호스피탈리티 기업의 한국채택국제회계기준(K-IFRS)도입 전략

• 영문명: The Adopting Strategy of K-IFRSfor the Companies in the Hospitality Industry
• 발행기관: 한국외식경영학회
• 저자명: 곽용섭(Yong Sub Kwock)
• 간행물 정보: 『외식경영연구』13권 4호, 363~383쪽, 전체 21쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2010.10.30

영문 초록

Korea has a schedule to adopt international financial reporting standards(IFRS) in 2011 as the need of unification of global accounting standards is growing. It means the dramatic changes of accounting systems for the companies in Korea no matter the size of the companies. But the companies in the hospitality industry are not ready to adopt the IFRS because of some difficulties such as the shortage of knowledge, increased cost, and the small size of the company. Thus, this article has written to provide the guidelines in applying IFRS for the companies in the hospitality industry. This article introduces the nature of IFRS and Korean GAAP(generally accepted accounting principle), the differences between IFRS and Korean GAAP, and the effects of IFRS to the companies in Korea when they change the accounting system from Korean GAAP to IFRS. Finally the strategic guidelines are provided to the companies in the hospitality industry for the successful IFRS adoption.