{"id":5104,"date":"2023-04-03T18:12:55","date_gmt":"2023-04-03T09:12:55","guid":{"rendered":"https:\/\/i-kiin.net\/?p=5104"},"modified":"2023-04-03T18:12:55","modified_gmt":"2023-04-03T09:12:55","slug":"%ea%b6%8c%ed%98%b8-22-20-%ec%8b%a0%ed%9a%8c%ea%b3%84%ec%a0%9c%eb%8f%84%ec%99%80-%eb%b3%b4%ed%97%98%ed%9a%8c%ec%82%ac%ec%9d%98-%eb%8c%80%ec%9d%91-%ea%b2%bd%ec%98%81-%ea%b4%80%eb%a6%ac-%ec%82%ac","status":"publish","type":"post","link":"https:\/\/i-kiin.net\/?p=5104","title":{"rendered":"[\uad8c\ud638 : 22-20] \uc2e0\ud68c\uacc4\uc81c\ub3c4\uc640 \ubcf4\ud5d8\ud68c\uc0ac\uc758 \ub300\uc751 : \uacbd\uc601 \uad00\ub9ac \uc0ac\ub840\ub97c \uc911\uc2ec\uc73c\ub85c"},"content":{"rendered":"<p>\u203b \ubcf4\uace0\uc11c \ub0b4\uc6a9 \uc911 \ubaa8\ub974\ub294 \uc57d\uc5b4\ub294 <a href=\"https:\/\/i-kiin.net\/?page_id=4955\" rel=\"nofollow\">\uc57d\uc5b4\uc9d1<\/a> \ucc38\uace0!!!<\/p>\n<p><a href=\"https:\/\/www.kiri.or.kr\/\" target=\"_blank\" rel=\"nofollow noopener\">\ubcf4\ud5d8\uc5f0\uad6c\uc6d0<\/a> \ubcf4\uace0\uc11c \uc601\uc5ed \uc544\ub798 \uc788\ub294 \ud56d\ubaa9\ub4e4 \uc911 \uc5f0\uad6c\ubcf4\uace0\uc11c \ub0b4 2\uc6d4 28\uc77c\uc790 \uae30\uc900, \uad8c\ud638\uc640 \uc81c\ubaa9\uc774\ub2e4.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.kiri.or.kr\/report\/reportList.do?docId=333439&amp;catId=4\" target=\"_blank\" rel=\"nofollow noopener\">[\uad8c\ud638 : 22-20] \uc2e0\ud68c\uacc4\uc81c\ub3c4\uc640 \ubcf4\ud5d8\ud68c\uc0ac\uc758 \ub300\uc751 : \uacbd\uc601 \uad00\ub9ac \uc0ac\ub840\ub97c \uc911\uc2ec\uc73c\ub85c<\/a><\/li>\n<\/ul>\n<p>\ubcf4\uace0\uc11c\ub294 IFRS17 \ub3c4\uc785\uacfc \uad00\ub828\ud55c \ubc30\uacbd\/\uc601\ud5a5\/\ub300\uc751\/\ubcc0\ud654 \ub4f1\uc758 \uc21c\uc11c\ub85c \uae30\uc220\ud558\ub418 \ud544\uc694\ud55c \uc601\uc5ed\uc5d0\uc11c\ub294 \uac01\uc885 \ud45c\ub098 \uadf8\ub9bc\uc744 \ud65c\uc6a9\ud558\uc5ec \uae30\uc220\ud558\uace0\uc790 \ud558\ub294 \ubc14\uc5d0 \ub300\ud55c \uc138\ubd80 \ub0b4\uc6a9\uc744 \uc124\uba85\ud558\uace0 \uc788\ub2e4. \ub530\ub77c\uc11c \uc774\ub7ec\ud55c \ud45c \ubc0f \uadf8\ub9bc\ub4e4\uacfc \ud574\ub2f9 \uc601\uc5ed\uc744 \uc544\uc6b0\ub974\ub294 \uc81c\ubaa9\ub9cc \ubd10\ub3c4 \uc2e4\uc81c \uc5c5\ubb34 \ub2f4\ub2f9\uc790\uc5d0\uac8c \ub9ce\uc740 \ub3c4\uc6c0\uc774 \ub418\uc9c0 \uc54a\uc744\uae4c \ud310\ub2e8\ud55c\ub2e4.<\/p>\n<p>\ud45c\ub098 \uadf8\ub9bc\uc744 \ud65c\uc6a9\ud55c \uc124\uba85 \uc911 <span style=\"text-decoration: underline;\"><strong>\ub300\ud45c\uc801\uc778 \ub0b4\uc6a9<\/strong><\/span>\uc740 \uc544\ub798\uc640 \uac19\ub2e4.<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>IAS39\uc640 IFRS9 \ube44\uad50<\/li>\n<li>RBC vs. K-ICS<\/li>\n<li>IFRS17\uacfc K-ICS \ube44\uad50<\/li>\n<li>\uc7ac\ubb34\uc81c\ud45c \uc815\ubcf4 \ube44\uad50<\/li>\n<li>\uc218\uc775\uc131 \uc9c0\ud45c\uc758 \ube44\uad50<\/li>\n<li>\uc0c1\ud488\uad70\ubcc4\/\ucc44\ub110\ubcc4 \uc218\uc775\uc131 \ubd84\uc11d \uc608\uc2dc<\/li>\n<li>\uacbd\uc601\uacc4\ud68d \uc218\ub9bd\uc758 \uc8fc\uc694 \ubcc0\ud654<\/li>\n<li>CSM \uad00\ub9ac: \uacc4\uc57d\ubcc4 CSM\uacfc \uc870\uc815 CSM<\/li>\n<\/ul>\n<p>\uc0c1\uae30 \ub0b4\uc6a9 \uc678\uc5d0\ub3c4 \ub354 \uc790\uc138\ud55c \ub0b4\uc6a9\uc740 \ubcf4\uace0\uc11c\ub97c \ucc38\uace0\ud558\uba74 \ub41c\ub2e4.<\/p>\n<a href=\"https:\/\/i-kiin.net\/wp-content\/uploads\/2023\/04\/nre2022-20.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">nre2022-20<\/a>\n<p>\uc870\ud68c\uc218: 8<\/p>","protected":false},"excerpt":{"rendered":"<p>\u203b \ubcf4\uace0\uc11c \ub0b4\uc6a9 \uc911 \ubaa8\ub974\ub294 \uc57d\uc5b4\ub294 \uc57d\uc5b4\uc9d1 \ucc38\uace0!!! \ubcf4\ud5d8\uc5f0\uad6c\uc6d0 \ubcf4\uace0\uc11c \uc601\uc5ed \uc544\ub798 \uc788\ub294 \ud56d\ubaa9\ub4e4 \uc911 \uc5f0\uad6c\ubcf4\uace0\uc11c \ub0b4 2\uc6d4 28\uc77c\uc790 \uae30\uc900, \uad8c\ud638\uc640 \uc81c\ubaa9\uc774\ub2e4. [\uad8c\ud638 : 22-20] \uc2e0\ud68c\uacc4\uc81c\ub3c4\uc640 \ubcf4\ud5d8\ud68c\uc0ac\uc758 \ub300\uc751 : \uacbd\uc601 \uad00\ub9ac \uc0ac\ub840\ub97c \uc911\uc2ec\uc73c\ub85c \ubcf4\uace0\uc11c\ub294 IFRS17 \ub3c4\uc785\uacfc \uad00\ub828\ud55c \ubc30\uacbd\/\uc601\ud5a5\/\ub300\uc751\/\ubcc0\ud654 \ub4f1\uc758 \uc21c\uc11c\ub85c \uae30\uc220\ud558\ub418 \ud544\uc694\ud55c \uc601\uc5ed\uc5d0\uc11c\ub294 \uac01\uc885 \ud45c\ub098 \uadf8\ub9bc\uc744 \ud65c\uc6a9\ud558\uc5ec \uae30\uc220\ud558\uace0\uc790 \ud558\ub294 \ubc14\uc5d0 \ub300\ud55c \uc138\ubd80 \ub0b4\uc6a9\uc744 \uc124\uba85\ud558\uace0 \uc788\ub2e4. &#8230; <a title=\"[\uad8c\ud638 : 22-20] \uc2e0\ud68c\uacc4\uc81c\ub3c4\uc640 \ubcf4\ud5d8\ud68c\uc0ac\uc758 \ub300\uc751 : \uacbd\uc601 \uad00\ub9ac \uc0ac\ub840\ub97c \uc911\uc2ec\uc73c\ub85c\" class=\"read-more\" href=\"https:\/\/i-kiin.net\/?p=5104\" aria-label=\"[\uad8c\ud638 : 22-20] \uc2e0\ud68c\uacc4\uc81c\ub3c4\uc640 \ubcf4\ud5d8\ud68c\uc0ac\uc758 \ub300\uc751 : \uacbd\uc601 \uad00\ub9ac \uc0ac\ub840\ub97c \uc911\uc2ec\uc73c\ub85c\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":[2563,2825,2937,2938,3353,3462],"class_list":["post-5104","post","type-post","status-publish","format-standard","hentry","category-capital-market","tag-k-ics","tag-2825","tag-ifrs-9","tag-ifrs-17","tag-rbc","tag-ias-39"],"_links":{"self":[{"href":"https:\/\/i-kiin.net\/index.php?rest_route=\/wp\/v2\/posts\/5104","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=5104"}],"version-history":[{"count":0,"href":"https:\/\/i-kiin.net\/index.php?rest_route=\/wp\/v2\/posts\/5104\/revisions"}],"wp:attachment":[{"href":"https:\/\/i-kiin.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/i-kiin.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/i-kiin.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}