earticle

영어

This paper is to understand what effects the introduction of IFRS(International Financial Reporting Standard) will have on legacy AIS(Accounting Information Sysgtem) and how to minimize the problems of that. In order to meet that purpose, we have to recognize the difference between K-GAAP(Korea-Generally Accepted Accounting Principles) and K-IFRS(Korea-International Financial Reporting Standards) first. And then we try to find out what effects the difference between K-GAAP and K-IFRS will have on the legacy AIS. In order to avoid the disorder When K-IFRS will be introduced to the company, new functions have to be added to existing system in proper manner and some existing functions should be changed correctly according to K-IFRS. And CIO(Chief Informatoin Officer) should have to make a careful decision what is the better solution between in-house development and outsourcing for developing new system.