์ด๋ฅผ ํตํด ํ๋จ๊ทผ๊ฑฐ๋ฅผ
์ ์ํ๊ณ , ํ๊ณ์ฒ๋ฆฌ์ ๋ํด ์ค๋ช ํ๋ฉฐ, ์ด ํ๊ณ์ฒ๋ฆฌ๊ฐ ์ฌ๋ฌด์ ํ์ ๋ฏธ์น๋ ํจ๊ณผ๊น
์ง ๊ณต์ํด์ผ ํ๋ค.
์ฃผ์๊ณต์๋ ํ์ฌ๊ฐ ์ ๋ณด์ด์ฉ์์ ์ํตํ ์ ์๋ ์ค์ํ ๊ณต๊ฐ์ด๋ค. ํ์ฌ๊ฐ ํ
ํ๊ณ์ฒ๋ฆฌ์ ์์ฉ ์ฌ๋ถ์ ๋ํ ๊ธฐ์ ์ ๋ถ์๊ฐ ํด์์ ์ ๋ณด์ด์ฉ์์ ํผ๋ ๋ฐฉ์ง๋ฅผ
ํ๊บผ๋ฒ์ ๋ฌ์ฑํ ์ ์๋ ๋ฐฉ๋ฒ์ด๋ค. ์๋ฅผ ๋ค์ด, ๊ธฐ์ ์ด ์ฌ๋ฌด์ ํ๋ฅผ ์ฌ์์ฑํ๋
๊ฒฝ์ฐ์ โ์ฌ๋ฌด์ ํ ์ฌ์์ฑ ์ฌ์ , ๋ ผ๋ฆฌ์ ๊ทผ๊ฑฐ, ๊ด๋ จ ๊ธฐ์ค์ ๋ฑ๊ณผ ์ฌ์์ฑ์ ํจ๊ณผ๋ฅผ
์ฃผ์์ผ๋ก ์์ธํ๊ฒ ๊ณต์โํ๋ฉด ๊ธฐ์ ์ ์ฌ๋ฌด์ ๋ณด๋ฅผ ์์ ํ ์ด์ ๋ฅผ ์ ๋ณด์ด์ฉ์๋ค์
๊ฒ ์ถฉ์คํ ์ค๋ช ํ ์ ์๋ค.
์ดํด๋น์ฌ์ ์ฌ์ด์ ํฉ์์ ์ด๋ฅด์ง ๋ชปํ ์ฌ์์ ๋ํด ๊ธฐ์ ์ด ์ ํํ ๋์์ ๊ทผ
๊ฑฐ์ ์ ํํ์ง ์์ ๋์์ ์์๊ฒฐ๊ณผ๋ฅผ ๊ณต์ํ๋ ๋ฐฉ๋ฒ๋ ์ข๋ค. ์๋ฅผ ๋ค์ด ๋ค์
์ฌํญ์ ์ฃผ์์ผ๋ก ๊ณต์ํ๋ ๊ฒ์ด๋ค. (1) ๊ฐ๋ฅํ ๋ณต์ ๋์์ ํ๊ณ์ฒ๋ฆฌ, (2) ๊ธฐ์
์ด ์ ํํ ํ๊ณ์ฒ๋ฆฌ์ ๊ทธ ๋ ผ๋ฆฌ์ ๊ทผ๊ฑฐ, (3) ๊ฐ๋ฅํ ๋์(์ ํํ ๋์๊ณผ ์ ํํ์ง
์์ ๋์)์ด ์์ฐ, ๋ถ์ฑ, ๋งค์ถ ๋ฑ ์ฌ๋ฌด์ ํ์ ์ฃผ์ ํญ๋ชฉ์ ๋ฏธ์น๋ ์ํฅ ๋ฑ์ ์
์ํ๋ค๋ฉด ์ ๋ณด์ด์ฉ์๋ค์ด ๊ธฐ์ ์ด ํ๋จํ ๊ฑฐ๋๋ ์ฌ๊ฑด์ ๊ฒฝ์ ์ ์ค์ง๊ณผ ํ๊ณ์ฒ
๋ฆฌ์ ๋ฐฐ๊ฒฝ์ ๋ ์ ์ดํดํ๋๋ก ๋์ธ ์ ์๋ค.
94 ์์น์ค์ฌ ํ๊ณ
ํ๊ณ์ ๋ํ ๊ฒฝ์์ง์ ์ธ์ ๋ณํ
์์์ ์ค๋ช ํ ๊ฒ์ ๋ํ์ฌ ๊ฐ์ฅ ์ค์ํ ๊ฒ์ ํ๊ณ์ ๋ํ ๊ฒฝ์์ง์ ์ธ์ ๋ณํ
์ด๋ค. Tone at the top์ด ํ๊ณ์ ๋ํ ๊ธฐ์ ์ ๋์์ ๋ฐ๊พธ๋ ๊ฐ์ฅ ์ค์ํ ์์
์ด๊ธฐ ๋๋ฌธ์ด๋ค. ๋๋ถ๋ถ์ ๊ฒฝ์์ง์ ํ๊ณ์ ๋ณด๋ฅผ ๋ง๋ค์ด ๊ณต์ํ๋ ๊ณผ์ ์ ๋จ์ํ
๊ฐ๋ ๊ธฐ๊ด์ ๊ท์ ์ ์์(compliance)ํ๋ ์ ๋๋ก๋ง ์ธ์ํด์๋ค. ์ค์ ๋ก ๊ธฐ์ ์ด
์ค์ํ ๊ฑฐ๋๋ฅผ ์ถ์งํ๋ ๊ณผ์ ์ ์ดํด๋ณด๋ฉด ๋ฒ๋ฅ ์ด๋ ์ธ๋ฌด ์ธก๋ฉด์์๋ ํด๋น ๊ฑฐ๋
์ ์ํฅ์ ์์ธํ๊ฒ ๋ถ์ํ๋ค. ๋ฐ๋ฉด ํ๊ณ ์ธก๋ฉด์ ์ํฅ์ ๋ํด์๋ ๋ณ๋ค๋ฅธ ๊ฒํ
๋ฅผ ํ์ง ์๋ค๊ฐ ๋ง์ ์์ํ์ง ๋ชปํ ๊ฒฐ๊ณผ๋ฅผ ๋ง๋๋ฉด ๊ทธ๋์์ผ ํ๊ณ์ ๋ํ ์ํฅ
์ ๋ถ์ํ๋ ๊ฒฝ์ฐ๋ฅผ ๋ง์ด ๋ณผ ์ ์๋ค.
๊ฒฝ์์ง์ ์ฃผ์ํ ์์ฌ๊ฒฐ์ ์ ํ ๋ ํญ์ ํ๊ณ ์ด์๊ฐ ๋ฌด์์ด๊ณ ์ด๋ฅผ ์ด๋ป๊ฒ ํด
๊ฒฐํ ์ง ์ค๋นํด์ผ ํ๋ค. ์ด๋ฅผ ์ํด ์์ฌ๊ฒฐ์ ์ด ์ฌ๋ฌด์ํ๋ ๊ฒฝ์์ฑ๊ณผ์ ๋ฏธ์น ์ํฅ
์ ๋ํด ๋ด๋ถ ํ๊ณ์ ๋ฌธ๊ฐ์ ์ถฉ๋ถํ ๋ ผ์ํ๊ณ , ํ์ํ ๊ฒฝ์ฐ ์ 3์์ธ ์ธ๋ถ์ ๋ฌธ๊ฐ
์ ๊ฐ๊ด์ ์๊ฒฌ์ ์ฌ์ ์ ์ฒญ์ทจํ์ฌ ํ๊ณ ์ด์๋ก ์ธํ ๋ฌธ์ ์ ๋ฐ์์ ์ต์ํํด
์ผ ํ๋ค.
3-2 ๊ฐ์ฌ์ธ: ์ธ์ ์์์ ๊ฐํํ๊ณ ๊ฐ์ฌ์ ์ฐจ๋ฅผ ์ ๋นํ๋ผ
์์ ํ๊ณ์ฌ๋ค์ ์ญ๋ ๊ฐํ์ ๊ฐ์ฌํ์ง ๊ฐํ
๊ธฐ์ ๊ณผ ๋ง์ฐฌ๊ฐ์ง๋ก, ์ธ๋ถ๊ฐ์ฌ์ธ์ธ ํ๊ณ๋ฒ์ธ์ ์์น์ค์ฌ ํ๊ณ์์ ์ ๋๋ก ์ค๋ ฅ์
๋ฐํํ ์ ์๋๋ก ํ๊ณ์ฌ๋ค์ ์ง์ค ๊ต์กํด์ผ ํ๋ค. ๊ตฌ์ฒด์ ์ผ๋ก๋ ๊ฐ ํ๊ณ๋ฒ์ธ๊ณผ
ํ๊ตญ๊ณต์ธํ๊ณ์ฌํ๋ฅผ ์ค์ฌ์ผ๋ก ๊ณต์ธํ๊ณ์ฌ๋ค์ ์ค๋ฌด์ ์ค์ง์ ์ผ๋ก ๋์์ด ๋๋
๊ต์ก ํ๋ก๊ทธ๋จ์ ์ฐ๊ตฌํ๊ณ ์ด์ํด์ผ ํ๋ค. ์ด๋ ๋จ์ํ ์ง์์ ์ ๋ฌํ๋ ๊ต์ก์ด
์๋๋ผ ํ๋จ๋ ฅ์ ํค์ฐ๋ ๊ต์ก์ด ๋์ด์ผ ํ๋ค. ์ด๋ฅผ ์ํด์๋ ์ด๋ก ๋ณด๋ค ์ฌ๋กํ์ต
๋ฑ์ ํตํด ์์น์ ์ ์ฉ๋ฅ๋ ฅ์ ๋์ด๋ ํ๋ จ์ด ๋ฐ๋์งํ ๊ฒ์ด๋ค.
ํ๊ณ๊ธฐ์ค์ ํด์ํ๋ ๊ณผ์ ์์ ๋ฐ์ํ๋ ๊ฐ์ฌ์ธ์ ์ด๋ ค์์ ํด๊ฒฐํ๊ธฐ ์ํด์๋
ํ๊ณ๋ฒ์ธ์ ํ์ง๊ด๋ฆฌ์ค์ ํ๊ณ๊ธฐ์ค ์ ๋ดํ์ ํธ์ฑํ๋ ๊ฒ์ด ํ์์ ์ด๋ค. ํ๊ณ
์ 3 ์ฅ ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ 95
๊ธฐ์ค ์ ๋ดํ์ ์ ๊ฐ์ ๋๋ ํ๊ณ๊ธฐ์ค์ ์์๋ก ์ ๋ฐ์ดํธํ๊ณ , ํ๊ณ๊ธฐ์ค์ ์ง์์
์ผ๋ก ์ฐ๊ตฌํ๋ฉฐ, ํ๊ณ๊ธฐ์ค์ ๋ํ ์ง์ ๋ฐ์ดํฐ๋ฒ ์ด์ค๋ฅผ ๊ตฌ์ถํ๊ณ , ์์ ํ๊ณ์ฌ๋ฅผ
๋์์ผ๋ก ์ฐ๊ตฌ๋ด์ฉ์ ์ ํํ๋ ์ญํ ์ ํด์ผ ํ๋ค. ์ด ๊ธฐ๋ฅ๋ค์ ํจ์จ์ ์ผ๋ก ์ํ
ํ๋ฉด ๊ธฐ์ค ํด์์ ์ด๋ ค์์ ์๋น ๋ถ๋ถ ํด๊ฒฐํ์ฌ ๊ฐ์ฌ์ ํ์ง์ ๋์ผ ์ ์๋ค.
์ด๋ฅผ ์ํด ๊ธ์ต์์ํ๋ 2018๋ ๊ฐ์ ์ธ๋ถ๊ฐ์ฌ๋ฒ์์ ๋์ ํ ๊ฐ์ฌ์ธ๋ฑ๋ก์ ์,
์ฃผ๊ถ์์ฅ๋ฒ์ธ ๊ฐ์ฌ์ธ ๋ฑ๋ก์๊ฑด ์ค ํ๋๋ก ์ ์ ํ์ง๊ด๋ฆฌ์ธ๋ ฅ์ ํ๋ณด๋ฅผ ๋์ ํ
๋ค. ์ฆ, ํ์ง๊ด๋ฆฌ์ ๋ฌด ๋ด๋น์ด์ฌ์ ๋ด๋น์ ๋ชจ๋ ํ์ง๊ด๋ฆฌ์ ๋ฌด๋ง์ ์ ๋ดํ๋๋ก ๊ท
์ ํ์๊ณ , ํนํ ํ์ง๊ด๋ฆฌ์ ๋ฌด ๋ด๋น์ด์ฌ์ ๊ฒฝ๋ ฅ๊ธฐ๊ฐ์ 7๋ ์ด์์ผ๋ก ์๊ตฌํ์๋ค.
๊ฐ์ฌ์ธ ๊ฐ์ ์์ฌ์ํต ๊ฐํ
์์น์ค์ฌ ํ๊ณ์ ์ ์ฐฉ๊ณผ ๋ฐ์ ์ ์ํด ๊ฐ์ฌ์ธ๋ค๋ผ๋ฆฌ ๋ ํ๋ฐํ๊ฒ ์ค์ํ ์ด์๋ค
์ ๊ณต์ ํด์ผ ํ๋ค. ์์ Big 4๋ ์ด๋ฏธ ๊ธ๋ก๋ฒ ๋คํธ์ํฌ๋ฅผ ํ์ฉํด ์ฃผ์ ์ด์์
๋ํด ๊ฐ๊ตญ์ ํ์ ํ๊ณ๋ฒ์ธ๋ค๊ณผ ํ๋ฐํ๊ฒ ๋ ผ์๋ฅผ ํ๊ณ ๊ทธ ๊ฒฐ๊ณผ๋ฅผ ๊ตญ๋ด ๊ตฌ์ฑ์
๋ค๊ณผ ๊ณต์ ํ๊ณ ์๋ค. ๋ํ ํ์ง๊ด๋ฆฌ์ธ๋ ฅ๋ค์ ๊ธฐ์ค์๋ณ๋ก ์ ๋ดํ๋๋ก ๋ฐฐ์นํ์ฌ
์ ๊ธฐ๋๋ ํ๊ณ ์ด์๋ง๋ค ์ฌ๋ ์๋ ๊ฒํ ์ ์ฐ๊ตฌ๋ฅผ ํตํด ๊ฒฐ๋ก ์ ๋ด๋ฆฌ๊ณ ์๋ค.
๊ทธ๋ฌ๋ ์ค์ํ ํ๊ณ๋ฒ์ธ์ ๋ฌด์๋ณด๋ค ์ธ๋ ฅ์ด ์ ํ๋์ด ์์ผ๋ฉฐ ์ธ์ ๊ด๊ณ๊ฐ ๋์ง
์์ ์ค์ํ ์๋ฃ์ ๋ํ ์ ๊ทผ ์ญ์ ๋ํญ์ ๊ฒช๊ณ ์๋ค. ์ด์ ๊ฐ์ ํ์ค์์ Big
4๋ ์์ฌ๊ฐ ๋ณด์ ํ๊ณ ์๋ ์ง์๊ณผ ๊ฒฝํ์ ๋ค๋ฅธ ์ค์ํ ํ๊ณ๋ฒ์ธ๊ณผ๋ ๊ณต์ ํด์ผ
ํ๋ค. ๊ฐ์ ์ทจ์ง๋ก ํ๊ตญ๊ณต์ธํ๊ณ์ฌํ๊ฐ ๋งค๋ ๊ธฐ์ค์๋ณ ์ค๋ฌดํด์ค์๋ฅผ ๋ฐ๊ฐํ๊ณ
์๋ ์ผ๋ ๋งค์ฐ ์๋ฏธ ์๋ค๊ณ ํ๊ฐํ ์ ์๋ค.
๋ํ ์ธ๋ถ๊ฐ์ฌ๋ฒ ๊ฐ์ ์ ๋ฐ๋ผ ์ ์๊ฐ์ฌ์ธ๊ณผ ๋น๊ธฐ๊ฐ์ฌ์ธ ์ฌ์ด์ ์์ฌ์ํต๋ ์ค
์ํด์ก๋ค. ์ฃผ๊ธฐ์ ์ธ ๊ฐ์ฌ์ธ ์ง์ ์ผ๋ก ๋น๊ธฐ๊ฐ์ฌ์ธ๊ณผ ์ ์๊ฐ์ฌ์ธ ๊ฐ ์๊ฒฌ์ด ์ผ์น
ํ์ง ๋ชปํ๋ ์ํฉ์ด ๋ ๋ง์ด ๋ฐ์ํ๊ณ ์๋ค. ์ด๋ฌํ ๊ฐ์ฌ์ธ ์ฌ์ด์ ์๊ฒฌ๋ถ์ผ์น
๋ ๊ธฐ์ ์๊ฒ ๋ถํ์ค์ฑ์ผ๋ก ๋ค๊ฐ์ค๊ณ ์๋ค.
์ด์ ๊ฐ์ ๋ฌธ์ ๋ฅผ ํด๊ฒฐํ๊ธฐ ์ํด ์ต๊ทผ ๊ธ์ต์์ํ๋ โ์ ์ยท๋น๊ธฐ ๊ฐ์ฌ์ธ ๊ฐ ์
96 ์์น์ค์ฌ ํ๊ณ
๊ฒฌ๋ถ์ผ์น๋ก ๋ฐ์ํ๋ ๋ฌธ์ ์ ์ํ๋ฐฉ์โ์ ๋ง๋ จํ์๋ค. ์ด ๋ฐฉ์์ ์ ์ยท๋น๊ธฐ ๊ฐ
์ฌ์ธ ๊ฐ์ ์๊ฒฌ๋ถ์ผ์น๊ฐ ์์ ๊ฒฝ์ฐ, ํ๊ตญ๊ณต์ธํ๊ณ์ฌํ๊ฐ ์ฃผ๊ดํ๋ใ์ ๊ธฐ์ค๋ฅ์
์ ํ์ํใ์ ์กฐ์จ์ ์ฐจ๋ฅผ ๊ฑฐ์ณ์ผ ํ๊ณ , ํ์ํ์์ ์ถฉ์คํ ํ์๋ฅผ ๊ฑฐ์น ์ฌํญ์
๋ํด์๋ ํฅํ ํ๊ณ๊ฐ๋ฆฌ ์กฐ์น ์ ์ต์ํ 1๋จ๊ณ ์ด์ ๊ฐ๊ฒฝํ๋๋ก ํ๋ ๋ด์ฉ์
๋ด๊ณ ์๋ค. ํ์ง๋ง, ์ด์ ๊ฐ์ ์ธ๋ถ ํ์ํ์ ์กฐ์จ ์ด์ ์ ์ ์ยท๋น๊ธฐ ๊ฐ์ฌ์ธ
์ฌ์ด์ ์์ฌ์ํต๊ณผ ์กด์ค์ ํตํด ๋ฌธ์ ๋ฅผ ํด๊ฒฐํ๋ ค๋ ๋ ธ๋ ฅ์ด ํ์ํ๋ค.
3-3 ๊ฐ๋ ๊ธฐ๊ด: ๋ค์์ฑ์ ์ธ์ ํ๊ณ ์๋ฐฉ์ค์ฌ์ผ๋ก ๊ฐ๋ ํ๋ผ
๋ค์์ฑ ์กด์ค์ ํตํ ๋ณต์์ ํ๊ณ์ฒ๋ฆฌ ์ธ์
์์น์ค์ฌ ํ๊ณ์ ๋ถํฉํ๋ ํ๊ณ๊ฐ๋ ๋ฐฉํฅ์ ํต์ฌ์ ๋ค์์ฑ์ ์กด์คํ๋ ์์ธ๊ฐ
ํ์ํ๋ค๋ ๊ฒ์ด๋ค. ์์น์ค์ฌ ํ๊ณ์์๋ ์ธ๊ด์ ๋น์ทํด ๋ณด์ด๋ ๊ฑฐ๋๋ผ๊ณ ํด๋
์์ ์ฐจ์ด๋ก ๊ฒฝ์ ์ ์ค์ง์ด ๋ฌ๋ผ์ง ์ ์๊ณ ๊ทธ ์ฐจ์ด์ ๋ฐ๋ผ ์๋ก ๋ค๋ฅธ ํ๊ณ์ฒ
๋ฆฌ๊ฐ ์ด๋ค์ง ์ ์๋ค. ๋ฐ๋ผ์ ํ๊ณ๊ธฐ์ค ์๋ฐ ์ฌ๋ถ๋ฅผ ์นผ๋ก ๋ฌด ์๋ฅด๋ฏ ๋ช ํํ๊ฒ
๋๋๊ธฐ ํ๋ ๊ฒฝ์ฐ๊ฐ ์์ ์ ์๋ค. ์ ์ฌํ ๊ฒฝ์ ์ ์ฌ๊ฑด์ด๋ ๋์์ ๋ํด ๋ค์ํ
์ธ์๊ณผ ์ ๊ทผ๋ฐฉ๋ฒ์ด ์กด์ฌํ ์ ์๊ธฐ ๋๋ฌธ์ด๋ค. ๋ค์ํ ์ ๊ทผ์ ๋ฐ๋ผ ์๋ก ๋ค๋ฅธ ํ
๊ณ์ฒ๋ฆฌ๋ฅผ ํ ์ ์์ง๋ง ์ด๋ฌํ ํ๊ณ์ฒ๋ฆฌ๊ฐ โ์์นโ์ ๋ถํฉํ๋ค๋ฉด ์ด๋ฅผ ์ธ์ ํ ์
์์ด์ผ ํ๋ค.
๊ฒฝ์ ์ ๋ฐ๋ฌ๊ณผ ๋ค์ํ๋ ์ฌํ๋ ๊ท์น์์ ๊ท์ ํ๋ ๋ช ๊ฐ ๋์ง ์๋ ๋ฐฉ๋ฒ์ผ๋ก
ํ๊ณ ์ฌ๊ฑด์ด๋ ๊ฑฐ๋์ ํน์ฑ์ ๋ฐ์ํ๊ธฐ์๋ ์ญ๋ถ์กฑ์ธ ์ํฉ์ ์ด๋ฅด๋ ๊ณ , ์ด์ ๋ฐ
๋ผ ๋ณต์กํ ์์ธ์ ๋ชจ๋ ๋ด์๋ผ ์ ์๋ ์์น์ค์ฌ ํ๊ณ๊ฐ ๋๋๋ ๊ฒ์ด๋ค. ๋ฐ๋ผ์
๊ฐ๋ ๊ธฐ๊ด์ ํ๋์ ๊ฑฐ๋์ ๋ณต์์ ํ๊ณ์ฒ๋ฆฌ๊ฐ ์กด์ฌํ ์ ์๋ค๋ ์ฌ์ค์ ์ ์ ๋ก
ํ๊ณ๊ฐ๋ ์ ์ํํด์ผ ํ๋ค.
์ฌ์ ์๋ฐฉ์ค์ฌ ๊ฐ๋ ์ ์ํ ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋ ๋์ ๊ณผ ์ ์์ฌํญ
๊ท์น์ค์ฌ ํ๊ณ์ ๊ฐ๋ ์ ํผ๋๋ฐฑ(feedback), ์์น์ค์ฌ ํ๊ณ์ ๊ฐ๋ ์ ํผ๋ํฌ์๋
(feedforward)์ด๋ค. ์ฆ, ์์น์ค์ฌ ํ๊ณ์์๋ ์ฌํ ์ ์ฌ ์ค์ฌ์ ํ๊ณ๊ฐ๋ ๋ณด๋ค๋
์ 3 ์ฅ ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ 97
์ฌ์ ์๋ฐฉ ์ค์ฌ์ ๊ฐ๋ ์ด ๋ ์ ํฉํ๋ค.
2018๋ 11์ 1์ผ ํ๊ตญ์ ๊ฐ๋ ๊ธฐ๊ด์ ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋๋ฅผ ๋์ ํ์๋ค. ์ด ์ ๋
๋ โ๊ฐ๋ฆฌ์งํ๊ธฐ๊ด์ด ํ์ฌ์ ๊ณต์๋ ์ฌ๋ฌด์ ํ ๋ฑ์ ํ๊ณ์ฒ๋ฆฌ๊ธฐ์ค ์๋ฐ์ฌํญ์ด ์
๋์ง๋ฅผ ๊ฒํ ํ์ฌ ๋ฐ๊ฒฌ๋ ํน์ด์ฌํญ์ ๋ํด ํ์ฌ์ ์๋ช ์ ๋ค์ ํ์ ํ๊ณ์ฒ๋ฆฌ๊ธฐ
์ค ์๋ฐ์ฌํญ์ด ์๋ค๊ณ ํ๋จ๋๋ ๊ฒฝ์ฐ์ ์ฌ๋ฌด์ ํ์ ์์ ์ ๊ถ๊ณ ํ๋ ์ ๋ฌดโ๋ฅผ ๋ง
ํ๋ค.
์ข ์ ์๋ ํ๊ตญ์๋ ์ฌ์ฌ๊ฐ๋ฆฌ๋ผ๋ ์ ๋๊ฐ ์์๋ค. ๊ทธ๋ฐ๋ฐ ์ฌ์ฌ๊ฐ๋ฆฌ์ ๋์ ์ฌ๋ฌด
์ ํ ์ฌ์ฌ์ ๋๋ ๋งค์ฐ ๋ค๋ฅธ ์ ๋์ด๋ค. ๊ณผ๊ฑฐ์ ์ฌ์ฌ๊ฐ๋ฆฌ์ ๋๊ฐ ์ ๊ฐ๋ฆฌ๋ฅผ ์ํ
ํ๋ณธ๋์์ ์ ์ ํ๊ธฐ ์ํ ์ฌ์ ์ค๋น๋จ๊ณ์๋ค๋ฉด, ์ฌ๋ฌด์ ํ ์ฌ์ฌ๋ ์ฌ๋ฌด์ ๋ณด์ ์
์ํ ์ค๋ฅ์์ ๊ณผ ํน์ด์ฌํญ ๋ฐ์ ์ด์ ์ ๋ํ ๊ฐ๋ ๊ธฐ๊ด๊ณผ ๊ธฐ์ ์ ์ํต์ ๋ชฉ์ ์ผ
๋ก ํ๋ค. ์ด ๋์ ๊ตฌ๋ถํ์ง ๋ชปํ๋ค๋ฉด ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋๋ ์ฑ๊ณตํ ์ ์๋ค. ๋
ํ ์ฌ๋ฌด์ ํ ์ฌ์ฌ๊ฐ ํ์ค์์๋ ๊ณผ๊ฑฐ์ โ์ฌ์ฌ๊ฐ๋ฆฌโ์ ์ ์ฌํด์ง ๊ฐ๋ฅ์ฑ๋ ์๋ค.
๋ฐ๋ผ์ ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋์ ์ด์์ ์์ด์ ๋ค์์ ์ ๋ ํด์ผ ํ๋ค.
์ฒซ์งธ, ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋์ ์ ์ฐฉ์ ์ํด์๋ ๋ฌด์๋ณด๋ค ์ทจ์ง, ์ ๋์ ํ๊ณ, ์ฌ์ฌ
๊ฐ๋ฆฌ์์ ์ฐจ์ด ๋ฑ๊ณผ ๊ฐ์ ์ ๋์ ๋ํด ์ดํด๊ด๊ณ์๋ค(๊ธฐ์ , ๊ฐ์ฌ์ธ, ๊ฐ๋ ๊ธฐ๊ด, ๊ตญํ,
๊ฐ์ฌ์, ์ธ๋ก ๊ธฐ๊ด ๋ฑ) ๋ชจ๋๊ฐ ์ฌ๋ฐ๋ฅด๊ฒ ์ธ์ํ๋ ๊ฒ์ด ์ ํ๋์ด์ผ ํ๋ค. ์ฌ๋ฌด์ ํ
์ฌ์ฌ์ ๋ชฉ์ ์ ๋ถ์ ์ ๋ฐ์ด๋ ์ฒ๋ฒ ๋๋ ์ ์ฌ๊ฐ ์๋๋ค. ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋ชฉ์ ์
์ ๋ณด์ด์ฉ์์ ๋ณดํธ์ ์๋ค. ์ด๋ฅผ ์ํด์ ๊ณผ์ค๊ฐ ์๋๋ผ๋ ์ฒ๋ฒ์ด๋ ์ ์ฌ ์์ด
๊ธฐ์ ์ค์ค๋ก ๊ทธ ๊ณผ์ค๋ฅผ ์์ ํ์ฌ ์ฌ๋ฐ๋ฅธ ์ ๋ณด๋ฅผ ์์ฅ์ ์ ์์ ๊ณต์ํ๋ ๊ฒ์ด
๋ชฉ์ ์ด๋ค. ๋ฐ๋ผ์ ๋ชจ๋ ์ค๋ฅ๋ฅผ ์์ถํด ๋ด๊ฒ ๋ค๋ ๋ง์๊ฐ์ง์ผ๋ก ์ํํ๋ฉด ์ ๋
๋ค. ๊ทธ๋ฌ๋ฉด ์ ๋ณด๊ฐ ์ ์์ ์์ฅ์ ์ ๊ณต๋์ง ์๊ณ , ๊ทธ๋์ ํผํด๋ฅผ ๋ณด๋ ๊ฒ์ ๊ฒฐ
๊ตญ ์์ฅ์ ์ ๋ณด์ด์ฉ์๋ค์ผ ๊ฒ์ด๋ค.
๋์งธ, ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋์ ์ ์ฐฉ์ ์ํด ์ฌ๋ฌด์ ํ ์ฌ์ฌ๋ด๋น์์ ์ ๋ฌธ์ฑ ํ๋ณด๊ฐ
ํ์ํ๋ค. ์ฌ๋ฌด์ ํ ์ฌ์ฌ๋ ๊ท์ ๊ณผ ํ๊ณ์ ๋ณด๋ฅผ ๋์กฐํด ํ๊ณ์ฒ๋ฆฌ ์๋ฐ์ฌํญ์ ์ฐพ
์๋ด๋ ์์ค์ผ๋ก ์ด๋ค์ง์ง ์๊ณ ํด๋น ์ฐ์ ์ด๋ ๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌ์ ๋ํ ๋์
98 ์์น์ค์ฌ ํ๊ณ
์ ๋ฌธ์ฑ์ด ์์ด์ผ ํ๋ค. ์ ๋ฌธ์ฑ ํ๋ณด์ ๋๋ถ์ด ํจ์จ์ฑ ํ๋ณด๋ ์ค์ํ๋ค. ์ฌ์ฌํด
์ผ ํ ๊ธฐ์ ์๊ฐ ์๋นํ ๋ง๊ธฐ ๋๋ฌธ์ ๋ด๋น์์ ์ฌ๋ฌด์ ํ ์ฌ์ฌ๊ณผ์ ์์ ํจ์จ์ฑ
ํ๋ณด๋ ๋งค์ฐ ์ค์ํ๋ค.
์ด๋ฌํ ํ์ค์ ๊ฐ๊ด์ ์ผ๋ก ๊ณ ๋ คํ ๋ ๋จธ์ ๋ฌ๋ ๊ธฐ๋ฐ์ ์ฌ์ฌ ์์คํ ๋์ ๋ ๊ฒํ
ํ ๋งํ ๊ฐ์น๊ฐ ์ถฉ๋ถํ๋ค. ๊ณผ๊ฑฐ ๋ฐ์ดํฐ๋ฅผ ๊ธฐ๋ฐ์ผ๋ก ์ธ๊ณต์ง๋ฅ ๋จธ์ ์ด ํจ์จ์ ์ธ 1
์ฐจ ์์ ์ ๋ด๋นํ๊ณ , ์ดํ ๊ฐ๋ ๊ธฐ๊ด์ ์ ๋ฌธ์ธ๋ ฅ์ด ๊ทธ ๊ฒฐ๊ณผ๋ฅผ ํ ๋๋ก 2์ฐจ ์์ ์
ํ์ฌ ์ฌ์ฌ๊ณผ์ ์ ์๋ฃํ๋ฉด ์ ๋ฌธ์ฑ๊ณผ ํจ์จ์ฑ์ ๋์์ ํ๋ณดํ ์ ์์ ๊ฒ์ด๋ค.
์ ์งธ, ๋ฌด์๋ณด๋ค ์ฌ๋ฌด์ ํ ์ฌ์ฌ์์๋ ํ๊ณ์ฒ๋ฆฌ ์๋ฐ์ฌํญ์ด ์ ๋ฐ๋์์ ๋ ์์
๊ถ๊ณ ํ ์ข ๊ฒฐํ๋ ๊ฒฐ์ ๊ณผ ์ ๊ฐ๋ฆฌ ์ด์ฒฉ ์ค ์ด๋ค ๊ฒ์ ์ ํํ ๊ฒ์ธ๊ฐ๋ฅผ ํ๋จํ
๋ ๊ฒ์ด ๋งค์ฐ ๋ฏผ๊ฐํ๊ณ ์ค์ํ ๋ฌธ์ ์ด๋ค. ๊ทธ๋ฌ๋ ํ์ค์ ์ผ๋ก ์ด ๊ตฌ๋ถ์ด ์ฝ์ง ์
์ ๊ฒฝ์ฐ๊ฐ ๋งค์ฐ ๋ง๋ค. ๋ฐ๋ผ์ ์ฌ๋ฌด์ ํ ์ฌ์ฌ๋ก ์ข ๊ฒฐํ ์ง ์๋๋ฉด ์ ๊ฐ๋ฆฌ๊น์ง
์ดํํ ์ง๋ฅผ ํ๋จํ๋ ๋ช ํํ๊ณ ๊ฐ๊ด์ ์ธ ๊ธฐ์ค๊ณผ ์ ์ฐจ๊ฐ ํ๋ณด๋์ด์ผ ํ๋ค.
์ด๋ฅผ ์ํ์ฌ(์์ ๊ณต์ ๊ถ๊ณ ์ ์ ๊ฐ๋ฆฌ ์ด์ฒฉ ์ค ์ ํ) ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋ํ์ฌ ํจ
๋์ ๋๋ฅผ ๋์ ํ๋ฉด(ํ์ข ์, 2018) ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๋์ ์ ์ฐฉ์ ์๋น๊ธธ ์ ์๋ค.
๊ฐ๋ ๊ธฐ๊ด์ ๊ธฐ์ , ๊ฐ์ฌ์ธ, ํ๊ณ, ์ ๋ณด์ด์ฉ์ ๋ฑ์ผ๋ก ์ ๋ฌธ๊ฐ ํ๋ณด๊ตฐ(pool)์ ์ถฉ๋ถ
ํ ๊ตฌ์ฑํ ๋ค ํ์ํ ๋๋ง๋ค ์ด ํ๋ณด๊ตฐ ์ค์์ ํด๋น ์ฌ์๊ณผ ์ง์ ์ ์ธ ์ดํด๊ด๊ณ
๊ฐ ์๋ ์ ๋ฌธ๊ฐ๋ฅผ ์์์ผ๋ก ์ ์ ํ์ฌ ํจ๋์ ๊ตฌ์ฑํ๋ค. ํจ๋์ ์ฌ๋ฌด์ ํ ์ฌ์ฌ์
์ ๋ฐ๊ฒฌ๋ ํน์ ์ฌํญ์ ์ง์ ์ฌ๋ถ ๊ฒฐ์ ๊ณผ ์ฌ๋ฌด์ ํ ์ฌ์ฌ๋จ๊ณ ์ข ๊ฒฐ ๋๋ ์ ๊ฐ
๋ฆฌ ์ด์ฒฉ ์ค ํ๋๋ฅผ ํ๋จํ๋ ์ญํ ์ ํ๋ค.
์ฌ๋ฌด์ ํ ์ฌ์ฌ๋ ๊ฐ๊ธ์ ์ ์ํ๊ฒ ์งํํด์ผ ํ๋ค. ํ์ํ ๊ฒฝ์ฐ์๋ ์ฌ์ ์ ์ฌ๋ฌด
์ ํ ์ฌ์ฌ์ ๊ฐ๋ฆฌ๊ธฐ๊ฐ์ ํ๋๋ฅผ ์ ํด๋์ ๋ค์, ๊ผญ ํ์ํ ๋๋ง ์ ํ์ ์ผ๋ก ์ฐ
์ฅํ๋ ๋ฐฉ์๋ ๊ณ ๋ คํ ์ ์๋๋ฐ ๊ธฐ๊ฐ ์ฐ์ฅ์ ์น์ธ๋ ํจ๋์ด ํ๋๋ก ํ๋ ๊ฒ๋
์ข๋ค. ์ด๋ ๊ฒ ํ๋ฉด ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๊ฐ๋ฆฌ๊ธฐ๊ฐ์ ์์ธก๊ฐ๋ฅ์ฑ์ ๋์ด๊ณ ๊ด๋ จ ๋น์ฌ
์์ ์ํํ ๋์์ด ์ด๋ฃจ์ด์ง ์ ์๋๋ก ํ ์ ์์ ๊ฒ์ด๋ค. ๊ธ์ต์์ํ์ ํ๊ณ
๊ฐ๋ ์ ์งํ๋ฐฉ์(2019. 6.)์์๋ ์ฌ๋ฌด์ ํ ์ฌ์ฌ์ ๊ฐ๋ฆฌ ๋ด๋น์กฐ์ง์ ๋ถ๋ฆฌํ๊ณ ์ฌ
์ 3 ์ฅ ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ 99
๋ฌด์ ํ ์ฌ์ฌ๋ฅผ 3๊ฐ์ ์ด๋ด ์ข ๋ฃํ๋ ๊ฒ์ ์์น์ผ๋ก ํ๋ค๊ณ ๋ฐํํ ๋ฐ ์๋ค.
๊ฐ์ฌํ์ง ์ ๊ณ ๋ฅผ ์ํ ํ์ง๊ด๋ฆฌ๊ฐ๋ฆฌ ๋ด์คํ
์ธ๋ถ๊ฐ์ฌ์ธ์ ํ์ง๊ด๋ฆฌ๊ฐ๋ฆฌ๋ฅผ ๋ด์คํํ๊ธฐ ์ํด์๋ ๋จผ์ ๊ฐ๋ ๊ธฐ๊ด์ด ์ธ๋ถ๊ฐ์ฌ
์ธ ์ค์ค๋ก ํ์ง๊ด๋ฆฌ๋ฅผ ๊ฐํํ ์ ์๋ ์ ์ธ์ ์ ๊ณตํด์ผ ํ๋ค. ๊ฐ๋ ๊ธฐ๊ด์ ์ธ๋ถ
๊ฐ์ฌ์ธ์ ํ์ง๊ด๋ฆฌ๊ฐ๋ฆฌ ๊ฒฐ๊ณผ๋ฅผ ๊ฐ์ฌ์ธ ์ง์ , ๊ฐ๋ฆฌ๋์ ์ ์ , ๊ฐ๋ฆฌ๊ฒฐ๊ณผ ์กฐ์น ์
๊ฐ์ค ๋๋ ๊ฐ๊ฒฝ, ๊ณผ์ง๊ธ ๊ฐ์ค ๋๋ ๊ฐ๊ฒฝ ์ ๋ฑ์ ์ ๊ทน์ ์ผ๋ก ํ์ฉํ์ฌ ์ธ๋ถ๊ฐ์ฌ
์ธ์ด ํ์ง๊ด๋ฆฌ๋ฅผ ์ํด ๋ ธ๋ ฅํ ์ ์๋๋ก ์ ๋ํ์ฌ์ผ ํ๋ค.
๊ธ์ต์์ํ์ ํ๊ณ๊ฐ๋ ์ ์งํ๋ฐฉ์(2019. 6.)์๋ ํ์ง๊ด๋ฆฌ๊ธฐ์ค์ ๋ํ ์ค์ํ ์
๋ฐ์ด ๊ฐ๋ ๊ธฐ๊ด์ ๊ฐ์ ๊ถ๊ณ ์ดํ์๋ ๋ฐ๋ณต๋๋ ๊ฒฝ์ฐ, ๊ฐ๋ ๊ธฐ๊ด์ด ์ด ํ๊ณ๋ฒ์ธ์
์์ ๋ช ๋ น์ ๋ด๋ฆฌ๊ณ ๊ทธ๋๋ ๋ถ์ดํํ๋ ๊ฒฝ์ฐ์๋ ์ ์ฌํ๋ ๋ฐฉ์์ด ํฌํจ๋์๋ค.
ํ์ง๊ด๋ฆฌ๊ฐ๋ฆฌ ๊ฒฐ๊ณผ ๊ณต์ ํ์ฑํ๋ ํ์ํ๋ค. ์ธ๋ถ๊ฐ์ฌ๋ฒ ์ํ๋ น์ ๋ฐ๋ฅด๋ฉด ๊ฐ๋
๊ธฐ๊ด์ ๊ฐ์ ๊ถ๊ณ ์ฌํญ์ 3๋ ์ด๋ด์ ๊ธฐ๊ฐ ๋์ ์ธ๋ถ์ ๊ณต๊ฐํ ์ ์๊ณ , ๊ฐ์ ๊ถ๊ณ
๋ฅผ ๋ฐ์ ๋ ๋ถํฐ 1๋ ์ด๋ด์ ์ ๋นํ ์ด์ ์์ด ํด๋น ๊ฐ์ ๊ถ๊ณ ์ฌํญ์ ์ดํํ์ง
์๋ํ๋ ๊ฒฝ์ฐ์๋ 3๋ ์ด๋ด์ ๊ธฐ๊ฐ ๋์ ๊ทธ ์ฌ์ค์ ์ธ๋ถ์ ๊ณต๊ฐํ ์ ์๋ค.
๊ฐ๋ ๊ธฐ๊ด ์ญ์ ์ค์ค๋ก ํ์ง๊ด๋ฆฌ๊ฐ๋ ์ ์ญ๋์ ๊ฐํํด์ผ ํ๋ค. ์ด๋ฅผ ์ํด ๊ธ์ต๊ฐ
๋ ์์ ํ์ง๊ด๋ฆฌ๊ฐ๋ฆฌ ๋ด๋น์ธ๋ ฅ์ ์ ๋ฌธ์ฑ์ ๋์ด๊ณ ํ์ํ๋ค๋ฉด ๊ฐ์ฌ์ค๋ฌด ๊ฒฝํ์ด
ํ๋ถํ ์ธ๋ ฅ์ ์ ๊ทน ์ถฉ์ํด์ผ ํ๋ค. ์ด์ ๋๋ถ์ด ์ ๋ฌธ์ธ๋ ฅ์ ์ฒด๊ณ์ ์์ฑ์๋
ํ์จ์ผ ํ๋ค.
๊ฐ๋ ๊ธฐ๊ด์ ํ์ง๊ด๋ฆฌ๊ฐ๋ฆฌ์ ํจ๊ณผ์ฑ๊ณผ ํจ์จ์ฑ์ ์ ๊ณ ํ๋ ๋ฐฉ์๋ ๋ชจ์ํ์ฌ์ผ ํ
๋ค. ๋จ๊ธฐ๊ฐ์ ๋ชจ๋ ๋ฒ์๋ฅผ ๋์์ผ๋ก ๋ง์ ์๋ฃ๋ฅผ ์์ฒญํด ๊ฐ๋ฆฌ๋ฅผ ์งํํ๊ธฐ ๋๋ฌธ
์ ์ง์ ๊ฑด์ ์ค์ฌ์ผ๋ก ์ด๋ค์ง๋ ํ์์ ๊ฐ๋ฆฌ๋ฅผ ์ง์ํ๊ณ , ์ค์ ๊ฐ๋ฆฌํญ๋ชฉ์ ์ ์
ํ์ฌ ์์ฒญ์ฌํญ์ ๊ฐ๋ฆฌ๋์ ๊ฐ์ฌ์ธ์๊ฒ ์ฌ์ ํต๋ณดํ์ฌ ํด๋น ๋ถ์ผ๋ฅผ ์ค์ ์ ์ผ๋ก
๊ฐ๋ฆฌํ๋ ํ์ง ๊ฐ๋ ๋ฐฉ์์ผ๋ก ์ ํํ๋ ๊ฒ์ ๊ณ ๋ คํด๋ณผ ์ ์๋ค.
100 ์์น์ค์ฌ ํ๊ณ
ํ๊ณ๊ธฐ์ค์ด ์๋ ๋น์กฐ์น์๊ฒฌ์๋ก์์ ๊ฐ๋ ์ง์นจ
๊ธ์ต์์ํ์ ๊ธ์ต๊ฐ๋ ์์ด ๋ฐ๊ฐํ๋ โ๊ฐ๋ ์ง์นจโ์ ์ผ์ข ์ ๋น(้)์กฐ์น์๊ฒฌ์(no
action letter)์ด๋ค. ๊ฐ๋ ์ง์นจ์ ์๋ก์ด ํ๊ณ๊ธฐ์ค์ด๋ ํ๊ณ๊ธฐ์ค์ ๋ํ ํด์์ด ์
๋๋ค. K-IFRS์ ํฉ๋ฆฌ์ ์ธ ํด์ ๋ฒ์์์ ๊ฐ๋ ์ ๋ฌด์ ๊ตฌ์ฒด์ ์ง์นจ์ ๋ง๋ จํ ๊ฒ
์ด๋ค. ์ฆ, ๊ฐ๋ ๋ชฉ์ ์ ์ํ์ฌ ํน์ ํ ํ๊ณ์ฒ๋ฆฌ์ ๋ํด์๋ ์กฐ์นํ์ง ์๊ฒ ๋ค๋
๋น์กฐ์น์๊ฒฌ์๋ ๋ป์ด๋ค.
๊ฐ๋ ๊ธฐ๊ด์ด ๊ฐ๋ ์ง์นจ์ ๋ฐ๊ฐํ๋ฉด ํ๊ณ์ฒ๋ฆฌ์ ๋ถํ์ค์ฑ์ ์ด๋ ์ ๋ ํด์ํ ์
์๋ค. ๊ทธ๋ฌ๋ ๊ฐ๋ ์ง์นจ์ ๋จ๋ฐํ๋ฉด ์์น์ค์ฌ ํ๊ณ์ ๊ทผ๊ฐ์ ํผ์ํ๋ค. ๊ฐ๋ ์ง์นจ
์ด ์ฌ์ค์ ํ๊ณ๊ธฐ์ค์ ์ญํ ์ ํ ๊ฐ๋ฅ์ฑ์ด ๋์์ง๊ธฐ ๋๋ฌธ์ด๋ค.
๋ฐ๋ผ์ ๊ฐ๋ ๊ธฐ๊ด์ ํ๊ณ์ฒ๋ฆฌ์ ์์ฉ ์ฌ๋ถ์ ๋ํ ๋ถํ์ค์ฑ ํด์๋ฅผ ์ํ์ฌ ๊ผญ
ํ์ํ ๊ฒฝ์ฐ์ ํํ์ฌ ๊ฐ๋ ์ง์นจ์ ๋ฐํํด์ผ ํ๋ค. ๋ํ ๊ฐ๋ ์ง์นจ์ ๋ฐํํ ๊ฒฝ์ฐ
์๋ ๊ฐ๋ ์ง์นจ์ด ํ๊ณ๊ธฐ์ค ์์น์ ๋ถํฉํ์ง ์๋ ํ๊ณ์ฒ๋ฆฌ๋ฅผ ์ ๋ํ ๊ฐ๋ฅ์ฑ์ด
์๋์ง ์ ์คํ๊ฒ ๊ฒํ ํด์ผ ํ๋ค. ์ด๋ฅผ ์ํด ๊ฐ๋ ์ง์นจ ๋ฐํ ์ ์ ๋ค์ํ ํ๊ณ์
๋ฌธ๊ฐ๋ค์ ์๊ฒฌ์ ์ถฉ๋ถํ ์๋ ดํด์ผ ํ๋ค. ๋ํ ๊ฐ๋ ์ง์นจ์ ๋ฐํํ ๋์๋ ํ๊ณ๊ธฐ
์ค์ด ์๋๋ผ๋ ์ฌ์ค ๋ํ ํญ์ ๋ช ํํ๊ฒ ๋ฐํํด์ผ ํ๋ค.
์๋ฅผ ๋ค๋ฉด, ์ธ๋ถ๊ฐ์ฌ๋ฒ ๊ฐ์ ์ดํ ์ฌ๋ฌด์ ํ ์ฌ์์ฑ ์ฌ๋ก๋ ์ง์์ ์ผ๋ก ์ฆ๊ฐํ
๊ฒ์ผ๋ก ์์๋๋๋ฐ ์ฌ๋ฌด์ ํ ์ฌ์์ฑ๊ณผ ๊ด๋ จํ ๊ตฌ์ฒด์ ์ธ ๊ท์ ์ด ์์ด ํผ๋์ด ๊ฐ
์ค๋๊ณ ์๋ค. ์ด๋ฌํ ๊ฒฝ์ฐ, ์ฐ๋ฆฌ๋๋ผ๋ ๋ฏธ๊ตญ๊ณผ ๊ฐ์ด ์ค๋ฅ ์ ํ์ ๊ณผ๊ฑฐ ์ฌ๋ฌด์ ํ
์์๋ ์ค์ํ Big R๊ณผ ๊ณผ๊ฑฐ ์ฌ๋ฌด์ ํ์๋ ์ค์ํ์ง๋ ์์ง๋ง ๋น๊ธฐ ์ฌ๋ฌด์ ํ์
์ค์ํ Little r๋ก ๊ตฌ๋ถํ์ฌ Big R์ ์ฌ์ ๋ณด๊ณ ์ ์ฌ๋ฐํ, Little r์ ๋น๊ธฐ ์ฌ๋ฌด์
ํ์ ๋น๊ต ํ์๋๋ ์ ๊ธฐ ์ฌ๋ฌด์ ํ๋ง ์ฌ์์ฑํ๋ ๋ฐฉ์์ ๋ชจ์ํ๊ณ , ํด๋น ๋ฐฉ์์
๊ฐ๋ ์ง์นจ์ผ๋ก ์ ์ํ๋ ๊ฒ๋ ๋ฐฉ์์ด ๋ ์ ์๋ค.
๊ต์ก ๋ชฉ์ ์ ์ง์ํ์
์์น์ค์ฌ ํ๊ณ ๋์ ์งํ ์ค์ด๋ค์๋ ์ง์ํ์ ์์๊ฐ ๋ค์ ๋ถ์ฉ ์ฆ๊ฐํ๊ณ ์
๋ค. ์ง์ํ์ ์ ํจ์จ์ ์ผ๋ก ์ด์ํ๋ฉด ํ๊ณ์ฒ๋ฆฌ์ ์์ฉ ์ฌ๋ถ์ ๋ํ ๋ถํ์ค์ฑ์
์ 3 ์ฅ ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ 101
ํด์ํ๊ณ ์ ๋ณด๋ถ๊ท ํ์ ํฌ๊ฒ ์ค์ฌ์ฃผ๋ฉฐ, ๊ต์ก์๋ฃ๋ก ํ์ฉํ ์๋ ์๋ค. ์ด๋ฅผ ์
ํด์๋ ์ง์ํ์ ์ ๊ฒฐ๋ก ๋ง์ด ์๋๋ผ ๊ฒฐ๋ก ์ ์ด๋ฅด๋ ๊ณผ์ ๊ณผ ๋ ผ๋ฆฌ๊น์ง๋ ๊ณต๊ฐํ
๋ ๊ฒ์ด ์ข๋ค.
๋ฐ๋ฉด ์ง์ํ์ ์ ์ฆ๊ฐ๋ ์์น์ค์ฌ ํ๊ณ์ ๊ทผ๊ฐ์ ํผ์ํ ์ฐ๋ ค๊ฐ ์๊ณ , ์ง์ํ์
๋ด์ฉ์ด ๊ตญ์ ํ๊ณ๊ธฐ์ค๊ณผ ์ถฉ๋ํ ์ํ๋ ์กด์ฌํ๋ค. ์ง์ํ์ ์ ๊ณต๊ฐํ๋ฉด ์ฌ์ค๊ด
๊ณ๊ฐ ์ผ์นํ์ง ์๋๋ฐ๋ ๋ฐํ๋ ์ง์ํ์ ์ ์ต์ง๋ก ์ด์ฉํ๋ ์ฌ๋ก๊ฐ ์ฆ๊ฐํ ์ฐ
๋ ค๋ ์๋ค. ์ด๋ ๊ฒ ๋๋ฉด ๊ฒฝ์ ์ ์ค์ง์ด ์๊ณก๋๋ ์ญํจ๊ณผ๊ฐ ๋ฐ์ํ๋ค.
๋ฐ๋ผ์ ์ง์ํ์ ์ ๊ฐ๊ธ์ ์ง์ํ ๊ธฐ์ ์ ์ฌ์ค๊ด๊ณ์ ํ์ ๋๋ค๋ ์ ์ ๋ช ํํ
์ฃผ์ง์ํค๊ณ ๊ต์ก ๋ชฉ์ ์ ์ง์คํ์ฌ ์ด๋ค์ง๋ ๊ฒ์ด ๋ฐ๋์งํ๋ค.
3-4 ์์น์ค์ฌ ํ๊ณ ์ ์ฐฉ์ ์ํ ๊ทธ ๋ฐ์ ์์ด๋์ด
ํ๊ณ์ฌํ์ ๋์
์์น์ค์ฌ ํ๊ณ์์๋ ๊ธฐ์ ๊ณผ ๊ฐ๋ ๊ธฐ๊ด์ด ํน์ ๊ฑฐ๋์ ํ๊ณ์ฒ๋ฆฌ์ ๋ํด ์๋ก ๋ค
๋ฅธ ๊ฒฌํด๋ฅผ ๊ฐ์ง ๊ฐ๋ฅ์ฑ์ด ๋์ฑ ๋๊ธฐ ๋๋ฌธ์ ๊ธฐ์ ๊ณผ ๊ฐ๋ ๊ธฐ๊ด ์ฌ์ด์ ๋คํผ์ ๊ฐ
์๋ก ์ฆ๊ฐํ ๊ฒ์ผ๋ก ์์๋๋ค. ๋ถ์์ ๊ฒฐ๊ตญ ํ๋จ๋ฅ๋ ฅ์ ๊ฐ์ถ ์ ๋ฌธ๊ฐ๋ค๋ก ๊ตฌ์ฑ๋
์ง๋จ์ด ๋ด๋ฆฌ๋ ๊ฒฐ๋ก ์ ์ํด ํด๊ฒฐํด์ผ ํ๋ค.
ํํ ์ ๋์์๋ ๊ฐ๋ฆฌ์ ๋ฐ๋ผ ์ฆ๊ถ์ ๋ฌผ์์ํ๊ฐ ์ ์ฌ์กฐ์น๋ฅผ ๋ถ๊ณผํ๋ฉด ๊ธฐ์ ์
์ด์์ ์ฒญ, ํ์ ์ฌํ, ํ์ ์์ก ๋ฑ์ ํตํด ์ด ์ ์ฌ์กฐ์น์ ๋ํด ๋ถ๋ณตํ ์ ์๋ค.
๊ทธ๋ฐ๋ฐ ์ด์์ ์ฒญ๊ณผ ํ์ ์ฌํ์ ์ธ์ฉ๋ฅ , ์ฆ ๊ธฐ์ ์ ์์ด ์ฌ๋ผ๊ฐ ๊ฐ๋ฅ์ฑ์ด ๋งค์ฐ
๋ฎ์ ์คํจ์ฑ ์๋ ๊ตฌ์ ์๋จ์ผ๋ก ํ์ฉ๋์ง ๋ชปํ๊ณ ์๋ค. ์์ฒ๋ถ์ ํ ์ฒ๋ถ์ฒญ์์
๋ค์ ์ฌ์ฌํ๋ ์ด์์ ์ฒญ์ ๊ตฌ์กฐ์ ์ธ์ฉ๋ฅ ์ด ๋ฎ์ ์๋ฐ์ ์๋ค. ์ด์ ๋ํด ํ์
์ฌํ์ ์ ๋ฌธ์ฑ ์์ฒด๊ฐ ๋จ์ด์ง๊ธฐ ๋๋ฌธ์ ์ฌ๋ ์๋ ๋ ผ์๊ฐ ์ด๋ ต๋ค๋ ๋นํ์ด ๊ฐ
ํ๊ฒ ์ ๊ธฐ๋๊ณ ์๋ค.
102 ์์น์ค์ฌ ํ๊ณ
์ด์ ๊ฐ์ ๋ฌธ์ ์ ์ ํด๊ฒฐํ๊ธฐ ์ํด ๋ง๋ จ๋ ์ ๋๊ฐ ๋ฐ๋ก ํน๋ณํ์ ์ฌํ์ ์ฐจ์ด๋ค.
์กฐ์ธ๊ด๊ณ, ํนํ๊ด๊ณ, ํ ์งํ์ ๋ฑ ์ฌ๋ฌ ํ์ ๋ถ์ผ์์ ๊ฐ๋ณ๋ฒ์ ํตํด ์ ๋ฌธ๊ฐ๋ก
๊ตฌ์ฑ๋ ํน๋ณํ์ ์ฌํ์ ์ฐจ๋ฅผ ๊ท์ ํ๊ณ ์๋ค.
ํ๊ณ๋ถ์ผ์๋ ํน๋ณํ์ ์ฌํ์ ์ฐจ, ์ฆ ํ๊ณ์ฌํ์์ ๋ ๋์ ์ ๊ฒํ ํด์ผ ํ๋ค. ํ
๊ณ๊ธฐ์ค, ๊ฐ์ฌ๊ธฐ์ค, ์์ ๊ธฐ์ค ๋ฑ์ ๊ดํ ์ ๋ฌธ๊ฐ๋ค๋ก ํ๊ณ์ฌํ์์ ๊ตฌ์ฑํ ๋ค ํ
๊ณ์ฌํ์์ด ํ๊ณ์ฌ๊ฑด์ ์ ๋ฌธ์ ์ผ๋ก ์ฒ๋ฆฌํ๊ฒ ํ๋ค๋ฉด, ๋ชจ๋ ํ์ ์ฌ๊ฑด์ ๋ค๋ฃจ๋
ํ์ฌ์ ํ์ ์ฌํ๋ณด๋ค ๊ธฐ์ ๋ฑ ํผ์กฐ์น์์ ๋ฐฉ์ด๊ถ ๋ณด์ฅ์ ํฌ๊ฒ ๊ฐํํ ์ ์์
๊ฒ์ด๋ค.
์๋ฒํ์์ ๊ณ ์ ์ฌ๋ถ์ ํ๋จ๋ฌธ์
๊ตญ์ ํ๊ณ๊ธฐ์ค ๋์ ์ดํ ํ์ฌ๊น์ง ์ผ์ด๋ ํ๊ณ๊ธฐ์ค ์๋ฐ์ฌ๋ก๋ฅผ ๋ณด๋ฉด ์ฃํ๋ฒ์
์ฃผ์ ์์น(์ฒ๋ฒํ๋ ํ์๊ฐ ๊ตฌ์ฒด์ ์ผ๋ก ๋ฌด์์ธ์ง ์ ์ ์๋๋ก ๋ฒ๋ฅ ์์ ์ ํด์ผ ํ๋ค
๋ ์์น)์ด ์ถฉ์คํ๊ฒ ์ง์ผ์ง์ง ์๋ ๊ฒ ํ์ค์ด๋ค. ์ฆ, ๊ตญ์ ํ๊ณ๊ธฐ์ค์์ ๊ตฌ์ฒด์
์ผ๋ก ๊ท์ ํ์ง ์๊ณ ์์์๋ ๋ถ๊ตฌํ๊ณ ํ๊ณ๊ธฐ์ค์ ์๋ฐํ๋ค๊ณ ํ๋จํ ์ฌ๋ก๊ฐ
๋ง๋ค. ์์น์ค์ฌ ํ๊ณ์ ํน์ฑ์ ๋ชจ๋ ์๋ฒ์ฌํญ์ ๊ตฌ์ฒด์ ์ผ๋ก ๊ท์ ํ๊ธฐ ์ด๋ ต๊ธฐ ๋
๋ฌธ์ ๊ธฐ์ ์ ์ผ๋ก ํฌ๊ด์ ์ธ ๋ฒ ์กฐํญ์ ๋ ๊ฒ์ผ๋ก ๋ณด์ธ๋ค.
๊ทธ๋ฐ๋ฐ ๋ฌธ์ ๋ ์ด๋ก ์ธํด ์ฒ๋ฒํ์๊ฐ ์ฃํ๋ฒ์ ์ฃผ์์ ์ถฉ๋ํ๋ค๋ ๊ฒ์ด๋ค. ์๋
ํ๋ฉด ์์์ ๋ฒ์ ๋ ผ๋ฆฌ์ ๋ฐ๋ผ ๊ตญ์ ํ๊ณ๊ธฐ์ค์ด ์๋ฐ์ ๊ท์ ํ๋ ๋ฒ๋ฅ ์ด ๋๋๋ฐ,
๊ตญ์ ํ๊ณ๊ธฐ์ค์ด ์์น์ค์ฌ์ด๊ธฐ ๋๋ฌธ์ ์ฒ๋ฒ๋๋ ํ์์ ๋ํ ๊ตฌ์ฒด์ ๊ท์ ์์ด
์ผ๋ฐ์ ์์น๋ง ์ฃผ์ด์ง๋ฏ๋ก ์ฃํ๋ฒ์ ์ฃผ์๋ฅผ ์งํค์ง ๋ชปํ๋ ๊ฒ์ด๋ค.
์์น์ค์ฌ ํ๊ณ์์๋ ๊ฒฝ์์ง์ ์ฌ๋์ ํญ๋๊ฒ ํ์ฉํ๊ธฐ ๋๋ฌธ์ ์๋ฒํ์๋ฅผ ์ผ
๋ถ๋ฌ ํ๋์ง(๊ณ ์), ๋ชจ๋ฅด๊ณ ํ๋์ง(๊ณผ์ค) ํ๋จํ๊ธฐ๊ฐ ์ฝ์ง ์๋ค. ๋ํ ๊ณ ์๋ ๋ค
์ ํ์คํ ์๋๋ฅผ ๊ฐ๊ณ ํํ ํ์ ์ ๊ณ ์์ ํ์ ์ ๊ณ ์๋ผ๊ณ ํ๋จํ ์ ์๋
๊ฐ์ฅ ์ฝํ ๊ณ ์๋ก์์ ๋ฏธํ์ ๊ณ ์๋ก ๋๋๋๋ฐ ์ด ๊ตฌ๋ถ ์ญ์ ๋ น๋ก์น ์๋ค.
์์น์ค์ฌ ํ๊ณ์์๋ ์๋ฒํ์์ ๋ํ ๊ท๋ช ์ด ์ฝ์ง ์๊ธฐ ๋๋ฌธ์ ๋ฒ์ ์ธ ์ธก๋ฉด์
์ 3 ์ฅ ์์น์ค์ฌ ํ๊ณ ํด๋ฒ ๋ง๋ค๊ธฐ 103
์ ์์น์ ์ด๊ธด ๊ฒ์ด ๋ช ํํ๊ฒ ๋๋ฌ๋์ง ์๋ ํ ์ฒ๋ฒ์ ๋งค์ฐ ์ ์คํด์ผ ํ๋ค.
ํ ๋ก ๋ฌธํ ์ ์ฐฉ๊ณผ ๊ณผ์ (process)์ค์ฌ ํ๋จ์ ์กด์ค
ํ ๋ก ์ ํตํด ์ฌ๋ฌ ์ฌ๋์ ์๊ฒฌ์ ๋ค์ผ๋ฉด์ ์์ฌ๊ฒฐ์ ์ ํ๋ฉด ๋ค์ํ ๋ฌธ์ ์ ์
์ฌ์ ์ ํ์ ํ ์ ์์ ๋ฟ๋ง ์๋๋ผ ํฅํ ๋น์ทํ ์ํฉ์์ ๋ณด๋ค ํจ์จ์ ์ผ๋ก ํ
๋จํ ์ ์๋ค. ์น์ดํ ํ ๋ก ์ ํตํด ์ฌ๋ฐ๋ฅธ ํ๋จ์ ๋ด๋ฆฌ๊ณ ํ๋จ์ ๊ทผ๊ฑฐ๋ฅผ ๊ตฌ์ฒด์
์ผ๋ก ๋ง๋ จํ๋ ์ผ์ ์์น์ค์ฌ ํ๊ณ์ ํต์ฌ์ด๋ค.
๊ตฌ์ฒด์ ๋ ผ๋ฆฌ๊ฐ ๋ด๊ธด ์๋ฅ๋ฅผ ๊ทผ๊ฑฐ๋ก ๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ์ ์ถฉ์คํ ํ ๋ก ์ ๊พธ์คํ๊ฒ
ํด์ผ ํ๋ค. ๊ทธ๋์ผ ์๋ก ๊ฐ๋ฑ์ ์๋ฐฉํ ์ ์๊ณ , ๋์๊ฐ ํฅํ ๋ฒ์ ์ธ ์ฑ ์ ๋ฌธ์
๊ฐ ๋ฐ์ํ๋ ๊ฒฝ์ฐ์๋ ์ฑ ์์์ฌ๋ฅผ ๋ณด๋ค ๋ถ๋ช ํ๊ณ ์ฉ์ดํ๊ฒ ํ์ ํ ์ ์๊ธฐ ๋
๋ฌธ์ด๋ค.
๋ฌผ๋ก ๊ธฐ์ ๊ณผ ๊ฐ์ฌ์ธ์ด ์๋ฌด๋ฆฌ ํ ๋ก ์ ๋ง์ด ํ๊ณ ์ํต์ ์ํ๋ค๊ณ ํด๋ ํ๊ณ์ค
๋ฅ ๊ฐ์ ๋ฌธ์ ๋ค์ ์๋ฒฝํ๊ฒ ์๋ฐฉํ ์๋ ์๋ค. ๋ฐ๋ผ์ ์์น์ค์ฌ ํ๊ณ์ ๊ตฌํ์
์ํด ๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌ ๊ณผ์ ์ ์ค์ํ๋ ๋ฐฉํฅ์ผ๋ก ๋ณํํด์ผ ํ๋ค. ๋ง์ฐฌ๊ฐ์ง๋ก ๊ฐ
๋ ๊ธฐ๊ด๋ ๊ฒฐ๊ณผ์ ๋ฐ๋ผ ๋ชจ๋ ํ๋จ์ด ์ ํด์ง๋ ๊ฒฐ๊ณผ๋ก ์ ๊ฐ๋ ์ด ์๋๋ผ ๊ณผ์ ์ค์ฌ
๊ฐ๋ ์ผ๋ก ๋ณํด์ผ ํ๋ค.
Epilogue 105
Epilogue
ํ๊ตญ์ ์ ํต์ ์ผ๋ก ๊ท์น์ค์ฌ์ ์ฑ๋ฌธ๋ฒ ์ฒด์ ์์ ์ด์์๋ค. ๋ช ๋ฌธํ๋ ๊ท์น์ ์ต
์ํ ํ๊ตญ์ ํ๊ณ๊ด๋ จ์๋ค์ด ์์น์ค์ฌ ํ๊ณ๋ฅผ ๋ถํธํดํ๋ ๊ฒ์ ์ด์ฐ ๋ณด๋ฉด ๋น์ฐ
ํ ์ผ์ด๋ค. ๊ท์ ๋๋ก ํด์ํ๋ ๊ท์น์ค์ฌ์ ์ฌํ์ ๋ฒ๊ท์ฒด์ ์์ ์ ์ฐ์ฑ์ด ๋๊ณ
ํ๋จ์ ์ค์ํ๊ฒ ์ฌ๊ธฐ๋ ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ ๋๋ก ์ ์ฉํ๋ ์ผ์ ๊ฒฐ์ฝ ์ฝ์ง ์
๋ค. ์ฑ๋ฌธ๋ฒ ์ฒด๊ณ์ ๊ฐ์ฅ ํฐ ํน์ง์ ๋ฒ์์ ๊ตฌ์ฒด์ ์ฌํญ์ ์ ํ๊ณ ์ด ๊ท์ ์ ์
๋ฐ๋๋ฉด ์ฒ๋ฒ์ ํ๋ค๋ ์ ์ด๋ค. ํ๊ณ๊ธฐ์ค ์๋ฐ์ด ๋ฐ๊ฒฌ๋๋ฉด ํ๊ตญ์์๋ ์ด๋ฅผ ๊ณง
๋ฒ์ ์๋ฐ์ผ๋ก ๋ณด์ ์ฒ๋ฒํ๋ค.
์ฌ๊ธฐ์ ์ค์ํ ๊ฒ์ด ๋ฐ๋ก ๋ฌด์์ ํ๊ณ๊ธฐ์ค์ ์๋ฐ์ผ๋ก ๋ณด๋๋ ํ๋ ๋ฌธ์ ์ด๋ค.
ํ๊ณ๊ธฐ์ค์ ๊ท์น์ด๋ผ๊ณ ๋ณธ๋ค๋ฉด ํ๊ณ๊ธฐ์ค์ ํด์์ด ๋งค์ฐ ์ข์์ง๋ฏ๋ก ํ๊ณ๊ธฐ์ค์
๋ฌธ๊ตฌ๊ฐ ๋งค์ฐ ์ค์ํด์ง๋ค. ์ฆ, ํ๊ณ๊ธฐ์ค์ ๋ฌธ๊ตฌ์ ์กฐ๊ธ์ด๋ผ๋ ๋ค๋ฅธ ํ๊ณ์ฒ๋ฆฌ๋
ํ๊ณ๊ธฐ์ค ์๋ฐ์ผ๋ก ํ์ ๋์ด ์ฒ๋ฒ์ ๋ฐ๋๋ค.
๋ฐ๋ฉด ์๊ตญ์ FRC๋ ๊ธฐ์ ์ ์ฒ๋ฒํ๋ ๊ฒ์ ๋ชฉ์ ์ผ๋ก ํ๋ ๊ฒ์ด ์๋๋ผ, 2๋จ๊ณ๋ก
๊ตฌ๋ถ๋๋ ๋ค์ํ ์ฌ์ฌ๊ณผ์ ์ ํตํด ๊ธฐ์ ๊ณผ ํฉ์๋ฅผ ์ด๋์ด๋ด๊ณ ์ฌ๋ฐ๋ฅธ ์ ๋ณด๋ฅผ ๋น
๋ฅด๊ฒ ์์ฅ์ ์ ๊ณตํ๊ธฐ ์ํ์ฌ ๋ ธ๋ ฅํ๋ค. FRC์ ๊ธฐ์ ์ด ํฉ์๋ฅผ ์ด๋ฃจ์ง ์๋ ๊ฒฝ
์ฐ์ ๋๋นํ์ฌ ๋ง์ง๋ง ์๋จ์ผ๋ก ๋ฒ์์ ๊ณ ์ํ๋๋ก ํ๋ ์ ๋๋ฅผ ๋ง๋ จํด๋๊ณ ์
๋ค. ๊ทธ๋ฌ๋ ์ด ๋ํ ์ฒ๋ฒ๋ณด๋ค๋ ํฉ์๋ฅผ ์ด๋์ด๋ด๊ธฐ ์ํ ์๋จ์ด๋ค. FRC์ ๋ถ์
์ฅ์ โFRC๋ ๊ธฐ์ ๋ค์ ์ฒ๋ฒํ๊ธฐ ์ํ์ฌ ์กด์ฌํ์ง ์๋๋ค. ๊ธฐ์ , ๊ฐ์ฌ์ธ, ๊ฐ๋ ๊ธฐ
๊ด์ ๋ชจ๋ ๊ธฐ์ ์ฌ๋ฌด๋ณด๊ณ ์ ํ์ง์ ํฅ์์ํค๊ธฐ ์ํ์ฌ ํจ๊ป ๋ ธ๋ ฅํ๋ ์ํธ์ ๋ขฐ
์ ํ๋ ฅ๊ด๊ณ(cooperative relationship)์ด๋คโ๋ผ๊ณ ์ธํฐ๋ทฐ์์ ์ธ๊ธํ์๋ค.
106 ์์น์ค์ฌ ํ๊ณ
๋ณธ ์ฐ๊ตฌ์ง์ ์๋ก ์ ๋ขฐํ๋ ํ๋ ฅ๊ด๊ณ๋ฅผ ๊ตฌ์ถํ๋ ๊ฒ์ด ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ ์ฐฉํ
๋ ๋ฐ ๊ฐ์ฅ ์ฐ์ ์๋์ด์ผ ํ๋ค๊ณ ๊ฒฐ๋ก ์ง๋๋ค. ์ด๋ฅผ ์ํ์ฌ ์ฐ๋ฆฌ๋ ๋์์์ด ํ
๋ก ์ ํด์ผ ํ๋ฉฐ, ํ ๋ก ์ ์ํด์๋ ์๋ก ๋ถ๊ฐํผํ ์ถฉ๋์ ๋๋ ค์ํด์๋ ์ ๋๋ค.
์๋ก ๋ค๋ฅธ ๊ฒฌํด๋ฅผ ๋ง์์์ ์จ๊ฒจ๋๋ ๊ฒ์ด ์๋๋ผ ์ํ์ ๋ฌด๋ฆ ์ฐ๊ณ ์๋ผ๋ ํํ
ํด์ผ ์ฌ๋ฐ๋ฅธ ์ง๋ฆฌ๋ฅผ ์ฐพ์ ์ ์๋ค๋ ๋ป์ด๋ค. ๊ทธ๊ฐ ํ๊ตญ์ ํ๊ณ๊ด๋ จ ์ดํด๊ด๊ณ์
๋ค์ ์์น์ค์ฌ ํ๊ณ์ ๋ํด ๊ฐ์์ ๋ถ์ฏ๋์ ์จ๊ฒจ์๋ค. ๋ ผ์๊ฐ ๋ ๋ ์ฑ ๋์ ๋
IFRS๋ ๊ทธ๋์ ์ฐ๋ฆฌ๋ค์๊ฒ ์์ง์ ์ผ์๋ง์ฒ๋ผ ๊ธธ๋ค์ฌ์ง์ง ์์ ์กด์ฌ์ธ ๊ฒ์ด๋ค.
We must strike flint to start fire
์์น์ค์ฌ ํ๊ณ์ ์ ์ฐฉ๊ณผ ๋ฐ์ ์ ์ํด ์ฐ๋ฆฌ ๋ชจ๋๋ ๋ถ์ฏ๋์ ๊บผ๋ด์ผ ํ๋ค. ๊ธฐ์ ,
๊ฐ์ฌ์ธ, ๊ฐ๋ ๊ธฐ๊ด, ํ๊ณํ๊ณ ๋ชจ๋๊ฐ ๊ฐ์์ ๋ถ์ฏ๋์ ๊บผ๋ด ์น์ดํ๊ฒ ๋ถ๋ชํ๊ฐ๋ฉฐ
ํ ๋ก ํด์ผ ์์น์ค์ฌ ํ๊ณ๋ ์๋ฆ๋ค์ด ๋น์ ๋ฐํ ์ ์๋ค. ์น์ดํ ํ ๋ก ์ ๊ฒฐ๊ณผ๋
์ ๋ต์ด ์๋์ง๋ ๋ชจ๋ฅธ๋ค. ๊ทธ๋ฌ๋ ๋ชจ๋ฒ๋ต์์ ์ํด์๋ผ๋ ๋ถ๋ชํ๊ณ ํ ๋ก ํด์ผ ํ
๋ค. ํ ๋ก ์ ํตํ์ฌ ์ฐ๋ฆฌ ๋ชจ๋๊ฐ ์์น์ค์ฌ ํ๊ณ๊ฐ ๊ท์น์ค์ฌ ํ๊ณ์ ๋ฌด์์ด ๋ค๋ฅธ
์ง ์ ํํ ์ธ์ํด์ผ ํ๋ค. ๋ ํ๊ณ์ ์ฐจ์ด๊ฐ ๋จ์ํ ๊ท์ ๋ง ๋ค๋ฅธ ๊ฒ์ด ์๋๋ผ๋
์ ๋ง์ ์ ํํ ๊นจ๋ซ๊ณ ์ค๊ฐํ๋ค๋ฉด ๋ค๋ฅธ ๋ชจ๋ ํด๋ฒ๋ค์ ์ค๋ํจ์ ์ ์ ์์๋ฟ
๋๋ฌ ์คํ์ ์ํ ๋ ธ๋ ฅ์ ์ง์ํ ์ ์์ ๊ฒ์ด๋ค.
์์น์ค์ฌ ํ๊ณ์ ์ ์ฐฉ๊ณผ ๋ฐ์ ์, ํนํ ๊ท์น์ค์ฌ ๊ตญ๊ฐ์์๋ ๋จ์๊ฐ์ ์ด๋ฃจ์ด์ง
์ง ์๋๋ค. ๊ทธ๋ฌ๋ ๋ฌธ์ ์ ์ ์ ์ํ๊ณ ์ด์ ๋ํ์ฌ ๊ณ์์ ์ธ ํ ๋ก ์ ํจ์ผ๋ก์จ
์์น์ค์ฌ ํ๊ณ๋ฅผ ์ดํดํ๊ฒ ๋๋ฉฐ, ์๋ก์ ์ฃผ์ฅ๊ณผ ๊ทธ ๊ทผ๊ฑฐ๋ฅผ ์ดํดํจ์ผ๋ก์จ ์์ฌํ
๊ณ ์ ์ฌํ๋ ๊ด๊ณ๊ฐ ์๋๋ผ ์ํธ์ ๋ขฐํ๋ ํ๋ ฅ์ ๊ด๊ณ๊ฐ ํ์ฑ๋ ๊ฒ์ด๋ค.
๋ชจ์ชผ๋ก ๊ทธ๋์ ๋ ธ๋ ฅํ ์ฐ๊ตฌ์ ํ์ ๋ค์ ์์ฝํ ์ด ์ฑ ์ด ๊ฐ์์ ๋ถ์ฏ๋์ ๊บผ๋
์ ๋ฌผ๋ก , ํ๊ณ์ฃผ์ฒด๋ค์ ํ ๋ก ์ ํ์ฑํํ์ฌ ํ๊ตญ์ ์์น์ค์ฌ ํ๊ณ๊ฐ ์ ์ฐฉํ๋ ๋ฐ
์์ ์์ด ๋๊ธธ ๊ฐ์ ํ๊ฒ ๋ฐ๋ผ๋ ๋ง์์์ ์ด ์์ฝ์์ ๋ถ์ ๋ฅผ โWe must
strike flint to start fireโ๋ก ์ ํ์๋ค.
Epilogue 107
์์น์ค์ฌ ํ๊ณ์ ์ฑ๊ณต์ ์ ์ฐฉ์ ์ํ ์ ์ธ
ํ๊ตญํ๊ณํํ๋ ๋ณธ ์ฐ๊ตฌ๋ฅผ ์งํํ๋ฉด์ ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ ์ฐฉํ๊ธฐ ์ํ์ฌ ๋ค์
๊ณผ ๊ฐ์ ์ ์ฑ ์ ์ธ์ ์ ์ํ๋ค.
์ฐ์ ์์น์ค์ฌ ํ๊ณ์ ํน์ฑ์ ์ดํดํ๊ณ ์ดํด๊ด๊ณ์๋ค์ ์๋ก๋ฅผ ์ ๋ขฐํ๊ณ ์กด์ค
ํด์ผ ํฉ๋๋ค.
โ ์์น์ค์ฌ ํ๊ณ๊ธฐ์ค์ ๋ํ ํด์์ ์ฐจ์ด๊ฐ ๋ฐ์ํ ์ ์์์ ์ธ์ ํ๊ณ , ๊ทธ
ํด์์ ์ ๋ฌธ๊ฐ์ ์๊ฒฌ์ด ์กด์ค๋๋ ๋ฌธํ๊ฐ ํ์ฑ๋์ด์ผ ํฉ๋๋ค.
โ ๊ท์ ๋ ์ฒ๋ฒ ๋๋ ๋น๋์ด ๋ชฉํ๊ฐ ์๋, ์ ์ ํ ๊ธฐ์ ๋ณด๊ณ ์ ๊ณต์๋ฅผ ํตํ์ฌ
๊ธฐ์ ์ด ์ ๊ณตํ๋ ์ฌ๋ฌด๋ณด๊ณ ์ ํ์ง์ ํฅ์์ํค๋ ๋ฐ์ ๊ธฐ๋ณธ๋ชฉํ๋ฅผ ๋์ด์ผ
ํฉ๋๋ค.
โ ์ด๋ฅผ ์ํ์ฌ ๊ธฐ์ , ๊ฐ์ฌ์ธ, ๊ฐ๋ ๋น๊ตญ์ด ์๋ก๋ฅผ ์ ๋ขฐํ๋ ํ๋ ๊ด๊ณ
(cooperative relationship)๋ก ๋ณํํด์ผ ํฉ๋๋ค.
๊ธฐ์ ์ ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ค์ฒํ๊ธฐ ์ํ ํ๋ก์ธ์ค๋ฅผ ์ ๋นํ๊ณ ์์ฌ์ํต์ ์ง์
ํด์ผ ํฉ๋๋ค.
โ ๊ธฐ์ ์ CEO๋ ์ฌ๋ฌด์ ํ ์์ฑ ์ฑ ์์ ๊ธฐ์ ์ ์์ผ๋ฉฐ ์ฌ๋ฌด์ ํ๋ ์ ๋ณด์ด์ฉ
์์ ์์ฌ์ํตํ๊ธฐ ์ํ ๊ฒ์์ ๋ถ๋ช ํ๊ฒ ์ธ์ํ์ฌ์ผ ํฉ๋๋ค.
โ ๊ธฐ์ ๋ด ํ๊ณ๋ถ์์ ์์์ ๋์ด๊ณ ๋ ์์ ์ผ๋ก ํ๊ณ๊ธฐ์ค ํด์ ๋ฐ ํ๋จ์ ํ
์ ์์ ์ ๋๋ก ์ญ๋์ ๊ฐํํ์ฌ ์ฌ๋ฌด์ ํ์ ํ์ง์ ๋์ฌ์ผ ํฉ๋๋ค.
โ ๊ธฐ์ ์ ์ฌ๋ฌด์ ํ ์์ฑ ์ ์ ์์ ํ๋จ๊ณผ ๊ด๋ จ๋ ์ ๋นํ ์ ์ฐจ(due process)๋ฅผ
์ ๋ฆฝํ๊ณ ์ ๋น์ฑ์ ์ ์ฆํ ์ ์๋ ๋ฌธ์๋ฅผ ๋ณด๋ค ๊ตฌ์ฒดํํด์ผ ํฉ๋๋ค.
๊ฐ์ฌ์ธ๋ค์ ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ค์ฒํ๊ธฐ ์ํด ์ธ์ ์์์ ๊ฐํํ๊ณ ๊ฐ์ฌ์ ์ฐจ๋ฅผ
์ ๋นํด์ผ ํฉ๋๋ค.
โ ๊ฐ์ฌ์ธ์ ๋์ ์ ๋ฌธ์ฑ๊ณผ ๋ ๋ฆฝ์ฑ์ ์ ์งํ๊ธฐ ์ํ ๋ชจ๋ ๋ ธ๋ ฅ์ ๊ธฐ์ธ์ฌ์ผ ํฉ
๋๋ค. (๊ฐ์ฌ์ธ์ ๊ต์ก, ํ์ง๊ฐ๋ฆฌ๋ถ์์ ๊ฐํ)
โ ๊ฐ์ฌ์ธ๋ค์ ์ ๋ฌธ๊ฐ์ ํ๋จ์ ๊ทผ๊ฑฐ๋ฅผ ์ต๋ํ ์์ธํ๊ฒ ๋ฌธ์ํํด์ ๊ฐ์ฌ๊ณผ์
์์ ์ ์ฐจ์ ์ ๋น์ฑ์ ํ๋ณดํด์ผ ํฉ๋๋ค.
108 ์์น์ค์ฌ ํ๊ณ
โ ๊ฐ์ฌ์ธ์ ํ ๊ฐ์ฌ์ธ์ ์๊ฒฌ์ ์กด์คํด์ผ ํฉ๋๋ค.
๊ฐ๋ ๊ธฐ๊ด์ ์์น์ค์ฌ ํ๊ณ๋ฅผ ์ค์ฒํ๋ ์ผํ์ผ๋ก ๋ค์์ฑ์ ์ธ์ ํ๊ณ ์๋ฐฉ์ค์ฌ์ผ
๋ก ๊ฐ๋ ํด์ผ ํฉ๋๋ค.
โ ๊ณต์ ํ์ฑํ๋ฅผ ์ ๋ํ์ฌ ์ ๋ณด ๋ถ์กฑ์ผ๋ก ์ธํ ๋ถํ์ค์ฑ์ ๋ฐฉ์งํ๋ ์ฌ์ ์
๋ฐฉ์ ํ๊ณ๊ฐ๋ ์ฒด๊ณ๋ก ์ ํํด์ผ ํฉ๋๋ค. (์ฌ๋ฐ๋ฅธ ์ฌ์ ์ ์ฌ์ฌ์ ๋์ ์ ์ฐฉ)
โ ๊ฒฐ๊ณผ๋ง์ผ๋ก ์ฒ๋ฒํ๋ ๊ฒ์ด ์๋๋ผ ์ข์ ํ๊ณ์ ๋ณด์ ์์ฐ์ ์ ๋ํ๋๋ก ๊ณผ
์ ๊ณผ ์ ์ฐจ๋ฅผ ๊ฐ๋ ํด์ผ ํฉ๋๋ค.
โ ์ถฉ๋ถํ ์ฌ์ฌ์ ๊ฐ๋ ์ด ์ด๋ฃจ์ด์ง ์ ์๋๋ก ๊ฐ๋ ๊ธฐ๊ตฌ์ ์ธํ๋ผ๊ฐ ํ๋ ๊ตฌ์ถ
๋์ด์ผ ํฉ๋๋ค. (๊ฐ๋ ์กฐ์ง์ ๊ฐํ, ์ ๋ฌธ๊ฐ ํจ๋์ ๊ตฌ์ถ, ์ค๊ฒฌ ๊ฐ๋ ์ธ์์ ์ถฉ์
ํ์)
์์น์ค์ฌ ํ๊ณ๋ฅผ ์ค์ฒํ๊ธฐ ์ํ ์ ๋์ ์ฅ์น๋ฅผ ๋ณด์ํ์ฌ์ผ ํฉ๋๋ค.
โ ํ๊ณ๊ธฐ์ค์ ํด์ํ๊ณ ํ์ ์ ํ ๋ ๊ธฐ์ ์ ๋ฐฉ์ด๊ถ์ ์ถฉ๋ถํ ๋ณด์ฅํ์ฌ ์ฆ๊ถ
์ ๋ฌผ์์ํ ์กฐ์น์ ์ ๋ขฐ๋๋ฅผ ์ ๊ณ ํด์ผ ํฉ๋๋ค. (์ฌ์ฌ๋ณด๊ณ ์ ์ด๋๋ณต์ฌ์ฒญ๊ตฌ๊ถ ๋ณด
์ฅ, ์ ๋ฉด์ ๋์ฌ์ ์ค์, ๊ฒฐ์ ๋ฌธ ๋ด์ฉ์ ๊ตฌ์ฒดํ ๋ฑ)
โ ๊ณ ์์ ์๋ฒํ์๋ฅผ ํ๋จํ ๋ ๋ช ํ์ฑ์ ์์น์ ๊ณ ๋ คํ์ฌ ์๊ฒฉํ ํ๋จ์ฒด๊ณ
๋ฅผ ์ ์ฉํด์ผ ํฉ๋๋ค.
โ ์ฅ๊ธฐ์ ์ผ๋ก ํ๊ณ์ฒ๋ฆฌ๊ธฐ์ค๊ณผ ์์ ๊ธฐ์ค์ ์ ํตํ ์ ๋ฌธ๊ฐ๋ค๋ก ํ๊ณ์ฌ๊ฑด์ ์
๋ฌธ์ ์ผ๋ก ์ฒ๋ฆฌํด์ผ ํฉ๋๋ค. (ํ๊ณ์ฌํ์์ ์ค๋ฆฝ ์ถ์ง)
์ด ์์ฝ์์ ์ ์ฑ ์ ์ธ์ด ๊ท์น์ค์ฌ์ ๋ฒ์ฒด๊ณ์ ์ฌํ๊ท๋ฒ์ ๊ฐ์ง ๊ตญ๊ฐ๋ค์ด ์์น
์ค์ฌ ํ๊ณ๋ฅผ ๋์ ํ ๋ ๋์์ด ๋๊ธฐ๋ฅผ ๋ฐ๋๋ค.
์ฐธ๊ณ ๋ฌธํ 109
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<๊ตญ๋ด ์ฐธ๊ณ ๋ฌธํ>
๊ธ์ต๊ฐ๋ ์. 2017. 2017๋ ๋ ํ๊ณ๊ฐ๋ฆฌ์ ๋ฌด ์ด์๊ณํ.
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ํค๋๊ฐ? - ์๋ณธ์์ฅ์์์ ํ๊ณ์ ๋ณด ์ ์ฉ์ฑ์ ํตํ ๋ถ์. ์์ฐ์ฑ๋ ผ์ง(์ 29๊ถ ์ 2
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ํ์ข ์. 2018. IFRS ์ํ ์๋ ๊ฐ๋ฆฌ์ ๋์ ๋ฌธ์ ์ ๊ณผ ๊ฐ์ ๋ฐฉํฅ. ์ 3ํ ๊ฐ์ฌ์ธ์ํฌ์.
PRINCIPLES-BASED ACCOUNTINGWe must strike flint to start fire
์ธ์/2021. 3.
๋ฐํ/2021. 3.
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