K-IFRS 도입에 따른 금융업의 재무제표 항목 영향 분석

This study conducts an empirical analysis on enterprises listed in stock market with Korean International Financial Reporting Standards (K-IFRS) to find differences between financial statements with former Korea Generally Accepted Accounting Principles (K-GAAP) and financial statements with current Korean International Financial Reporting Standards (K-IFRS). In order to analyze differences between financial statements with K-GAAP and financial statements with K-IFRS, this study formulates through theory research and advance research and tests by analyzing fluctuation rate differences between two groups. As a result of the analysis, the result, "debt equity ratio increases after K-IFRS is introduced" by the Financial Supervisory Service after analyzing debt equity ratios only for enterprises which applied K-IFRS earlier is different from an empirical analysis on financial institutes in 2011. Thus, bad debts, loan bond, capital of insurance companies, and debts of banks reconfirm the result of the analysis which the Financial Supervisory Service conducted for enterprises which applied K-IFRS earlier. This study extended an analysis which the Financial Supervisory Service conducted for financial businesses to investigate the influence of K-IFRS, with a sample of enterprises which published financial statements of 2011. This study has its significance in confirming different results from the Financial Supervisory Service as for debt equity ratio. If empirical study can be done by continuously identifying the financial business through such case studies and accumulating data, follow-up study will be able to propose a reich of policy alternatives for the settlement of K-IFRS.