IFRS9이 은행의 금융상품 회계처리 및 재무보고와 과세소득에 미치는 영향

In order to improve the complexity in reporting financial instruments and the problems of accrued credit losses of IAS39(Financial Instruments: Recognition and Measurement), IFRS9(Financial Instruments) was enacted and effective January 1, 2018. This study describes the main changes in the accounting for financial instruments applying IFRS9 and analyzes the case of conversion effects of banks. This study analyzes how IFRS9 affects banks' relevant regulatory environment and how banks respond to changes caused by IFRS9. As a result of this study, the effects of the fair value profits and losses on financial assets held by banks increase, and the credit loss allowance increases due to changes in impairment methodology. And in response, banks change their portfolio of financial assets. However, there is no significant change in regulatory capital. In addition, this study analyzes the effects of change in accounting due to IFRS9 on taxable income and tax adjustments. The tax authorities should give timely advice on the direction of the revision of the tax law before the implementation of the amendment standards so that the companies applying the amendment standards should prepare the tax adjustment data in advance and make appropriate accounting for income taxes of the interim financial statements.