{"id":4739,"date":"2022-12-09T10:21:53","date_gmt":"2022-12-09T01:21:53","guid":{"rendered":"https:\/\/i-kiin.net\/?p=4739"},"modified":"2023-01-09T10:42:27","modified_gmt":"2023-01-09T01:42:27","slug":"2023%eb%85%84-ifrs-17%eb%b3%b4%ed%97%98%ea%b3%84%ec%95%bd-%ec%8b%9c%ed%96%89-%eb%8c%80%eb%b9%84-%eb%b3%b4%ed%97%98%ea%b0%90%eb%8f%85%ed%9a%8c%ea%b3%84-%eb%8f%84%ec%9e%85%eb%b0%a9%ec%95%88","status":"publish","type":"post","link":"https:\/\/i-kiin.net\/?p=4739","title":{"rendered":"2023\ub144 IFRS 17(\ubcf4\ud5d8\uacc4\uc57d) \uc2dc\ud589 \ub300\ube44 \ubcf4\ud5d8\uac10\ub3c5\ud68c\uacc4 \ub3c4\uc785\ubc29\uc548"},"content":{"rendered":"<p><a href=\"https:\/\/www.fss.or.kr\/\" target=\"_blank\" rel=\"nofollow noopener\">\uae08\uc735\uac10\ub3c5\uc6d0<\/a>\uc774 \ub0b4\ubd80 \ubcf4\ud5d8\ub9ac\uc2a4\ud06c\uc81c\ub3c4\uc2e4 \ubcf4\ud5d8\ub9ac\uc2a4\ud06c\uc5c5\ubb34\ud300\uc774 2021\ub144 12\uc6d4\uc5d0 \ubc1c\uac04\ud55c IFRS 17 \uc2dc\ud589 \ub300\ube44\ub97c \uc704\ud55c \ub3c4\uc785\ubc29\uc548\uc744 \uc815\ub9ac\ud574\uc11c 12\uc6d4 6\uc77c \uae08\uac10\uc6d0 \ud648\ud398\uc774\uc9c0\uc5d0 \uc62c\ub838\ub2e4.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.fss.or.kr\/fss\/bbs\/B0000081\/view.do?nttId=57427&amp;menuNo=200396\" target=\"_blank\" rel=\"nofollow noopener\">2023\ub144 IFRS 17(\ubcf4\ud5d8\uacc4\uc57d) \uc2dc\ud589 \ub300\ube44 \ubcf4\ud5d8\uac10\ub3c5\ud68c\uacc4 \ub3c4\uc785\ubc29\uc548<\/a><\/li>\n<\/ul>\n<p>\uad6d\ub0b4\uc5d0\uc11c\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc778 <strong>IFRS 17(Insurance Contracts)<\/strong>\uc744 <strong>K-IFRS \uc81c1117\ud638(\ubcf4\ud5d8\uacc4\uc57d)<\/strong>\uc73c\ub85c \uc81c\uc815\ud558\uc5ec 2023\ub144\ubd80\ud130 \uc2dc\ud589\ud558\uae30\ub85c \ud655\uc815\ud558\uc600\uace0 \uadf8 \uc774\uc804\uc5d0\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900 <strong>IFRS 9(Financial Instruments)<\/strong>\uc744 <strong>K-IFRS \uc81c1109\ud638(\uae08\uc735\uc0c1\ud488)<\/strong>\uc73c\ub85c \uc81c\uc815\ud558\uc5ec 2018\ub144\ubd80\ud130 \uc2dc\ud589\ud558\uc600\uc73c\ub098 \ubcf4\ud5d8\uc0ac\ub9cc \ud68c\uacc4\uc801\uc778 \ubb38\uc81c\ub85c \uc778\ud574 2023\ub144\ubd80\ud130 \ub3d9\uc2dc\uc5d0 \uc2dc\ud589\ud558\ub294 \uac83\uc73c\ub85c \ud55c\uc2dc\uc801 \uc608\uc678\uac00 \ud5c8\uc6a9\ub418\uc5c8\ub358 \ub0b4\uc6a9\uc5d0 \ub300\ud574\uc11c \uc0c1\uc138\ud558\uac8c \uae30\uc220\ud558\uace0 \uc788\ub294 \ud30c\uc77c\uc774\ub2e4.<\/p>\n<p>\uaddc\uc81c\uc790\ubcf8 \uad00\ub828 \uc5c5\ubb34 \ub2f4\ub2f9\uc790\uc5d0\uac8c\ub294 \uc720\uc6a9\ud560 \ub4ef \uc2f6\ub2e4.<\/p>\n<a href=\"https:\/\/i-kiin.net\/wp-content\/uploads\/2022\/12\/2023\ub144-IFRS-17\ubcf4\ud5d8\uacc4\uc57d-\uc2dc\ud589-\ub300\ube44-\ubcf4\ud5d8\uac10\ub3c5\ud68c\uacc4-\ub3c4\uc785\ubc29\uc548_\uac8c\uc2dc.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">2023\ub144-IFRS-17\ubcf4\ud5d8\uacc4\uc57d-\uc2dc\ud589-\ub300\ube44-\ubcf4\ud5d8\uac10\ub3c5\ud68c\uacc4-\ub3c4\uc785\ubc29\uc548_\uac8c\uc2dc<\/a>\n<p>\uc870\ud68c\uc218: 11<\/p>","protected":false},"excerpt":{"rendered":"<p>\uae08\uc735\uac10\ub3c5\uc6d0\uc774 \ub0b4\ubd80 \ubcf4\ud5d8\ub9ac\uc2a4\ud06c\uc81c\ub3c4\uc2e4 \ubcf4\ud5d8\ub9ac\uc2a4\ud06c\uc5c5\ubb34\ud300\uc774 2021\ub144 12\uc6d4\uc5d0 \ubc1c\uac04\ud55c IFRS 17 \uc2dc\ud589 \ub300\ube44\ub97c \uc704\ud55c \ub3c4\uc785\ubc29\uc548\uc744 \uc815\ub9ac\ud574\uc11c 12\uc6d4 6\uc77c \uae08\uac10\uc6d0 \ud648\ud398\uc774\uc9c0\uc5d0 \uc62c\ub838\ub2e4. 2023\ub144 IFRS 17(\ubcf4\ud5d8\uacc4\uc57d) \uc2dc\ud589 \ub300\ube44 \ubcf4\ud5d8\uac10\ub3c5\ud68c\uacc4 \ub3c4\uc785\ubc29\uc548 \uad6d\ub0b4\uc5d0\uc11c\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc778 IFRS 17(Insurance Contracts)\uc744 K-IFRS \uc81c1117\ud638(\ubcf4\ud5d8\uacc4\uc57d)\uc73c\ub85c \uc81c\uc815\ud558\uc5ec 2023\ub144\ubd80\ud130 \uc2dc\ud589\ud558\uae30\ub85c \ud655\uc815\ud558\uc600\uace0 \uadf8 \uc774\uc804\uc5d0\ub294 \uad6d\uc81c\ud68c\uacc4\uae30\uc900 IFRS 9(Financial Instruments)\uc744 K-IFRS \uc81c1109\ud638(\uae08\uc735\uc0c1\ud488)\uc73c\ub85c \uc81c\uc815\ud558\uc5ec 2018\ub144\ubd80\ud130 \uc2dc\ud589\ud558\uc600\uc73c\ub098 \ubcf4\ud5d8\uc0ac\ub9cc \ud68c\uacc4\uc801\uc778 \ubb38\uc81c\ub85c \uc778\ud574 2023\ub144\ubd80\ud130 \ub3d9\uc2dc\uc5d0 \uc2dc\ud589\ud558\ub294 &#8230; <a title=\"2023\ub144 IFRS 17(\ubcf4\ud5d8\uacc4\uc57d) \uc2dc\ud589 \ub300\ube44 \ubcf4\ud5d8\uac10\ub3c5\ud68c\uacc4 \ub3c4\uc785\ubc29\uc548\" class=\"read-more\" href=\"https:\/\/i-kiin.net\/?p=4739\" aria-label=\"2023\ub144 IFRS 17(\ubcf4\ud5d8\uacc4\uc57d) \uc2dc\ud589 \ub300\ube44 \ubcf4\ud5d8\uac10\ub3c5\ud68c\uacc4 \ub3c4\uc785\ubc29\uc548\uc5d0 \ub300\ud574 \ub354 \uc790\uc138\ud788 \uc54c\uc544\ubcf4\uc138\uc694\">\ub354 \uc77d\uae30<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[610],"tags":[2935,2936,2937,2938,2939],"class_list":["post-4739","post","type-post","status-publish","format-standard","hentry","category-capital-market","tag-k-ifrs","tag-2936","tag-ifrs-9","tag-ifrs-17","tag-2939"],"_links":{"self":[{"href":"https:\/\/i-kiin.net\/index.php?rest_route=\/wp\/v2\/posts\/4739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/i-kiin.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/i-kiin.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/i-kiin.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/i-kiin.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4739"}],"version-history":[{"count":0,"href":"https:\/\/i-kiin.net\/index.php?rest_route=\/wp\/v2\/posts\/4739\/revisions"}],"wp:attachment":[{"href":"https:\/\/i-kiin.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/i-kiin.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/i-kiin.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}