{"id":135838,"date":"2026-01-20T17:21:51","date_gmt":"2026-01-20T09:21:51","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=135838"},"modified":"2026-01-20T17:21:53","modified_gmt":"2026-01-20T09:21:53","slug":"%ed%99%8d%ec%bd%a9-%ed%9a%8c%ea%b3%84%ea%b8%b0%ec%a4%80-%ea%b0%9c%ec%a0%95%ec%82%ac%ed%95%ad","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%ed%9a%8c%ea%b3%84%ea%b8%b0%ec%a4%80-%ea%b0%9c%ec%a0%95%ec%82%ac%ed%95%ad\/","title":{"rendered":"2026\ub144 \ud64d\ucf69 \ud68c\uacc4\uae30\uc900(HKFRS) \ucd5c\uc2e0 \uac1c\uc815\uc0ac\ud56d"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"135838\" class=\"elementor elementor-135838\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a938e3 e-con-full e-flex e-con e-parent\" data-id=\"9a938e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e96b33 elementor-widget elementor-widget-text-editor\" data-id=\"9e96b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW250857501 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">2026\ub144 HKFRS <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\ucd5c\uc2e0<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\uc5c5\ub370\uc774\ud2b8\uc5d0\ub294<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\uae30\uc874<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">(IFRS)\uacfc\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\uae34\ubc00\ud788<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\uc5f0\uacc4\ub41c<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\uc8fc\uc694<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\uac1c\uc815\uc0ac\ud56d\uc774<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\ud3ec\ud568\ub418\uc5b4<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">\uc788\uc2b5\ub2c8\ub2e4<\/span><span class=\"NormalTextRun SCXW250857501 BCX0\" data-ccp-parastyle=\"heading 2\">.<\/span><\/span><span class=\"EOP SCXW250857501 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bf9359 e-flex e-con-boxed e-con e-child\" data-id=\"0bf9359\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b46c1 elementor-widget elementor-widget-text-editor\" data-id=\"e6b46c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">HKFRS\/IFRS 9(\uae08\uc735\uc0c1\ud488\u00a0\ud68c\uacc4) \ubc0f HKFRS\/IFRS 7(\uacf5\uc2dc)\u00a0\uad00\ub828\u00a0\uaddc\uc815\uc774\u00a0\ubcf4\ub2e4\u00a0\uba85\ud655\ud574\uc838\u00a0\uac70\ub798\u00a0\uacc4\uc57d\uacfc\u00a0\uae08\uc735\uc0c1\ud488\u00a0\ubd84\ub958,\u00a0\uce21\uc815\u00a0\ubc0f\u00a0\uacf5\uc2dc\u00a0\ubc29\uc2dd\uc5d0\u00a0\ubcc0\ud654\uac00\u00a0\uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc \uae30\uc900(HKFRS S1, S2)\uc758 \ub3c4\uc785\uc73c\ub85c \uc77c\ubd80 \uc0c1\uc7a5\uae30\uc5c5\uc740 \uae30\ud6c4 \uad00\ub828 \uc7ac\ubb34\uc815\ubcf4\ub97c \uc758\ubb34\uc801\uc73c\ub85c \ubcf4\uace0\ud574\uc57c \ud558\ub294 \ub2e8\uacc4\uc801 \uc801\uc6a9\uc774 \uc2dc\uc791\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4(\uc608: 2025\ub144\ubd80\ud130 \uba54\uc778\ubcf4\ub4dc \uc0c1\uc7a5\uae30\uc5c5 \ub300\uc0c1).<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uc774\uc678\uc5d0\ub3c4 \ube44\uc720\ub3d9\ubd80\ucc44 \ubd84\ub958, \uc790\uc0b0 \uacf5\uc815\uac00\uce58 \uce21\uc815 \ubc0f \ud569\ubcd1\ud68c\uacc4 \uae30\uc900 \ub4f1\uc774 \uac1c\uc120\ub418\uc5b4 \ubc18\uc601\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cff7af elementor-widget elementor-widget-text-editor\" data-id=\"1cff7af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW110274685 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW110274685 BCX0\" data-ccp-parastyle=\"heading 2\">\ud64d\ucf69 \ub0b4\uc5d0 \uc0c1\uc7a5\ub418\uac70\ub098 \uacf5\uacf5 \ucc45\uc784\uc774 \ud070 \uae30\uc5c5\uc740 \uc5c4\uaca9\ud55c \uacf5\uc2dc\uc640 \uc138\ubd80 \uae30\uc900\uc744 \uc900\uc218\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW110274685 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94898a1 elementor-widget elementor-widget-spacer\" data-id=\"94898a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba6655d elementor-widget elementor-widget-button\" data-id=\"ba6655d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \ud68c\uacc4 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7417930 elementor-widget elementor-widget-spacer\" data-id=\"7417930\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93d6805 elementor-widget elementor-widget-heading\" data-id=\"93d6805\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">HKFRS for Private Entities (\uc911\uc18c\uae30\uc5c5\uc6a9 \ud504\ub77c\uc774\ube57 \uc5d4\ud2f0\ud2f0 \ud68c\uacc4\uae30\uc900) <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5535ba2 elementor-widget elementor-widget-spacer\" data-id=\"5535ba2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eec923 elementor-widget elementor-widget-text-editor\" data-id=\"9eec923\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW199442068 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">\ube44\uc0c1\uc7a5 \uc911\uc18c\uae30\uc5c5\uc740 \uac04\uc18c\ud654\ub41c HKFRS\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">for<\/span><span class=\"NormalTextRun SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">Private<\/span><span class=\"NormalTextRun SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">Entities<\/span><span class=\"NormalTextRun SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0\uae30\uc900\uc744 \uc120\ud0dd\uc801\uc73c\ub85c \uc801\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 2025\ub144\uc5d0 \ubc1c\ud45c\ub41c \uac1c\uc815\ud310\uc740 2027\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub420 \uc608\uc815\uc785\ub2c8\ub2e4. \uc774 \uae30\uc900\uc740 \uad6d\uc81c IFRS\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">for<\/span><span class=\"NormalTextRun SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">SMEs\uc640<\/span><span class=\"NormalTextRun SCXW199442068 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0\uac70\uc758 \uc77c\uce58\ud558\uba70, \ub2e4\uc74c\uacfc \uac19\uc740 \ud2b9\uc9d5\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW199442068 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e703f4f e-flex e-con-boxed e-con e-child\" data-id=\"e703f4f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7eecfde elementor-widget elementor-widget-text-editor\" data-id=\"7eecfde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uc7ac\ubb34\uc0c1\ud488 \ud68c\uacc4 \ubc0f \uc218\uc775 \uc778\uc2dd\uc5d0\uc11c \ubcf5\uc7a1\uc131\uc774 \uc904\uc5b4\ub4e4\uace0, \ub2e8\uc21c\ud654\ub41c \uacf5\uc2dc\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uacf5\uc815\uac00\uce58 \uce21\uc815\uc5d0 \uad00\ud55c \uc0c8\ub85c\uc6b4 \uc9c0\uce68\uacfc \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c, \uae30\uc5c5\uacb0\ud569 \uad00\ub828 \uaddc\uc815 \uc644\ud654\uac00 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uac1c\ub150\uc801 \ud2c0\ub3c4 \uc5c5\ub370\uc774\ud2b8\ub418\uc5b4 \ud68c\uacc4\ucc98\ub9ac\uac00 \ud55c\uce35\u00a0\uba85\ud655\ud574\uc84c\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46170fb elementor-widget elementor-widget-text-editor\" data-id=\"46170fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW46944483 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW46944483 BCX0\" data-ccp-parastyle=\"heading 2\">\uc774 \uae30\uc900\uc740 \uc678\ubd80 \uc774\ud574\uad00\uacc4\uc790\ub97c \uc704\ud55c \ud22c\uba85\uc131\uc740 \uc720\uc9c0\ud558\uba74\uc11c \uc911\uc18c\uae30\uc5c5\uc774 \ud68c\uacc4 \ucc98\ub9ac \ubd80\ub2f4\uc744 \uc904\uc774\uace0 \ube44\uc6a9\uc744 \uc808\uac10\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW46944483 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a33dd2 elementor-widget elementor-widget-spacer\" data-id=\"3a33dd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f1d719 elementor-widget elementor-widget-heading\" data-id=\"5f1d719\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ub300\uae30\uc5c5\uc6a9 HKFRS\uc640 \uc911\uc18c\uae30\uc5c5\uc6a9 \ud68c\uacc4\uae30\uc900 \ucc28\uc774 \ubc0f \uc801\uc6a9 \ubc29\uc2dd <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f95c57 elementor-widget elementor-widget-spacer\" data-id=\"7f95c57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99a1a01 plus-border-yes elementor-widget elementor-widget-tp-table\" data-id=\"99a1a01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tp-table.default\">\n\t\t\t\t\t\t\t\t<div itemscope class=\"plus-table-wrapper   tp-table-mobresswipe\" itemtype=\"http:\/\/schema.org\/Table\">\n\n\t\t\t\t<table id=\"plus-table-id-99a1a01\" class=\"plus-table plus-text-break plus-column-rules\" data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\">\n\t\t\t\t\t\t\t\t\t\t\t<thead> \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<tr class=\"plus-table-row\"> \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th id=\"tooltip69e117fc39381\"data-sort=\"0\" class=\"sort-this elementor-repeater-item-17c286c plus-table-col\" data-local=\"true\"  scope=\"col\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uad6c\ubd84<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th id=\"tooltip69e117fc3938c\"data-sort=\"1\" class=\"sort-this elementor-repeater-item-6321260 plus-table-col\" data-local=\"true\"  scope=\"col\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ub300\uae30\uc5c5\uc6a9 HKFRS <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th id=\"tooltip69e117fc3939a\"data-sort=\"2\" class=\"sort-this elementor-repeater-item-c099907 plus-table-col\" data-local=\"true\"  scope=\"col\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc911\uc18c\uae30\uc5c5\uc6a9 HKFRS for Private Entities <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th id=\"tooltip69e117fc393a2\"data-sort=\"3\" class=\"sort-this elementor-repeater-item-0d86b3b plus-table-col\" data-local=\"true\"  scope=\"col\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ub354 \uc791\uc740 \uae30\uc5c5\uc6a9 SME-FRF\/SME-FRS <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/thead> \n\t\t\t\t\t\t\n\t\t\t\t\t\t<tbody>\n\t\t\t\t\t\t\t<!-- ROWS -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<tr data-entry=\"1\" class=\"plus-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc393b1\"class=\"plus-table-col elementor-repeater-item-9c4d8cb\" data-title=\"\uad6c\ubd84\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ub300\uc0c1 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc393cd\"class=\"plus-table-col elementor-repeater-item-85e5bfa\" data-title=\"\ub300\uae30\uc5c5\uc6a9 HKFRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uacf5\uacf5 \ucc45\uc784 \ud070 \uae30\uc5c5 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc393de\"class=\"plus-table-col elementor-repeater-item-d57f359\" data-title=\"\uc911\uc18c\uae30\uc5c5\uc6a9 HKFRS for Private Entities \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ube44\uc0c1\uc7a5 \uc911\uc18c\uae30\uc5c5, \uacf5\uacf5 \ucc45\uc784 \uc801\uc74c <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc393ec\"class=\"plus-table-col elementor-repeater-item-442da8f\" data-title=\"\ub354 \uc791\uc740 \uae30\uc5c5\uc6a9 SME-FRF\/SME-FRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc5f0\ub9e4\ucd9c, \uc790\uc0b0, \uc885\uc5c5\uc6d0 \uc218 \uae30\uc900 \uc18c\uaddc\ubaa8 \uae30\uc5c5 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"2\" class=\"plus-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc39401\"class=\"plus-table-col elementor-repeater-item-5937a29\" data-title=\"\uad6c\ubd84\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uacf5\uc2dc \ubc94\uc704 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc3940e\"class=\"plus-table-col elementor-repeater-item-efc66ce\" data-title=\"\ub300\uae30\uc5c5\uc6a9 HKFRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc0c1\uc138\ud55c \uacf5\uc2dc, \ubcf5\uc7a1\ud568 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc3941a\"class=\"plus-table-col elementor-repeater-item-94e2ca4\" data-title=\"\uc911\uc18c\uae30\uc5c5\uc6a9 HKFRS for Private Entities \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ub2e8\uc21c\ud654\ub41c \uacf5\uc2dc, \ud544\uc218\ud56d\ubaa9 \uc81c\ud55c <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc39429\"class=\"plus-table-col elementor-repeater-item-61b3126\" data-title=\"\ub354 \uc791\uc740 \uae30\uc5c5\uc6a9 SME-FRF\/SME-FRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uac00\uc7a5 \uac04\ub7b5\ud654\ub41c \ubcf4\uace0 \ubc0f \uba74\uc81c \uac00\ub2a5 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"3\" class=\"plus-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc39439\"class=\"plus-table-col elementor-repeater-item-c339390\" data-title=\"\uad6c\ubd84\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ud68c\uacc4\ucc98\ub9ac <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc39445\"class=\"plus-table-col elementor-repeater-item-bffdbf5\" data-title=\"\ub300\uae30\uc5c5\uc6a9 HKFRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uacf5\uc815\uac00\uce58 \ud65c\uc6a9, \ubcf5\uc7a1 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc39454\"class=\"plus-table-col elementor-repeater-item-8e8817e\" data-title=\"\uc911\uc18c\uae30\uc5c5\uc6a9 HKFRS for Private Entities \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uacf5\uc815\uac00\uce58 \uc81c\ud55c, \uac04\uc18c\ud654 \uc815\ucc45 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc39460\"class=\"plus-table-col elementor-repeater-item-6c42707\" data-title=\"\ub354 \uc791\uc740 \uae30\uc5c5\uc6a9 SME-FRF\/SME-FRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ube44\uc6a9 \uc911\uc2ec \ud68c\uacc4, \uc81c\ud55c\ub41c \uacf5\uc815\uac00\uce58 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"4\" class=\"plus-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc39477\"class=\"plus-table-col elementor-repeater-item-babf0f9\" data-title=\"\uad6c\ubd84\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc39483\"class=\"plus-table-col elementor-repeater-item-0205b67\" data-title=\"\ub300\uae30\uc5c5\uc6a9 HKFRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ud544\uc218\uc778 \uacbd\uc6b0 \ub9ce\uc74c <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc3948f\"class=\"plus-table-col elementor-repeater-item-1b46a95\" data-title=\"\uc911\uc18c\uae30\uc5c5\uc6a9 HKFRS for Private Entities \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ud2b9\uc815 \uc870\uac74 \uc2dc \uba74\uc81c \uac00\ub2a5 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc3949a\"class=\"plus-table-col elementor-repeater-item-2ce4509\" data-title=\"\ub354 \uc791\uc740 \uae30\uc5c5\uc6a9 SME-FRF\/SME-FRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc77c\ubc18\uc801\uc73c\ub85c \uba74\uc81c <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"5\" class=\"plus-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc394ac\"class=\"plus-table-col elementor-repeater-item-4ff9bdf\" data-title=\"\uad6c\ubd84\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc801\uc6a9 \uc2dc\uae30 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc394bb\"class=\"plus-table-col elementor-repeater-item-f82ffea\" data-title=\"\ub300\uae30\uc5c5\uc6a9 HKFRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ubc95\uc801 \uc758\ubb34 \uc801\uc6a9 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc394c6\"class=\"plus-table-col elementor-repeater-item-2d924c0\" data-title=\"\uc911\uc18c\uae30\uc5c5\uc6a9 HKFRS for Private Entities \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc790\ubc1c\uc801 \uc120\ud0dd \uac00\ub2a5 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e117fc394d3\"class=\"plus-table-col elementor-repeater-item-131e94a\" data-title=\"\ub354 \uc791\uc740 \uae30\uc5c5\uc6a9 SME-FRF\/SME-FRS \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc870\uac74 \ucda9\uc871 \uc2dc \uac00\ub2a5 <\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tbody>\n\t\t\t\t<\/table>\n\n\t\t\t<\/div> \n\t\t\t<style>#plus-table-id-99a1a01 th,#plus-table-id-99a1a01 th .plus-table__text{ margin:0 auto;text-align:center;}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6387334 elementor-widget elementor-widget-text-editor\" data-id=\"6387334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW241683481 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW241683481 BCX0\" data-ccp-parastyle=\"heading 2\">\uc911\uc18c\uae30\uc5c5\uc740\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW241683481 BCX0\" data-ccp-parastyle=\"heading 2\">HKFRS\ubcf4\ub2e4<\/span><span class=\"NormalTextRun SCXW241683481 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0\uac04\ub2e8\ud558\uace0 \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \ud68c\uacc4\ucc98\ub9ac\ub97c \uc120\ud0dd\ud574 \uc6b4\uc601 \ubd80\ub2f4\uc744 \uc904\uc77c \uc218 \uc788\uc73c\uba70, \uc694\uac74\uc5d0 \ub530\ub77c \ub354 \uac04\uc18c\ud654\ub41c SME-FRF\/SME-FRS \uae30\uc900\uc744 \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW241683481 BCX0\" data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39afc12 elementor-widget elementor-widget-spacer\" data-id=\"39afc12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8da4a9a elementor-widget elementor-widget-button\" data-id=\"8da4a9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \ud68c\uacc4 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ebda16 elementor-widget elementor-widget-spacer\" data-id=\"8ebda16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-717f0a4 elementor-widget elementor-widget-heading\" data-id=\"717f0a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ucc38\uace0 \ubc0f \uc548\ub0b4 <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc4f5d3 elementor-widget elementor-widget-spacer\" data-id=\"dc4f5d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4363c05 e-flex e-con-boxed e-con e-child\" data-id=\"4363c05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8a4561 elementor-widget elementor-widget-text-editor\" data-id=\"f8a4561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">HKICPA\ub294\u00a02025\ub144\ubd80\ud130\u00a0\uc9c0\uc18d\uac00\ub2a5\uc131\u00a0\uacf5\uc2dc\u00a0\uae30\uc900\uc744\u00a0\ub2e8\uacc4\uc801\uc73c\ub85c\u00a0\uc2dc\ud589\ud558\uace0\u00a0\uc788\uc73c\uba70,\u00a0\uad00\ub828\u00a0\uc138\ubd80\uc0ac\ud56d\uc740\u00a0<a href=\"https:\/\/www.hkicpa.org.hk\/\" target=\"_blank\" rel=\"noopener\">\uacf5\uc2dd\u00a0\uc6f9\uc0ac\uc774\ud2b8<\/a>\uc5d0\uc11c\u00a0\ud655\uc778\u00a0\uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">HKFRS for Private Entities\u00a0\uac1c\uc815\ud310\uc740\u00a02027\ub144\ubd80\ud130\u00a0\uc758\ubb34\u00a0\uc801\uc6a9\ub418\uba70,\u00a0\uc870\uae30\u00a0\uc801\uc6a9\ub3c4\u00a0\ud5c8\uc6a9\ud558\uace0\u00a0\uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134245417&quot;:false,&quot;134245418&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">\uae30\uc5c5\uc740 \uc790\uc0ac \uc0c1\ud669\uc5d0 \ub9de\ub3c4\ub85d \uc801\uc808\ud55c \ud68c\uacc4 \uae30\uc900\uc744 \uc120\ud0dd\ud558\uace0, \ud68c\uacc4 \ub2f4\ub2f9\uc790 \ubc0f \uac10\uc0ac\uc778\uacfc \ud611\uc758\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9939187 elementor-widget elementor-widget-spacer\" data-id=\"9939187\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f72cd70 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f72cd70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-073d52d elementor-widget elementor-widget-text-editor\" data-id=\"073d52d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><b>[\ubb34\ub2e8\ubcf5\uc0ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0] \u24d22026 Premia TNC. All rights reserved.<\/b><\/p><p class=\"p2\">\uc774 \ucf58\ud150\uce20\ub294 \uc800\uc791\uad8c\ubc95\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4<span class=\"s1\">. <\/span>\uc0ac\uc804 \uc2b9\uc778 \uc5c6\uc774 \ubcf5\uc0ac<span class=\"s1\">, <\/span>\uc7ac\ubc30\ud3ec<span class=\"s1\">, 2<\/span>\ucc28 \uac00\uacf5\uc774 \uae08\uc9c0\ub418\uba70<span class=\"s1\">, <\/span>\uc704\ubc18 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4<span class=\"s1\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> &lt; 1<\/span> <span class=\"rt-label rt-postfix\">minute<\/span><\/span>2026\ub144 HKFRS \ucd5c\uc2e0\u00a0\uc5c5\ub370\uc774\ud2b8\uc5d0\ub294\u00a0\uae30\uc874\u00a0\uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uacfc\u00a0\uae34\ubc00\ud788\u00a0\uc5f0\uacc4\ub41c\u00a0\uc8fc\uc694\u00a0\uac1c\uc815\uc0ac\ud56d\uc774\u00a0\ud3ec\ud568\ub418\uc5b4\u00a0\uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/p>\n","protected":false},"author":2,"featured_media":135859,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","footnotes":""},"categories":[176],"tags":[515,482],"class_list":["post-135838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176","tag-515","tag-482"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2026\/01\/\uc81c\ubaa9\uc744-\uc785\ub825\ud574\uc8fc\uc138\uc694.-31.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized 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