K-IFRS의 도입이 주요재무비율에 미치는 영향

This study searched the problems caused by change of accounting standards and examined the matters to be considered when utilizing financial information produced by K-IFRS by analyzing the differences of major financial ratios caused by adoption of K-IFRS from the viewpoint of information users. This study analyzed the financial ratios among enterprises and by periods, using the data of 14 enterprises which adopted K-IFRS earlier. The results showed the differences in most financial statements regardless of the methods and the types of financial statements used for analysis. In the analysis of the same enterprise, the sizes and marks of financial ratios were different according to accounting standards. This suggests that decision-making would be erroneous when the enterprises are compared by the financial ratios produced by different accounting standards. The analysis showed that the possibility of periodic comparison would reduce because the increases and decreases of yearly financial ratios were different according to accounting standards. In addition, the result that major financial ratios were different by the types of financial statements used for production means that the possibility of financial ratio comparison would be decreased due to the changes of major financial statements by K-IFRS. This study discovered the differences of financial ratios caused by change of accounting standards to K-IFRS. This reduces the confusion in financial market following change of accounting standards because it makes financial information users consider differences of the comparison possibility in decision-making. In addition, this study can reduce the social costs to be caused by the change of accounting standards by helping appropriate organizations make decisions minimizing drastic changes in information circumstances, and can be utilized from the year of 2011 when dual accounting standards are applied according to whether the stocks are listed.