국제회계기준 도입이 통신회계제도에 미치는 영향에 관한 연구

This study suggests a revision case study that accounting regime for telecommunication industry following the adoption of International Financial Reporting Standards(IFRS) in 2011. The accounting regime for telecommunication industry is a system which provides relevant accounting information to regulators in order to develop telecom policy and to promote fair competition among operators in telecommunication industry. Telecom industry is subject to regulation and regulators set up a policy and lead fair competition using information provided by accounting regime for telecom industry. In particular, telecom accounting plays a basic and the most important role in regulation as ex post regulatory remedy was introduced. Most provisions of IFRS or New K-GAAP apply in telecom accounting except some separate provision which is required for regulatory purpose. Domestic listed company must adopt IFRS and unlisted company applies New K-GAAP in 2011. This study introduces the case study that revised accounting regime for telecom industry accompanied by regulatory purpose and principles as to these changes from general purpose accounting. The study results help better understanding on accounting regime for telecom industry and used for benchmarking at other public industry such as electronics and water. It is also expected that those results are useful to make relevant policy in countries that are planed to adopt IFRS.