IFRS도입 후 기업의 회계방법선택에 관한 비교연구

It is obvious that financial statements would be more valuable internationally by adoption of IFRS. But, it is questioned that the introduction of IFRS can improve effectively usefulness of financial report in domestic due to the lack of comparability between firms. Comparability between internal firms after IFRS adoption is up to accounting methods which internal firms chose themselves among multiple choices allowed by IFRS. Therefore, this study examine which choices the firms make among accounting method allowable under IFRS. The firms which early adopted IFRS in 2009 and 2010 are chosen for study. And usefulness of IFRS from comparability can be searched with what kinds of choices they've made before and after taking introduction of IFRS. It is the goal of this study to search the change of internal comparability between firms and over time before and after introduction of IFRS. In result, in respect to report form of financial statements, arrangement order and elements of capital of balance sheet, definition of operating income in income statements are different before and after adoption of K-IFRS. In respect to accounting choices, all firms have similar choice about the first introduced allowable method. And, they hold on their choice as old way, even though the range of choice is expanded or it is asked to reassess. They don't even report the method that is explained in K-GAAP, not in K-IFRS. Consequently, there's not showing grave differences from accounting choice between firms to make change of value of elements of financial statements. In comparison, the reporting form of already produced information show some differences. So, the users need to pay attention when they compare the financial statements between firms.