{"id":99224,"date":"2026-09-04T10:14:39","date_gmt":"2026-09-04T02:14:39","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=99224"},"modified":"2026-09-04T10:14:40","modified_gmt":"2026-09-04T02:14:40","slug":"%eb%8c%80%eb%a7%8c-%ed%9a%8c%ea%b3%84-%ea%b8%b0%ec%a4%80-%eb%8c%80%eb%a7%8c-%eb%82%b4-%ec%82%ac%ec%97%85%ea%b0%80%eb%a5%bc-%ec%9c%84%ed%95%9c-%ea%b0%9c%ec%9a%94","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\/%eb%8c%80%eb%a7%8c\/%eb%8c%80%eb%a7%8c-%ed%9a%8c%ea%b3%84-%ea%b8%b0%ec%a4%80-%eb%8c%80%eb%a7%8c-%eb%82%b4-%ec%82%ac%ec%97%85%ea%b0%80%eb%a5%bc-%ec%9c%84%ed%95%9c-%ea%b0%9c%ec%9a%94\/","title":{"rendered":"\ub300\ub9cc \ud68c\uacc4 \uae30\uc900 \uac1c\uc694: \ub300\ub9cc \ubc95\uc778 \uc0ac\uc5c5\uac00\ub97c \uc704\ud55c \ubd80\uae30\u00b7\uac10\uc0ac\u00b7\uaddc\uc815 \uc815\ub9ac"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"99224\" class=\"elementor elementor-99224\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fe02007 e-flex e-con-boxed e-con e-parent\" data-id=\"2fe02007\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b9e7ebf elementor-widget elementor-widget-text-editor\" data-id=\"3b9e7ebf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<p class=\"pt-lead\">\ub300\ub9cc\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud560 \ub54c \ud68c\uacc4 \uad00\ub9ac\ub294 \ub2e8\uc21c\ud55c \uc138\uae08 \uc2e0\uace0 \uc808\ucc28\uac00 \uc544\ub2d9\ub2c8\ub2e4. \ub300\ub9cc \ubc95\uc778\uc740 \ud604\uc9c0 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uac70\ub798 \ub0b4\uc5ed\uc744 \uae30\ub85d\ud558\uace0 \uc7ac\ubb34 \uc790\ub8cc\ub97c \uad00\ub9ac\ud574\uc57c \ud558\uba70, \ud55c\uad6d \ubcf8\uc0ac\uc758 \uc5f0\uacb0 \ubcf4\uace0\uac00 \ud544\uc694\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc591\uad6d \ud68c\uacc4 \uae30\uc900 \ucc28\uc774\ub97c \uc870\uc815\ud558\ub294 \uacfc\uc815\ub3c4 \ud568\uaed8 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<p>\ud2b9\ud788 \uc678\uad6d \uae30\uc5c5\uc774 \uc124\ub9bd\ud55c \ub300\ub9cc \ubc95\uc778\uc740 \ucd08\uae30 \uac70\ub798 \uaddc\ubaa8\uac00 \ud06c\uc9c0 \uc54a\ub354\ub77c\ub3c4, \ud5a5\ud6c4 \ud22c\uc790 \uc720\uce58\u00b7\uae08\uc735 \uac70\ub798\u00b7\ubcf8\uc0ac \ubcf4\uace0\u00b7\uc138\ubb34 \uac80\ud1a0 \uacfc\uc815\uc5d0\uc11c \uc815\ud655\ud55c \ud68c\uacc4 \uae30\ub85d\uc774 \uc911\uc694\ud55c \ud310\ub2e8 \uae30\uc900\uc73c\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f2afcf elementor-widget elementor-widget-text-editor\" data-id=\"7f2afcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<h2>\ub300\ub9cc \ud68c\uacc4 \uae30\uc900, \ubb34\uc5c7\uc744 \uc54c\uc544\uc57c \ud560\uae4c\uc694<\/h2>\n<h3>\ub300\ub9cc GAAP\ub294 \ub300\ub9cc \uae30\uc5c5 \ud68c\uacc4 \uad00\ub9ac\uc758 \uae30\ubcf8 \uae30\uc900<\/h3>\n<p>\ub300\ub9cc \ud68c\uacc4 \uae30\uc900\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub300\ub9cc \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(Taiwan Generally Accepted Accounting Principles, \ub300\ub9cc GAAP)\uc73c\ub85c \ubd88\ub9bd\ub2c8\ub2e4. \uad6d\uc81c\uc801\uc73c\ub85c\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uc774 \ub9ce\uc740 \uad6d\uac00\uc5d0\uc11c \ud65c\uc6a9\ub418\uace0 \uc788\uc9c0\ub9cc, \ub300\ub9cc\uc740 \uc790\uccb4 \ud68c\uacc4 \uae30\uc900 \uccb4\uacc4\ub97c \uc6b4\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub300\ub9cc GAAP\ub294 \ub300\ub9cc \uc815\ubd80, \ud68c\uacc4 \uc804\ubb38 \uae30\uad00 \ubc0f \uad00\ub828 \uc774\ud574\uad00\uacc4\uc790\uc758 \uc694\uad6c\uc0ac\ud56d\uc744 \ubc18\uc601\ud574 \uac1c\ubc1c\ub41c \uae30\uc900\uc73c\ub85c, \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uacfc \ud68c\uacc4 \ucc98\ub9ac \uae30\uc900\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ub2e4\ub9cc \ub300\ub9cc\uc740 \uc790\ubcf8\uc2dc\uc7a5\uc758 \uad6d\uc81c \uacbd\uc7c1\ub825\uc744 \ub192\uc774\uae30 \uc704\ud574 IFRS \ub3c4\uc785\uc744 \uc9c0\uc18d\uc801\uc73c\ub85c \ud655\ub300\ud574 \uc654\uc73c\uba70, \uc77c\ubd80 \uc0c1\uc7a5\uae30\uc5c5 \ubc0f \uacf5\uac1c \uae30\uc5c5\uc740 IFRS \uae30\uc900\uc5d0 \ub530\ub77c \uc7ac\ubb34 \ubcf4\uace0\ub97c \uc9c4\ud589\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc801\uc6a9 \uae30\uc900<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\uc77c\ubc18\uc801\uc778 \ub300\ub9cc \uae30\uc5c5<\/td>\n<td>\ub300\ub9cc GAAP \uae30\ubc18 \ud68c\uacc4 \ucc98\ub9ac<\/td>\n<\/tr>\n<tr>\n<td>\uacf5\uac1c \uae30\uc5c5\u00b7\uc0c1\uc7a5 \uae30\uc5c5<\/td>\n<td>IFRS \uc801\uc6a9 \ub300\uc0c1 \uac00\ub2a5<\/td>\n<\/tr>\n<tr>\n<td>\ud55c\uad6d \ubcf8\uc0ac \uc5f0\uacb0 \ubcf4\uace0<\/td>\n<td>\ubcf8\uc0ac \uae30\uc900\uc5d0 \ub530\ub978 \ucd94\uac00 \uc870\uc815 \uac00\ub2a5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"pt-box\">\u2705 \ud55c\uad6d \uae30\uc5c5\uc774 \ub300\ub9cc \ubc95\uc778\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \u201c\ud55c\uad6d \ubcf8\uc0ac\uc758 \ud68c\uacc4 \uae30\uc900\uc744 \uadf8\ub300\ub85c \uc801\uc6a9\ud558\uba74 \ub41c\ub2e4\u201d\ub77c\uace0 \uc0dd\uac01\ud558\uae30\ubcf4\ub2e4, \ub300\ub9cc \ud604\uc9c0 \ubc95\uc778\uc758 \ud68c\uacc4 \uc758\ubb34\ub97c \ubcc4\ub3c4\ub85c \uad00\ub9ac\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4. \ub300\ub9cc \ubc95\uc778 \uc124\ub9bd \ucd08\uae30\ubd80\ud130 \ud55c\uad6d \ubcf8\uc0ac\uc758 \uacc4\uc815 \uccb4\uacc4\uc640 \ub300\ub9cc \ud604\uc9c0 \ud68c\uacc4 \uacc4\uc815\uc744 \uc5b4\ub5bb\uac8c \uc5f0\uacb0\ud560\uc9c0 \uc815\ud574\ub450\uba74 \uc6d4\ub9d0 \uacb0\uc0b0\uacfc \ubcf8\uc0ac \ubcf4\uace0 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ucd94\uac00 \uc870\uc815\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/div>\n<h3>\ub300\ub9cc \uae30\uc5c5\uc740 \uc815\ud655\ud55c \ubd80\uae30\uc640 \uc99d\ube59 \uc790\ub8cc \uad00\ub9ac\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4<\/h3>\n<p>\ub300\ub9cc \ub0b4 \ubaa8\ub4e0 \uae30\uc5c5\uc740 \uad00\ub828 \ubc95\ub839\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uace0 \uc644\uc804\ud55c \ud68c\uacc4 \uae30\ub85d\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \uae30\ub85d\uc5d0\ub294 \ub2e8\uc21c \uac70\ub798 \uae08\uc561\ubfd0 \uc544\ub2c8\ub77c \uac70\ub798 \ubc1c\uc0dd \uadfc\uac70\uac00 \ub418\ub294 \uc99d\ube59 \uc790\ub8cc\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<p>\uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc5c5\uc740 \ub2e4\uc74c \uc790\ub8cc\ub97c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ucd1d\uacc4\uc815\uc6d0\uc7a5<\/li>\n<li>\ud68c\uacc4 \uc804\ud45c<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c<\/li>\n<li>\ub9e4\ucd9c \ubc0f \ub9e4\uc785 \uad00\ub828 \uc790\ub8cc<\/li>\n<li>\uacc4\uc57d\uc11c \ubc0f \uac70\ub798 \uc99d\ube59 \uc790\ub8cc<\/li>\n<\/ul>\n<p>\ub300\ub9cc \ubc95\uc778\uc758 \ud68c\uacc4 \uc790\ub8cc\ub294 \ud5a5\ud6c4 \uc138\ubb34 \uc2e0\uace0, \uc815\ubd80 \uac80\ud1a0, \uac10\uc0ac \ub300\uc751, \ubcf8\uc0ac \ubcf4\uace0 \uacfc\uc815\uc5d0\uc11c \ud65c\uc6a9\ub420 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0 \uac70\ub798 \ubc1c\uc0dd \uc2dc\uc810\ubd80\ud130 \uccb4\uacc4\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0314488 elementor-widget elementor-widget-spacer\" data-id=\"0314488\" 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-e620f9a elementor-widget elementor-widget-button\" data-id=\"e620f9a\" 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\">\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\">\ub300\ub9cc \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-930f4a7 elementor-widget elementor-widget-spacer\" data-id=\"930f4a7\" 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-83e8643 elementor-widget elementor-widget-text-editor\" data-id=\"83e8643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<h3>\ub300\ub9cc \ubd80\uae30 \uc694\uac74\uc740 \ud68c\uacc4\uc5f0\ub3c4\u00b7\uc5b8\uc5b4\u00b7\ud1b5\ud654 \uae30\uc900\uae4c\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4<\/h3>\n<p>\ub300\ub9cc \uae30\uc5c5\uc740 \ud68c\uacc4 \uae30\ub85d \uc791\uc131 \uc2dc \uc815\ud574\uc9c4 \uae30\uc900\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-315ac65 elementor-widget elementor-widget-text-editor\" data-id=\"315ac65\" 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>\n<li class=\"premiatnc-kr-web-blog\">\n<h6><strong>\ud68c\uacc4\uc5f0\ub3c4<\/strong><\/h6>\n<p>\ub300\ub9cc \uae30\uc5c5\uc758 \uc77c\ubc18\uc801\uc778 \ud68c\uacc4\uc5f0\ub3c4\ub294 1\uc6d4 1\uc77c\ubd80\ud130 12\uc6d4 31\uc77c\uae4c\uc9c0\uc785\ub2c8\ub2e4. \ubcc4\ub3c4\uc758 \ud68c\uacc4\uc5f0\ub3c4\ub97c \uc124\uc815\ud558\ub294 \uac83\ub3c4 \uac00\ub2a5\ud558\uc9c0\ub9cc \uad00\ub828 \uaddc\uc815\uc5d0 \ub530\ub978 \uc808\ucc28 \ud655\uc778\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/li>\n<li class=\"premiatnc-kr-web-blog\">\n<h6><strong>\ud68c\uacc4 \uc5b8\uc5b4<\/strong><\/h6>\n<p>\ub300\ub9cc\uc758 \uacf5\uc2dd \ud68c\uacc4 \uae30\ub85d\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \uc911\uad6d\uc5b4 \ubc88\uccb4\ub97c \uae30\uc900\uc73c\ub85c \uc791\uc131\ud569\ub2c8\ub2e4. \ub2e4\ub978 \uc5b8\uc5b4 \uc790\ub8cc\ub97c \ucc38\uace0\uc6a9\uc73c\ub85c \ucd94\uac00\ud558\ub294 \uac83\uc740 \uac00\ub2a5\ud558\uc9c0\ub9cc, \uacf5\uc2dd \ud68c\uacc4 \uae30\ub85d \uad00\ub9ac \ubaa9\uc801\uc774\ub77c\uba74 \ub300\ub9cc \uae30\uc900\uc5d0 \ub9de\ub294 \uc790\ub8cc \uc791\uc131\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<\/li>\n<li class=\"premiatnc-kr-web-blog\">\n<h6><strong>\ud68c\uacc4 \ud1b5\ud654<\/strong><\/h6>\n<p>\ub300\ub9cc \uae30\uc5c5\uc758 \uae30\ubcf8 \ud68c\uacc4 \ud1b5\ud654\ub294 \uc2e0\ub300\ub9cc\ub2ec\ub7ec(NTD \ub610\ub294 TWD)\uc785\ub2c8\ub2e4. \uc678\ud654 \uac70\ub798\uac00 \ubc1c\uc0dd\ud558\ub294 \uae30\uc5c5\uc740 \uc678\ud654 \uae30\uc900\uc73c\ub85c \uac70\ub798\ub97c \uad00\ub9ac\ud560 \uc218 \uc788\uc9c0\ub9cc, \uacb0\uc0b0 \ubc0f \uc7ac\ubb34 \ubcf4\uace0 \uc2dc\uc5d0\ub294 \ub300\ub9cc \uae30\uc900\uc5d0 \ub9de\ucdb0 \ud658\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/li>\n<li class=\"premiatnc-kr-web-blog\">\n<h6><strong>\ud68c\uacc4 \uae30\uc900<\/strong><\/h6>\n<p>\ub300\ub9cc \uae30\uc5c5\uc740 \uc6d0\uce59\uc801\uc73c\ub85c \ubc1c\uc0dd\uc8fc\uc758 \ud68c\uacc4 \ubc29\uc2dd\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4. \ub0b4\ubd80\uc801\uc73c\ub85c \ud604\uae08 \ud750\ub984 \uc911\uc2ec\uc758 \uad00\ub9ac\ub97c \uc9c4\ud589\ud558\ub354\ub77c\ub3c4 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc2dc\uc5d0\ub294 \ubc1c\uc0dd\uc8fc\uc758 \uae30\uc900\uc5d0 \ub9de\ucdb0 \uc870\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/li>\n<li class=\"premiatnc-kr-web-blog\">\n<h6><strong>\uc804\uc790 \ud68c\uacc4 \ucc98\ub9ac<\/strong><\/h6>\n<p>\ub300\ub9cc \uae30\uc5c5\uc740 \ud68c\uacc4 \ub370\uc774\ud130\ub97c \uc804\uc790 \ubc29\uc2dd\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc \uc804\uc790 \uc2dc\uc2a4\ud15c\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \ub0b4\ubd80 \uc2b9\uc778 \uc808\ucc28, \ub370\uc774\ud130 \ubcf4\uad00 \ubc29\uc2dd, \uc790\ub8cc \ubcf4\ud638 \uccb4\uacc4\ub97c \ub9c8\ub828\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3296aaf elementor-widget elementor-widget-spacer\" data-id=\"3296aaf\" 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-a1baa37 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a1baa37\" 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-908dd76 elementor-widget elementor-widget-text-editor\" data-id=\"908dd76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<h3>\ub300\ub9cc \ud68c\uacc4 \uc790\ub8cc\ub294 \uc77c\uc815 \uae30\uac04 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4<\/h3>\n<p>\ub300\ub9cc \uae30\uc5c5\uc740 \ud68c\uacc4 \uad00\ub828 \ubb38\uc11c\uc640 \uc7a5\ubd80\ub97c \ubc95\uc5d0\uc11c \uc815\ud55c \uae30\uac04 \ub3d9\uc548 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \uc790\ub8cc\ub294 \ub2e8\uc21c \ubcf4\uad00 \ubaa9\uc801\uc774 \uc544\ub2c8\ub77c \ud5a5\ud6c4 \uc138\ubb34 \uac80\ud1a0, \uac10\uc0ac, \uc815\ubd80 \uae30\uad00 \uc694\uccad \ub4f1\uc5d0 \ub300\uc751\ud558\uae30 \uc704\ud55c \uc911\uc694\ud55c \uadfc\uac70 \uc790\ub8cc\ub85c \ud65c\uc6a9\ub429\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ubcf4\uad00 \uae30\uac04<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ud68c\uacc4 \ubb38\uc11c \ubc0f \uc99d\ube59 \uc790\ub8cc<\/td>\n<td>\uc5f0\uac04 \uacb0\uc0b0 \uc808\ucc28 \uc644\ub8cc \ud6c4 \ucd5c\uc18c 5\ub144<\/td>\n<\/tr>\n<tr>\n<td>\ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uc7ac\ubb34\uc81c\ud45c<\/td>\n<td>\uc5f0\uac04 \uacb0\uc0b0 \uc808\ucc28 \uc644\ub8cc \ud6c4 \ucd5c\uc18c 10\ub144<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ubcf4\uad00 \ub300\uc0c1 \uc790\ub8cc\uc5d0\ub294 \ub2e4\uc74c \ud56d\ubaa9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uacc4 \uc804\ud45c<\/li>\n<li>\uac70\ub798 \uc99d\ube59 \uc790\ub8cc<\/li>\n<li>\ud68c\uacc4 \uc7a5\ubd80<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c<\/li>\n<li>\uae30\ud0c0 \ud68c\uacc4 \uad00\ub828 \uba85\uc138\uc11c<\/li>\n<\/ul>\n<p>\uc804\uc790 \ubc29\uc2dd\uc73c\ub85c \ud68c\uacc4 \uc790\ub8cc\ub97c \uad00\ub9ac\ud558\ub294 \uae30\uc5c5 \uc5ed\uc2dc \uc790\ub8cc \uc870\ud68c\uac00 \uac00\ub2a5\ud558\ub3c4\ub85d \ubcf4\uad00 \uccb4\uacc4\ub97c \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \ud2b9\ud788 \ud55c\uad6d \ubcf8\uc0ac\uc5d0\uc11c \ub300\ub9cc \ubc95\uc778\uc758 \ud68c\uacc4 \uc790\ub8cc\ub97c \uad00\ub9ac\ud558\ub294 \uacbd\uc6b0, \ub2e8\uc21c\ud788 \ud30c\uc77c\uc744 \uc800\uc7a5\ud558\ub294 \uac83\ubcf4\ub2e4 \uac70\ub798 \uadfc\uac70 \uc790\ub8cc\uc640 \uc2b9\uc778 \uae30\ub85d\uae4c\uc9c0 \ud568\uaed8 \uad00\ub9ac\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<div class=\"pt-box\">\n<p><strong>\ud83d\udca1 \ud68c\uacc4 \uc790\ub8cc \uad00\ub9ac \uc2dc \ud655\uc778\ud560 \uc0ac\ud56d<\/strong><\/p>\n<p>\ub300\ub9cc \ubc95\uc778\uc758 \ud68c\uacc4 \uc790\ub8cc\ub294 \ud55c\uad6d \ubcf8\uc0ac\uc758 \uc694\uccad \uc2dc\uc5d0\ub3c4 \ube60\ub974\uac8c \ud655\uc778\ud560 \uc218 \uc788\ub3c4\ub85d \uc6d4\ubcc4\ub85c \uc815\ub9ac\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \ub9e4\ucd9c\u00b7\ube44\uc6a9 \uc99d\ube59, \uac70\ub798 \uacc4\uc57d\uc11c, \ud574\uc678 \uc1a1\uae08 \uc790\ub8cc\ub294 \ubcc4\ub3c4\ub85c \uad00\ub9ac\ud558\uba74 \ud5a5\ud6c4 \uac80\ud1a0 \uacfc\uc815\uc5d0\uc11c \ud6a8\uc728\uc801\uc785\ub2c8\ub2e4.<\/p>\n<\/div>\n<h3><br \/>\ud68c\uacc4 \uae30\ub85d \uc704\ubc18 \uc2dc \ucc45\uc784\uc790 \uac1c\uc778\uc5d0\uac8c\ub3c4 \ubc8c\uae08 \ubc0f \ud615\uc0ac \ucc45\uc784\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\ub300\ub9cc\uc5d0\uc11c\ub294 \ud68c\uacc4 \uae30\ub85d\uc758 \uc815\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \uc911\uc694\ud558\uac8c \uad00\ub9ac\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac\uc758 \uc758\uc0ac \uacb0\uc815\uc5d0 \ucc45\uc784\uc774 \uc788\ub294 \uac1c\uc778\uc774 \ud68c\uacc4 \uad00\ub828 \ubc95\ub839\uc744 \uc704\ubc18\ud558\uace0 \uc720\uc8c4 \ud310\uacb0\uc744 \ubc1b\uc744 \uacbd\uc6b0, 5\ub144 \uc774\ud558\uc758 \uc9d5\uc5ed \ub610\ub294 NTD 60\ub9cc \uc774\ud558\uc758 \ubc8c\uae08\uc5d0 \ucc98\ud574\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-316f1eb elementor-widget elementor-widget-text-editor\" data-id=\"316f1eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<p>\ub2e4\uc74c\uacfc \uac19\uc740 \ud589\uc704\uac00 \ud574\ub2f9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uace0\uc758\ub85c \ud5c8\uc704 \uc815\ubcf4\ub97c \uc0ac\uc6a9\ud558\uc5ec \ud68c\uacc4 \ubb38\uc11c\ub97c \uc791\uc131\ud558\uac70\ub098 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \ud5c8\uc704 \uc815\ubcf4\ub97c \uc785\ub825\ud55c \uacbd\uc6b0<\/li>\n<li>\ubcf4\uad00\ud574\uc57c \ud558\ub294 \ud68c\uacc4 \ubb38\uc11c, \ud68c\uacc4 \uc7a5\ubd80 \ub610\ub294 \uba85\uc138\uc11c\ub97c \uace0\uc758\ub85c \ubd84\uc2e4, \ud30c\uae30 \ub610\ub294 \ud6fc\uc190\ud55c \uacbd\uc6b0<\/li>\n<li>\ubd88\ubc95\uc801\uc778 \uc774\uc775\uc744 \ucde8\ub4dd\ud560 \ubaa9\uc801\uc73c\ub85c \ud68c\uacc4 \ubb38\uc11c, \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uba85\uc138\uc11c\uc758 \ub0b4\uc6a9\uc744 \uc704\uc870 \ub610\ub294 \ubcc0\uc870\ud558\uac70\ub098 \uad00\ub828 \ud398\uc774\uc9c0\ub97c \uc0ad\uc81c\u00b7\ud6fc\uc190\ud55c \uacbd\uc6b0<\/li>\n<li>\uace0\uc758\ub85c \ud68c\uacc4 \uc0ac\uac74\uc744 \ub204\ub77d\ud558\uace0 \uac70\ub798\ub97c \uae30\ub85d\ud558\uc9c0 \uc54a\uc544 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc0ac\uc2e4\uacfc \ub2e4\ub974\uac8c \uc791\uc131\ud55c \uacbd\uc6b0<\/li>\n<li>\uae30\ud0c0 \ubd80\uc815\ud55c \ubc29\ubc95\uc73c\ub85c \ud68c\uacc4 \uc0ac\uac74 \ub610\ub294 \uc7ac\ubb34\uc81c\ud45c\ub97c \uc0ac\uc2e4\uacfc \ub2e4\ub974\uac8c \ub9cc\ub4e0 \uacbd\uc6b0<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee6a883 elementor-widget elementor-widget-text-editor\" data-id=\"ee6a883\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<h3>\uc77c\uc815 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \ub300\ub9cc \uae30\uc5c5\uc740 \ud68c\uacc4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4<\/h3>\n<p>\ub300\ub9cc \uae30\uc5c5\uc740 \ub9e4 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 \uc5f0\uac04 \uc0ac\uc5c5 \ubcf4\uace0\uc11c, \uc7ac\ubb34\uc81c\ud45c, \uc774\uc775 \ubd84\ubc30 \ub610\ub294 \uc190\uc2e4 \ubcf4\uc0c1 \uad00\ub828 \uc81c\uc548\uc11c\ub97c \uc8fc\uc8fc\uc5d0\uac8c \uc81c\ucd9c\ud558\uace0 \uc2b9\uc778\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \ub610\ud55c \uc77c\uc815 \uae30\uc900\uc5d0 \ud574\ub2f9\ud558\ub294 \uae30\uc5c5\uc740 \uc678\ubd80 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h4>\ud68c\uacc4 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5 \uae30\uc900<\/h4>\n<p>\ub2e4\uc74c\uacfc \uac19\uc740 \uae30\uc5c5\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uacf5\uc778\ud68c\uacc4\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac\ub97c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc790\ubcf8\uae08\uc774 NTD 3\ucc9c\ub9cc \uc774\uc0c1\uc778 \uae30\uc5c5<\/li>\n<li>\ub610\ub294 \uc790\ubcf8\uae08\uc774 NTD 3\ucc9c\ub9cc \uc774\ud558\uc774\uc9c0\ub9cc, \uc5f0\uac04 \ub9e4\ucd9c\uc561\uc774 NTD 1\uc5b5 \uc774\uc0c1\uc774\uac70\ub098 100\uba85 \uc774\uc0c1\uc758 \uc9c1\uc6d0\uc744 \uace0\uc6a9\ud55c \uacbd\uc6b0 \uc911 \ucd5c\uc18c \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uae30\uc5c5<\/li>\n<\/ul>\n<p>\uac10\uc0ac\ub294 \ub300\ub9cc \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uc790\uaca9\uc744 \ubcf4\uc720\ud558\uace0 \uad00\ub828 \ub4f1\ub85d \uc808\ucc28\ub97c \uc644\ub8cc\ud55c \ud68c\uacc4\uc0ac\uac00 \uc218\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<h4>\ud55c\uad6d \uae30\uc5c5\uc774 \ub300\ub9cc \uac10\uc0ac \uc900\ube44 \uc2dc \ud655\uc778\ud574\uc57c \ud560 \uc790\ub8cc<\/h4>\n<p>\ub300\ub9cc \ubc95\uc778\uc774 \uac10\uc0ac \ub300\uc0c1\uc774 \ub418\ub294 \uacbd\uc6b0 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \uc790\ub8cc \uc900\ube44\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<table>\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\uc8fc\uc694 \ud655\uc778 \uc790\ub8cc<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ub9e4\ucd9c<\/td>\n<td>\uacc4\uc57d\uc11c, \uc138\uae08 \uad00\ub828 \uc790\ub8cc, \uac70\ub798 \ub0b4\uc5ed<\/td>\n<\/tr>\n<tr>\n<td>\ube44\uc6a9<\/td>\n<td>\uc601\uc218\uc99d, \uc778\ubcf4\uc774\uc2a4, \ube44\uc6a9 \uc2b9\uc778 \uc790\ub8cc<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uc0b0<\/td>\n<td>\uad6c\ub9e4 \uc790\ub8cc, \uc790\uc0b0 \uad00\ub9ac \uae30\ub85d<\/td>\n<\/tr>\n<tr>\n<td>\uc778\uac74\ube44<\/td>\n<td>\uae09\uc5ec \uc790\ub8cc, \uc9c1\uc6d0 \uad00\ub828 \uae30\ub85d<\/td>\n<\/tr>\n<tr>\n<td>\uae08\uc735 \uac70\ub798<\/td>\n<td>\uc740\ud589 \uac70\ub798 \ub0b4\uc5ed, \uc1a1\uae08 \uc790\ub8cc<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\ud2b9\ud788 \ud55c\uad6d \ubcf8\uc0ac\uc640 \uac70\ub798\uac00 \uc788\ub294 \ub300\ub9cc \ubc95\uc778\uc758 \uacbd\uc6b0 \ud2b9\uc218\uad00\uacc4\uc790 \uac70\ub798 \uc790\ub8cc\ub97c \ubcc4\ub3c4\ub85c \uc815\ub9ac\ud574 \ub450\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6e563f elementor-widget elementor-widget-text-editor\" data-id=\"e6e563f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<h3>\ud55c\uad6d \uae30\uc5c5\uc774 \ub300\ub9cc \ud68c\uacc4 \uad00\ub9ac \uc2dc \uc8fc\uc758\ud574\uc57c \ud560 \uc0ac\ud56d<\/h3>\n<h4>1. \ud55c\uad6d \ubcf8\uc0ac\uc640 \ub300\ub9cc \ubc95\uc778\uc758 \ud68c\uacc4 \uae30\uc900 \ucc28\uc774\ub97c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4<\/h4>\n<p>\ud55c\uad6d \ubcf8\uc0ac\ub294 K-IFRS \ub610\ub294 \uc77c\ubc18\uae30\uc5c5\ud68c\uacc4\uae30\uc900\uc744 \uc801\uc6a9\ud560 \uc218 \uc788\uc9c0\ub9cc, \ub300\ub9cc \ubc95\uc778\uc740 \ub300\ub9cc \ud604\uc9c0 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uc7a5\ubd80\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \ub2e4\uc74c\uacfc \uac19\uc740 \ud56d\ubaa9\uc5d0\uc11c \ucc28\uc774\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uacc4\uc815 \uacfc\ubaa9 \ubd84\ub958<\/li>\n<li>\ube44\uc6a9 \uc778\uc2dd \uae30\uc900<\/li>\n<li>\ud658\uc728 \uc801\uc6a9 \ubc29\uc2dd<\/li>\n<li>\uac10\uac00\uc0c1\uac01 \ucc98\ub9ac \ubc29\uc2dd<\/li>\n<li>\uc7ac\ubb34 \ubcf4\uace0 \ud615\uc2dd<\/li>\n<\/ul>\n<p>\ub530\ub77c\uc11c \ub300\ub9cc \ubc95\uc778\uc758 \ud68c\uacc4 \ub370\uc774\ud130\ub97c \ud55c\uad6d \ubcf8\uc0ac \ubcf4\uace0\uc6a9\uc73c\ub85c \ud65c\uc6a9\ud558\ub824\uba74 \ubcc4\ub3c4\uc758 \uc870\uc815 \uc808\ucc28\uac00 \ud544\uc694\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h4>2. \uc99d\ube59 \uc790\ub8cc \uad00\ub9ac \uae30\uc900\uc744 \uc0ac\uc804\uc5d0 \uc815\ud574\uc57c \ud569\ub2c8\ub2e4<\/h4>\n<p>\ub300\ub9cc\uc5d0\uc11c\ub294 \uac70\ub798 \ubc1c\uc0dd \uadfc\uac70\uac00 \ub418\ub294 \ud68c\uacc4 \uc99d\ube59 \uc790\ub8cc \uad00\ub9ac\uac00 \uc911\uc694\ud569\ub2c8\ub2e4. \ud2b9\ud788 \ud55c\uad6d \uae30\uc5c5\uc740 \ubcf8\uc0ac \uc2b9\uc778 \uc808\ucc28\uc640 \ub300\ub9cc \ud604\uc9c0 \ud68c\uacc4 \ucc98\ub9ac \ubc29\uc2dd\uc774 \ub2ec\ub77c \uc790\ub8cc \ub204\ub77d\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\uc74c\uacfc \uac19\uc740 \uc790\ub8cc\ub294 \uac70\ub798 \ubc1c\uc0dd \uc2dc\uc810\ubd80\ud130 \uad00\ub9ac\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uac70\ub798 \uacc4\uc57d\uc11c<\/li>\n<li>\uc138\uae08 \uad00\ub828 \uc99d\ube59 \uc790\ub8cc<\/li>\n<li>\ub9e4\uc785\u00b7\ub9e4\ucd9c \uc790\ub8cc<\/li>\n<li>\ube44\uc6a9 \uc2b9\uc778 \uae30\ub85d<\/li>\n<li>\ud574\uc678 \uc1a1\uae08 \ub0b4\uc5ed<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-008e8e0 elementor-widget elementor-widget-text-editor\" data-id=\"008e8e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<h3>\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528\ub97c \ud1b5\ud574 \ub300\ub9cc \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc5c5\ubb34\ub97c \uad00\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/h3>\n<p>\ub300\ub9cc \ubc95\uc778\uc744 \uc6b4\uc601\ud558\uba74 \ud68c\uc0ac \uc124\ub9bd \uc774\ud6c4\uc5d0\ub3c4 \uc9c0\uc18d\uc801\uc778 \ud68c\uacc4 \uae30\ub85d \uad00\ub9ac, \uc7ac\ubb34\uc81c\ud45c \uc791\uc131, \uc138\uae08 \uc2e0\uace0 \ubc0f \uc99d\ube59 \uc790\ub8cc \uad00\ub9ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n<p>\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528\ub294 \ubc95\uc778 \uc124\ub9bd\ubd80\ud130 \ud68c\uacc4\u00b7\uc138\ubb34\u00b7\ud574\uc678 \uc0ac\uc5c5 \uc6b4\uc601 \uc9c0\uc6d0\uae4c\uc9c0 \uc81c\uacf5\ud558\ub294 \uae00\ub85c\ubc8c \ucee8\uc124\ud305 \ubc95\uc778\uc785\ub2c8\ub2e4. \ub300\ub9cc \ud604\uc9c0 \uaddc\uc815\uc744 \uae30\ubc18\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uc5c5\ubb34\ub97c \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ud68c\uacc4 \uc790\ub8cc \ubc0f \uc99d\ube59 \uc11c\ub958 \uc218\uc9d1<\/li>\n<li>\ud68c\uacc4 \uc7a5\ubd80 \uad00\ub9ac<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c \uc791\uc131<\/li>\n<li>\uc138\uae08 \uc2e0\uace0 \uc9c0\uc6d0<\/li>\n<li>\ud68c\uacc4 \ubc0f \uc138\ubb34 \uad00\ub828 \uc2e4\ubb34 \uac80\ud1a0<\/li>\n<\/ul>\n<p>\ud604\uc9c0 \ud68c\uacc4 \uc5c5\ubb34\ub97c \uc804\ubb38\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uba74 \uae30\uc5c5 \ub0b4\ubd80 \uc778\ub825\uc774 \ud575\uc2ec \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \uc9d1\uc911\ud560 \uc218 \uc788\uace0, \uc2e0\uace0 \uc77c\uc815 \uad00\ub9ac\uc640 \uc7ac\ubb34 \ubcf4\uace0 \uacfc\uc815\ub3c4 \ubcf4\ub2e4 \uc548\uc815\uc801\uc73c\ub85c \uc6b4\uc601\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<hr \/>\n<h3>\ub300\ub9cc \ud68c\uacc4 \uad00\ub9ac\ub294 \uc124\ub9bd \uc774\ud6c4 \uc6b4\uc601 \ub2e8\uacc4\uc5d0\uc11c \ub354 \uc911\uc694\ud569\ub2c8\ub2e4<\/h3>\n<p>\ub300\ub9cc \ubc95\uc778 \uc6b4\uc601\uc5d0\uc11c \ud68c\uacc4 \uad00\ub9ac\ub294 \ub2e8\uc21c\ud55c \uc2e0\uace0 \uc5c5\ubb34\uac00 \uc544\ub2c8\ub77c \ud68c\uc0ac\uc758 \uc7ac\ubb34 \uc0c1\ud0dc\ub97c \uad00\ub9ac\ud558\uace0 \ud5a5\ud6c4 \uc0ac\uc5c5 \ud655\uc7a5\uc744 \uc900\ube44\ud558\ub294 \uae30\ubc18\uc785\ub2c8\ub2e4. \ud2b9\ud788 \ud55c\uad6d \uae30\uc5c5\uc740 \ubcf8\uc0ac \uae30\uc900\uacfc \ub300\ub9cc \ud604\uc9c0 \uaddc\uc815 \uc0ac\uc774\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ucc28\uc774\ub97c \uc0ac\uc804\uc5d0 \uad00\ub9ac\ud574\uc57c \ubd88\ud544\uc694\ud55c \uc218\uc815 \uc791\uc5c5\uacfc \uc6b4\uc601 \ub9ac\uc2a4\ud06c\ub97c \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub300\ub9cc \ubc95\uc778\uc758 \ud68c\uacc4 \uccb4\uacc4 \uad6c\ucd95, \uc138\ubb34 \uc2e0\uace0, \uc7ac\ubb34 \uad00\ub9ac \ubc29\uc2dd\uc5d0 \ub300\ud574 \uac80\ud1a0\uac00 \ud544\uc694\ud558\ub2e4\uba74 \uae30\uc5c5 \uc0c1\ud669\uc5d0 \ub9de\ub294 \uc6b4\uc601 \ubc29\ud5a5\uc744 \ud655\uc778\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528\ub294 \ub300\ub9cc \ubc95\uc778 \uc124\ub9bd\ubd80\ud130 \ud68c\uacc4\u00b7\uc138\ubb34 \uad00\ub9ac\uae4c\uc9c0 \uae30\uc5c5\uc758 \ud574\uc678 \uc6b4\uc601 \uacfc\uc815\uc5d0 \ud544\uc694\ud55c \uc2e4\ubb34 \uc9c0\uc6d0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n<p>\uae30\uc5c5 \uc0c1\ud669\uc5d0 \ub9de\ub294 \ud68c\uacc4 \uad00\ub9ac \ubc29\uc548\uc744 \ud655\uc778\ud558\uace0 \uc2f6\ub2e4\uba74 \uc804\ubb38\uac00\uc640 \ud568\uaed8 \ud604\uc7ac \uc6b4\uc601 \uad6c\uc870\ub97c \uc810\uac80\ud574 \ubcf4\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-512093d elementor-widget elementor-widget-spacer\" data-id=\"512093d\" 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-5fd0f7a elementor-widget elementor-widget-button\" data-id=\"5fd0f7a\" 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\">\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\">\ub300\ub9cc \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-50138ae elementor-widget elementor-widget-spacer\" data-id=\"50138ae\" 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-1acc7fd elementor-widget elementor-widget-text-editor\" data-id=\"1acc7fd\" 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.<br \/><\/b>\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\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\"> 5<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ub300\ub9cc \ud68c\uacc4 \uae30\uc900\uc740 \ub300\ub9cc \uc77c\ubc18\ud68c\uacc4\uc6d0\uce59(\uc774\ud558 GAAP)\uc73c\ub85c \uc54c\ub824\uc838 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ub9ce\uc740 \uad6d\uac00\uc5d0\uc11c \ucc44\ud0dd\ud558\uace0 \uc788\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900(IFRS)\uacfc\ub294 \ub2e4\ub985\ub2c8\ub2e4. \ubcf8\ubb38\uc744 \ud1b5\ud574 \ub300\ub9cc GAAP\uc5d0 \ub300\ud55c \uac04\ub7b5\ud55c \uac1c\uc694\uc640 \ub300\ub9cc\uc758 \ubd80\uae30 \uc694\uac74, \ub300\ub9cc \uae30\uc5c5\uc5d0 \ub300\ud55c \uac10\uc0ac \uc694\uac74\uc5d0 \ub300\ud574 \uc124\uba85\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":99228,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[177,400],"tags":[],"class_list":["post-99224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-177","category-400"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/IT_twi001t3102632-1-scaled.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ub300\ub9cc \ud68c\uacc4 \uae30\uc900(GAAP) \ubc0f \ubd80\uae30 \uac00\uc774\ub4dc | \ud68c\uacc4 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5 \uae30\uc900\uc740?<\/title>\n<meta name=\"description\" content=\"\ub300\ub9cc \ubc95\uc778\uc744 \uc6b4\uc601\ud558\uac70\ub098 \uc124\ub9bd \uc608\uc815\uc778 \uc0ac\uc5c5\uac00\ub97c \uc704\ud55c \ud68c\uacc4 \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4. \ub300\ub9cc GAAP \uc801\uc6a9 \uae30\uc900, \uc911\uad6d\uc5b4 \ubc88\uccb4 \ubd80\uae30 \ubc0f \uc99d\ube59 \uad00\ub9ac \uc694\uac74, \ud68c\uacc4 \uc704\ubc18 \uc2dc \uacbd\uc601\uc790 \ucc98\ubc8c \uaddc\uc815, CPA \uac10\uc0ac \uc758\ubb34\uae4c\uc9c0 \ud575\uc2ec \uc815\ubcf4\ub97c \ud55c\ub208\uc5d0 \ud655\uc778\ud558\uc138\uc694.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ub300\ub9cc\/\ub300\ub9cc-\ud68c\uacc4-\uae30\uc900-\ub300\ub9cc-\ub0b4-\uc0ac\uc5c5\uac00\ub97c-\uc704\ud55c-\uac1c\uc694\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ub300\ub9cc \ud68c\uacc4 \uae30\uc900(GAAP) \ubc0f \ubd80\uae30 \uac00\uc774\ub4dc | \ud68c\uacc4 \uac10\uc0ac \ub300\uc0c1 \uae30\uc5c5 \uae30\uc900\uc740?\" \/>\n<meta property=\"og:description\" content=\"\ub300\ub9cc \ubc95\uc778\uc744 \uc6b4\uc601\ud558\uac70\ub098 \uc124\ub9bd \uc608\uc815\uc778 \uc0ac\uc5c5\uac00\ub97c \uc704\ud55c \ud68c\uacc4 \uac00\uc774\ub4dc\uc785\ub2c8\ub2e4. \ub300\ub9cc GAAP \uc801\uc6a9 \uae30\uc900, \uc911\uad6d\uc5b4 \ubc88\uccb4 \ubd80\uae30 \ubc0f \uc99d\ube59 \uad00\ub9ac \uc694\uac74, \ud68c\uacc4 \uc704\ubc18 \uc2dc \uacbd\uc601\uc790 \ucc98\ubc8c \uaddc\uc815, CPA \uac10\uc0ac \uc758\ubb34\uae4c\uc9c0 \ud575\uc2ec \uc815\ubcf4\ub97c \ud55c\ub208\uc5d0 \ud655\uc778\ud558\uc138\uc694.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ub300\ub9cc\/\ub300\ub9cc-\ud68c\uacc4-\uae30\uc900-\ub300\ub9cc-\ub0b4-\uc0ac\uc5c5\uac00\ub97c-\uc704\ud55c-\uac1c\uc694\/\" \/>\n<meta property=\"og:site_name\" content=\"Premia TNC\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PremiaTNC\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-04T02:14:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-04T02:14:40+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/05\/IT_twi001t3102632-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"premiatnc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" 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