K-IFRS 적용기업의 재무제표 변동에 관한 연구

Raising the reliability and a transparency of accounting information, the accounting standards change which is systematic for joined in and change of enterprise environment and was continued and was come. From the research which sees K-IFRS publication after that 2009 K-IFRS early rising application the enterprises which publish comparison analyzes K-GAAP and K-IFRS public notification facts in the object with to grasp the fluctuation fact of financial statement, there is a goal of the research which raises a gain and loss degree about accounting environmental change. The research analytical result which sees with afterwords is same. First, K-IFRS applications financial affairs shame (assets, liabilities and equity) come appeared with the fact that is fluctuation to connection compensation scope. Second, K-IFRS applications financial statement indication method (accounts subject indication method or operating profit indication, account possibility, chief number of page) appeared with the fact that is fluctuation. The analytical objective application enterprise is small scale with limit point of the research which sees, divides type of business by deviation etc., there is a difficult side, in property size and public notification resultant coupler This paper limit of the enterprise the analysis becomes accomplished even in individual standard and 2011 from the enterprise of after that property size 2 trillion or more won obligatory application with character about type of business by financial statement fluctuation judges the additional data which is published with the fact that the comparative analysis will be possible. The research result important which sees Difference leads about financial statement fluctuation fact of the enterprise and with the fact that will be able to presume the future fluctuation facts of the kindred competitive enterprise with step K-IFRS applications the domestic enterprises will improve and will be able to raise a reliability in order, that the preparation the educational and system of accounting construction etc. enterprises for being active is necessary about the accounting specialists, judge the transparency of accounting information from global market.