{"id":12053,"date":"2026-04-08T20:48:46","date_gmt":"2026-04-08T11:48:46","guid":{"rendered":"https:\/\/jore2.com\/news-10260-pwc-ifrs-18\/"},"modified":"2026-04-08T20:48:46","modified_gmt":"2026-04-08T11:48:46","slug":"news-10260-pwc-ifrs-18","status":"publish","type":"post","link":"https:\/\/jore2.com\/?p=12053","title":{"rendered":"\uc911\uacac\u00b7\uc911\uc18c\uae30\uc5c5\uc758 \ud68c\uacc4 \ud45c\uc900\ud654, 2027 \ub144\uc744 \uc55e\ub450\uace0 \uc62c\ud574\uac00 \uacb0\uc815\uc801 \uc2dc\uc810"},"content":{"rendered":"<div class=\"jore2-editor-byline\">\n<p><strong>\ud55c\uc11c\uc900<\/strong><\/p>\n<\/div>\n<p>2027 \ub144 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uc758\ubb34\uc801\uc73c\ub85c \ub3c4\uc785\ub418\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900 IFRS 18 \uc758 \ubcc0\ud654\uc5d0 \ub9de\ucdb0 \uc911\uacac \ubc0f \uc911\uc18c\uae30\uc5c5\ub4e4\uc774 \uc62c\ud574\ub97c \uc900\ube44\uc758 \uace8\ub4e0\ud0c0\uc784\uc73c\ub85c \uc0bc\uc544\uc57c \ud55c\ub2e4\ub294 \ubd84\uc11d\uc774 \uc81c\uae30\ub410\ub2e4. \uc0bc\uc77cPwC \ub294 \uc0c8\ub85c\uc6b4 \uae30\uc900\uc774 \uc801\uc6a9\ub418\uae30 \uc804\uc778 \ud604\uc7ac \uc2dc\uc810\uc774 \uc2dc\uc2a4\ud15c \uac1c\ud3b8\uacfc \ub0b4\ubd80 \ud504\ub85c\uc138\uc2a4 \uc815\ube44\ub97c \uc704\ud55c \ucd5c\uc801\uc758 \uc2dc\uae30\ub77c\uace0 \uac15\uc870\ud558\uba70, \uae30\uc5c5\ub4e4\uc774 \uc120\uc81c\uc801\uc73c\ub85c \ub300\uc751\ud560 \uac83\uc744 \uad8c\uace0\ud588\ub2e4.<\/p>\n<p>\uc774\ubc88 \uae30\uc900 \ubcc0\uacbd\uc758 \ud575\uc2ec\uc740 \uae30\uc874 \uc190\uc775\uacc4\uc0b0\uc11c\uc758 \uad6c\uc870\ub97c \uadfc\ubcf8\uc801\uc73c\ub85c \uc7ac\ud3b8\ud558\ub294 \ub370 \uc788\ub2e4. IFRS 18 \uc740 \uc190\uc775\uacc4\uc0b0\uc11c\ub97c \uc601\uc5c5, \ud22c\uc790, \uc7ac\ubb34\ub77c\ub294 \uc138 \uac00\uc9c0 \uba85\ud655\ud55c \ubc94\uc8fc\ub85c \uc7ac\uad6c\uc131\ud558\uc5ec \uae30\uc5c5\uc758 \uc7ac\ubb34\uc131\uacfc\ub97c \ub354 \ud22c\uba85\ud558\uace0 \uc77c\uad00\ub418\uac8c \ubcf4\uc5ec\uc8fc\ub3c4\ub85d \uc124\uacc4\ub410\ub2e4. \ud2b9\ud788 \uacfc\uac70 \uae30\uc5c5\ub9c8\ub2e4 \uc0c1\uc774\ud558\uac8c \uc801\uc6a9\ub418\ub358 \uc601\uc5c5\uc774\uc775\uc758 \uc815\uc758\uc640 \uc0b0\ucd9c \ubc29\uc2dd\uc744 \ud45c\uc900\ud654\ud568\uc73c\ub85c\uc368, \ud22c\uc790\uc790\uc640 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc774 \uae30\uc5c5\uc758 \uc2e4\uc81c \uacbd\uc601 \uc131\uacfc\ub97c \ubcf4\ub2e4 \uc815\ud655\ud558\uac8c \ube44\uad50\u00b7\ubd84\uc11d\ud560 \uc218 \uc788\ub294 \ud1a0\ub300\ub97c \ub9c8\ub828\ud588\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \ub2e8\uc21c\ud55c \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc758 \ubcc0\uacbd\uc744 \ub118\uc5b4 \uae30\uc5c5\uc758 \uacbd\uc601 \uc804\ub7b5\uacfc \ubcf4\uace0 \uccb4\uacc4 \uc804\ubc18\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce5c\ub2e4. \uc911\uacac\u00b7\uc911\uc18c\uae30\uc5c5\uc758 \uacbd\uc6b0 \ub300\uaddc\ubaa8 \uc0c1\uc7a5\uc0ac\uc5d0 \ube44\ud574 \uc2dc\uc2a4\ud15c \uc804\ud658\uc744 \uc704\ud55c \uc2dc\uac04\uacfc \ube44\uc6a9 \ubd80\ub2f4\uc774 \uc0c1\ub300\uc801\uc73c\ub85c \ud074 \uc218 \uc788\uc5b4, 2027 \ub144 \uc801\uc6a9 \uc2dc\uc810\uc744 \uc5ed\uc0b0\ud558\uba74 \uc62c\ud574\uac00 \uc2e4\uc81c \uc900\ube44 \uc791\uc5c5\uc744 \ub9c8\ubb34\ub9ac\ud574\uc57c \ud560 \ub9c8\uc9c0\ub9c9 \uae30\ud68c\uc5d0 \ud574\ub2f9\ud55c\ub2e4. \uc0bc\uc77cPwC \ub294 \uc774\ub7ec\ud55c \ud750\ub984 \uc18d\uc5d0\uc11c \uae30\uc5c5\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \uae30\uc900\uc5d0 \ub9de\ucdb0 \uc7ac\ubb34 \ub370\uc774\ud130\ub97c \uc7ac\uad6c\uc131\ud558\uace0 \ub0b4\ubd80 \ud1b5\uc81c \uccb4\uacc4\ub97c \uac15\ud654\ud55c\ub2e4\uba74, \ud5a5\ud6c4 \uad6d\uc81c 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