한국채택 국제회계기준(K-IFRS)과 의료기관회계준칙에 관한 비교 연구

Recently, the Accounting Standards of many countries including the United States have shown the tendency to replace to International Financial Reporting Standards(IFRS). This study aims to compare the K-IFRS with the Hospital Accounting Systems Revision. Three important characteristics of IFRS are as follows. First, IFRS is the principle-based standards, on the other hand, Hospital Accounting Systems Revision in Korea version is the rule-based standards. Second, the financial statement of IFRS provides useful information throughout the consolidated financial statements, but healthcare institutions are based on the financial statements of each institution financial reporting. Third, assets and debt have estimated to be the acquisition cost in the healthcare institutions but they of IFRS will be estimated by the fair value. In order that the financial statements adopting the newly established K-IFRS can be used internationally, we have to be ready to the road-map for the full adoption of IFRS in Korea healthcare institutions from now on.