국제회계기준(IFRS) 도입에 따른 패스트푸드 기업의 재무상태 변화에 관한 사례분석 연구

This study analyzed possible change of the financial status of a food service business corporation when it uses Korea-International Financial Reporting Standards(K-IFRS) for its financial statement. As a case study, based on the K-IFRS, this study modified the financial statement and statement of comprehensive income of two food service business corporations(i.e., Lotteria and SRS Korea). Results showed that asset and debt of the two companies were increased, while capital was decreased when the modified version of financial statement was used. Results also indicated that statement of comprehensive income was increased in Lotteria, while it was decreased in SRS Korea when the modified version was applied. These changes suggest that K-IFRAS might better reflect the actuality of a food service company. It also implies that food service industry might need to decide the accounting standards within the range of K-IFRS, which might maximize the firm's financial performance.