K-IFRS의 도입에 따른 회사법상 법적 문제

This paper studies some legal issues of Korean Company Law according to the introduction of Korean International Financial Reporting Standard (hereinafter, K-IFRS). Since 2011, K-IFRS has had great impacts on Korean corporate business circumstance, Despite of the dramatic revision of Korean Company Law, there still remain some important legal issues to be solved in relation with K-IFRS. Korean Company Law and the accounting practice show big difference in approaching method of calculating the limit of the dividends. K-IFRS has a different concept about a corporate capital which is not the same with that of Korean Company Law. Furthermore, K-IFRS provides accounting method focused on the substance for the accounting of various hybrid financial products. Korean Company Law needs additional adjustments and disambiguation about calculating the limit of the dividends. Moreover, the regulations prohibiting transfer of a corporate asset into the shareholders are not in harmony with each other. This paper also examines the legal issues related with consolidated financial statement introduced by K-IFRS and revised Korean Company Law. Consolidated financial statement will have an influence on minority shareholders in a controlling company and it may cause an issue of reinforcing the protection of them.