외식기업의 국제회계기준(IFRS) 도입에 따른 퇴직연금회계처리에 대한 영향 분석 연구

In this study, we identify the differences between GAAP and IFRS to analyze the evolution of retirement benefits in accordance with the IFRS adoption food service company, we analyzed the impact of applying IFRS. The result of applying the food service companies, the financial statements have been expected to occur the increase in debt, decrease in non-operating revenue and change of profit and loss. In the practical part, it is expected to occur as such in helping accordance with the actuaries and incurring cost. In addition, it was estimated to cause problems in debt in the financial statements. Therefore, food service companies will need to understand and prepare for problems that can occur by analyzing the case of listed companies have already introduced the effects of the adoption of IFRS.