사업결합에 의한 무형자산 공시의 정보유용성

[Purpose] With the introduction of K－IFRS in Korea, the recognition and evaluation of intangible assets for the accounting for business combinations take considerable time and money, and the information usefulness of intangible assets disclosure by business combinations is to be examined and improved. [Methodology] In 2017－2018, 258 transactions (118 entities) occurred in a business combination were collected and major disclosures related to intangible assets were analyzed. [Findings] First, the analysis shows that the transfer consideration associated with all business combinations transactions, assets acquired, liabilities acquired, non－controlling interests and goodwill, is listed on a case－by－case basis without considering the importance of the business transaction. Second, the combination notes often do not provide a detailed type of intangible asset, and the intangible asset－related notes separately list the increase or decrease in the type of intangible asset produced by aggregating all transactions, indicating that information is not available for each type of intangible asset in each business combination. [Policy Implications] It was proposed to disclose the types of intangible assets that take into account the relative importance in the business combination. It was also proposed to disclose the amount for each type of intangible asset in which the consideration for acquisition is properly allocated. This improvement is expected to provide useful information to users of financial information. It is also deemed that stakeholders, including the accounting standard－setting body, may be able to assist in enacting or amending the requirements or improving the disclosure system.