본 연구는 우리나라의 회계기준이 한국채택국제회계기준으로 변경되는 것이 현행의 기업회계기준에 따른 회계처리에 비해 재무제표 상의 주요계정금액에 어떠한 차이를 가져오는지 분석한다. 분석을 위해 2009년도에 한국채택국제회계기준을 조기도입한 12개 기업의 2007년과 2008년도의 한국채택국제회계기준을 적용한 주요계정금액과 2007년 및 2008년도에 기업회계기준에 의해 보고된 주요계정금액의 차이를 비교하였다. 분석결과 재무상태표 상에 나타나는 자산총계 및 부채총계는 한국채택국제회계기준을 적용하는 경우 현행 기업회계기준을 적용하는 경우에 비해 그 금액이 크게 나타나고, 자본총계의 경우 작게 나타나지만 모두 통계적으로 유의하지는 않았다. 또한 손익계산서 상의 매출액 및 매출총이익, 영업손익은 한국채택국제회계기준을 적용하는 경우 기업회계기준에 비해 크게 나타나며, 법인세차감전순손익과 당기순손익은 작게 나타나지만 그 차이가 통계적으로 유의하지 않았다. 이처럼 한국채택국제회계기준을 적용하는 경우와 기업회계기준을 적용하는 경우에 유의한 차이가 발생하지 않는 결과는 두 회계기준 간에 측정상의 실질적인 차이가 존재하지 않을 가능성을 의미한다. 본 연구는 한국채택국제회계기준의 도입으로 인한 회계기준의 변경이 재무제표 상의 주요계정금액에 차이를 가져오지 않음을 보여 회계기준의 변경에 따른 혼란없이 회계정보이용자들이 합리적인 의사결정을 할 수 있게 한다. 또한 회계정보를 이용한 선행연구의 결과도 회계기준의 변경에 따라 큰 차이가 나타나지 않을 가능성을 제시함으로써, 선행연구결과를 이용한 회계학관련 실증연구에도 유용하게 사용될 수 있다.

This study analyzes the differences in the amount of major accounts on the financial statements prepared by the Korean International Financial Reporting Standards (K-IFRS) and those by the K-GAAP, as the Korean financial accounting standards were changed to the K-IFRS. For analysis, this study compares the major accounts amount in 2007 or 2008 made pursuant to the K-IFRS and that in 2007 and 2008 made pursuant to the K-GAAP of the twelve companies which adopted the K-IFRS in 2009. The analysis shows that total assets and total liabilities were increased but total stockholder’s equity were decreased on the balance sheets when the K-IFRS were applied than when K- GAAP were applied. In addition, sales, gross profit and operating income were increased but income and loss before income taxes and net income were decreased on the income statements when the K-IFRS were applied than when the K-GAAP were applied. But the differences were statistically insignificant in any case. This suggests that there might be no real differences between two accounting standards. This study helps accounting information users make reasonable decision using accounting information under K-IFRS by showing that adoption of the K-IFRS does not change the major accounts amount on the financial statements. In addition, since this study shows that change of accounting standards might not bring significant differences, this study would be useful for empirical research which uses the results of previous studies in accounting.

This study analyzes the differences in the amount of major accounts on the financial statements prepared by the Korean International Financial Reporting Standards (K-IFRS) and those by the K-GAAP, as the Korean financial accounting standards were changed to the K-IFRS. For analysis, this study compares the major accounts amount in 2007 or 2008 made pursuant to the K-IFRS and that in 2007 and 2008 made pursuant to the K-GAAP of the twelve companies which adopted the K-IFRS in 2009. The analysis shows that total assets and total liabilities were increased but total stockholder’s equity were decreased on the balance sheets when the K-IFRS were applied than when K- GAAP were applied. In addition, sales, gross profit and operating income were increased but income and loss before income taxes and net income were decreased on the income statements when the K-IFRS were applied than when the K-GAAP were applied. But the differences were statistically insignificant in any case. This suggests that there might be no real differences between two accounting standards. This study helps accounting information users make reasonable decision using accounting information under K-IFRS by showing that adoption of the K-IFRS does not change the major accounts amount on the financial statements. In addition, since this study shows that change of accounting standards might not bring significant differences, this study would be useful for empirical research which uses the results of previous studies in accounting.

financial statements, the K-GAAP, the Korean International Financial Reporting Standards (K-IFRS)