한국채택국제회계기준(K-IFRS) 도입에 따른외식기업의 재무상태, 경영성과 변화에 관한 연구

The current research analyzed the economical effects through the changed financial status after adopting K-IFRS in the Foodservice companies. Because the K-IFRS reflects the firm's actuality, the allowance or goodwill not physically occurred were adjusted in assets of the financial statement. And the liability was increased more than before due to the retirement allowance evaluated by the actuarial method. Also in the comprehensive income statement, net income was increased due to the exclusion of the not occurred sales amortization from the selling and general administrative expenses, while the benefits of companies were decreased because the financial assets and actuarial income of the liability of retirement allowance were included on the comprehensive income statement. The firms adopting K-IFRS are expected to be a leading company in this particular industry by inducing external investors and expanding firms' scale. Comparing the firms which would not adopt K-IFRS, the K-IFRS adopted firms will have more chance to be able to increase the market value and credibility.