개정상법 회계 관련 규정과 한국채택국제회계기준규정의 비교 연구

The Commercial Code has amended on March in 2011. One of the purpose of the amendment is to eliminate discrepancies between the Accounting Regulation in Commercial Code and the Financial Accounting Standards. There were many Accounting Regulations in Commercial Code different from the Financial Accounting Standards that should be reconsidered. Korean government adopted the International Financial Reporting Standards. Accepting the International Financial Reporting Standards is an international trend. The full adoption of the International Financial Reporting Standards to Korea affects not only to the domestic Accounting Regulations but also to the legal areas related to accounting. After reviewing the differences between the Accounting Regulation in revised Commercial Code 2011 and the K-IFRS, analyzes additional issues. Results of the study are summarized as follows : First, There are many overlapping regulations among the Commercial Law, External Audit Law and K-IFRS related to accounting. This will increase a burden of a company. The External Audit Law needs to be revised. Second, It is very difficult to translate the original International Financial Reporting Standards into Korean perfectly. There can be some legal problems when use a translated version of the International Financial Reporting Standards. This study investigates the legal status of International Financial Reporting Standards that are translated. Third, it's the dominant trend to accept the International Financial Reporting Standards as the Generally Accepted Accounting Principle(GAAP). Fourth,The calculation regulations and the assesment principle of assets on the Commercial Code has revised. And this revision eliminates discrepancies between the Accounting Regulation in Commercial Code and the Financial Accounting Standards. Fifth, There are still some issues with the introduction and application of the International Financial Reporting Standards. The range of capital is unclear under the International Financial Reporting Standards. The clause relating to elimination of unrealized gains should be defined more clearly.