K－IFRS 도입 이후 상장기업의 자본공시에 관한 연구

The objective of this research lies in, under the condition that IFRS should be completely adopted, proposing how to improve the capital disclosures of the listed companies through analysis of the current practices considering the features of the Korean economy and availability of the accounting information. The research was focusing on improving availability of the accounting information and companies’ capability of financial statements through constant maintenance of the K－IFRS, which shall be the next subject proposed by fsc and fss. This research analyzed the capital disclosures of the listed companies after adoption of K－IFRS. The results of the analysis were as follows. The types of capital disclosures can be categorized into 30 formats after 183 disclosures were analyzed among the listed companies on the KOSPI 200 index. The items for the disclosures were capital, share premium, other equity items, retained earnings, contributed equity and reserve, capital surplus, adjusted capital, accumulated other comprehensive income, contributed equity, other components of equity, reserve, other equity, treasury shares, other contributed equity, hybrid bonds, revaluation reserve etc. It shows that the corporations have not adopted the rules for capital disclosures in accordance with the K－IFRS in an adequate manner even after the complete adoption. In the meantime, the analysis of the 30 companies on the KOSDAQ STAR index showed that the types can be classified in 16 formats and the items were capital, share premium, other equity items, retained earnings, capital surplus, adjusted capital, accumulated other comprehensive income, contributed equity, other components of equity, reserve, other equity, treasury shares, other contributed equity etc. It could be learned that contributed equity, reserve, hybrid bonds and revaluation reserve were not found compared to the companies on the KOSPI 200 index. Actually, considering the fact that the number of companies was merely approx. 1/6 of the KOSPI 200, the items for the capital classification in KOSDAQ were relatively a lot. Through this research, contributed equity(capital, capital provisions, earnings provisions and other components of equity), accumulated other comprehensive income and retained earnings can be presented for the types of capital disclosure.