우리나라 외감법 등 회계개혁법안의 변화와 회계투명성의 위협 요인에 대한 고찰

The purpose of this study is to identify the changes of the accounting reform bill and to suggest ways to improve the transparency of accounting. Korean financial crisis in 1997 was due to the problem of corporate governance and lack of transparency in accounting. Also, Korea adopted various measures to improve its governance structure. In particular, in order to mitigate national discounts and improve transparency in accounting, Korea introduced a compulsory obligation to introduce IFRS in 2011. However, many accounting frauds occurred due to abuse of discretion on the scope of consolidation of international accounting standards such as savings banks, startup venture companies, and STX and Daewoo Shipbuilding & Marine Engineering. Therefore, in line with the social demand in pursuit of transparency, following the introduction of the Kim Young-Ran law in 2016, the outsourcing law was completely revised in 2017, and a positive change in accounting transparency is expected. Nevertheless, there are still threats to accounting transparency due to the exception rules that can circumvent discretionary abuse and outlier laws in international accounting standards. This study will help improve the transparency of accounting in Korea by looking at the threats of accounting changes and accounting transparency. “Therefore the righteous will steadfastly go his way, and he that is clean with hands will gain strength (Job 17: 9).”