IFRS 18 도입에 따른 영업손익 공시체계 및 제도적 대응방안 제언

[Purpose]This study aims to analyze the institutional impact and implications of adopting IFRS 18, which is scheduled for implementation in 2027, on the Korean accounting system, and to propose practical strategies for its effective integration into the domestic context. [Methodology]Through a comprehensive literature review centered on the IFRS 18 standard and the Korean draft K－IFRS No. 1118, this study examined related prior research, domestic accounting regulations, and legal frameworks. Institutional and policy implications were derived, focusing on practical acceptance and systemic alignment. [Findings]IFRS 18 introduces a residual－based definition of operating profit, mandatory MPM disclosure, and a restructuring of the income statement by category to enhance comparability. However, structural gaps with Korea’s existing accounting framework remain. To address this, the study proposes a dual－track approach: adopting IFRS 18’s operating profit structure in the financial statement body while concurrently disclosing the traditional K－IFRS－based operating profit through MPMs in the notes for a transitional period. In addition, the study offers detailed suggestions for ensuring the institutional credibility of MPMs and for upgrading ERP systems and disclosure infrastructure. [Implications]Beyond interpretive analysis of IFRS 18, this study presents practical policy and institutional recommendations to facilitate its effective adoption in Korea. It contributes academically and practically by providing foundational insights for regulators, including the Financial Services Commission and the Korea Accounting Standards Board, in developing implementation strategies and legislative reforms.