K-IFRS 재무제표 본문 및 XBRL 계정과목 사용 현황

To facilitate the collection and utilization of financial information by information users, the Financial Supervisory Service (hereinafter, FSS) provides financial statements accounts and amounts in the form of OpenAPI or text files. It also requires listed companies to disclose financial information using XBRL(eXtensible Business Reporting Language). However, there exist limitations in comparing the financial information between firms. First, it is not easy to compare the accounts between companies because many different account names are used in the body of the financial statements. In terms of XBRL, firms often use arbitrarily created taxonomy, rather than complying with the FSS’s standard XBRL account taxonomy. Even if firms report XBRL using standard XBRL taxonomy, the XBRL taxonomy often does not match the actual account in the financial statements. To enhance the comparability, it is necessary to check whether there are simple typos or more appropriate accounts for newly appeared accounts each year. For the XBRL reporting, FSS might consider allowing outsourcing it to specialists. This study investigates the diversity of the financial statements and XBRL accounts. Our study has a limitation that it simply looked at the figures without looking deeply at the specific accounts.