국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준국제회계기준(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS)(IFRS) 동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향동향

-------------------- 분기분기분기분기분기분기분기분기분기분기분기분기분기분기분기분기분기분기분기15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -15.2 -분기15.2 -

년 월2015 9

금 융 감 독 원

회 계 제 도 실

목 차

. 분기 중 회의 현황15.2

(IASB)

(IFRS IC)

국제회계기준. (IFRS) 제 개정 진행 상황 ················2

국제회계기준위원회. (IASB) 주요 논의 내용

해석위원회. (IFRS IC) 주요 논의 내용

IASB

. IFRS 재단 활동 관련 사항 ······································20

(IFRS)

(IASB)

(IFRS IC)

(IFRS) (Due Process)

- 1 -

국제회계기준(IFRS) 동향 ( 분기15.2 )( , ’15.9 )

(www.ifrs.org)(IASB) (IFRS IC)

IASBUpdate IFRIC Update

. 분기 중 회의 현황15.2

1 국제회계기준위원회(IASB) 회의 매월( )

4(4.27.~4.29.,

)

5(5.18.~5.20.,

)

6(6.22.~6.25.,

)

2 해석위원회(IFRS IC) 회의 격월( )

(5.12., )

(4 ) (IFRS 5)

(1 ) (IAS 23)

(2 ) (IFRS 10) (IAS 24)

- 2 -

국제회계기준. (IFRS) 제 개정 진행 상황

진행 중( ) '15.6 36

(7 ), (11 ), (16 ), (1 ),(1 )

진행 단계별( ) 16 3 10

6 1

IFRS (Due Process)(DP: Discussion Paper)

(ED: Exposure Draft) IFRS(Post-Implementation Review)

IFRS

: 1) : (Practice Statement)2) '08.11 (IFRS 3) (Feedback Statement)

'15.6.17.3) ( ) : '13.7

'15.5.28. '15.10.16. '16

완료( ) '15.5 IFRS ( )

'14.12 2 IFRS ('16.1.1. )(IFRS 10, IFRS 12, IAS 28)

: (IAS 1)

- 3 -

국제회계기준위원회. (IASB) 주요 논의 내용

1 주요 제 개정 관련 논의·

(Major projects)

❏1)

(Rate-regulated Activities)(~'15.3Q)

❏2)

(Accounting for Dynamic Risk

Management)(~'15.3Q)

:❏

(Principles of Disclosure)(~'15.4Q)

:❏

(Changes in

accounting policies and

estimates)(~'15.4Q)

:❏

(Materiality Practice Statement)

3)

(~'15.3Q)

❏ (Insurance Contracts)(~'15.3Q)

❏ (Leases)(~'15.4Q)

: 1) '14.9.17. '15.3

2) '12.5 (IFRS 9) '14.4.17.

'14.10.17.

3) (Practice Statement) (IFRS)

- 4 -

가 보험계약

금융상품 기준서 적용( ) (IFRS 4

Phase ) (IFRS 9)

'14.7('18.1.1. )

(EFRAG)

European Financial Reporting Advisory Group: EU IFRS'01

EC(European Commission): EU

IASB

7

'15 7 IASB

IFRS 9 IAS 39IFRS 9

IFRS 4

IAS 39IFRS 9 -

, (insurance activities)

IAS 39

- 5 -

수정 회계처리모형( )

insurance contracts with directparticipation features; direct participation contracts)

☞ IASB 프로젝트 바로 가기 Insurance Contracts

나 공시개선 중요성:

IFRS '14 (DisclosureInitiative) , ( , ,

), (IAS 7 ),

실무안내서( )

'15.3

Practice Statement: Application of materiality to financial statements(IFRS)

- 6 -

정의( )

IAS 1 , IAS 8 , ,‘ ’

( )

'15 4 IASB Agenda 11B ' '

IFRS

(FASB) '14.11

[TSC Industries v. Northway, Inc., 426

U.S. 439,449 (1976)]

Concepts Statement 8(CON 8)

(as having significantly altered the total mix of information)(a substantial likelihood)

IASB

☞ IASB 프로젝트 바로 가기 Principles of disclosure

다 공시개선 공시원칙:

정보의 요약과 통합표시( ) IAS 1

- 7 -

□ 주석( ) (IAS 1)

,

회계정책의 공시( ) (IAS 1)

(IAS 1)

,,

, ,, ,

,

☞ IASB 프로젝트 바로 가기 Principles of disclosure

라 요율규제활동

'14.9.17. , '15.3

,

- 8 -

'14.9 '15.3

☞ IASB 프로젝트 바로 가기 Rate-regulated Activities

마 동적위험관리 회계

'12.5 (IFRS 9) '14.4.17.'14.10.17.

IASB

-

-

- (Expert Advisory

Panel)

☞ IASB 프로젝트 바로 가기 Accounting for Dynamic RiskManagement: a Portfolio Revaluation Approach to Macro Hedging

- 9 -

2 소규모 개정 관련 논의

(Narrow-scope amendments)

❏(Annual Improvements 2014-2016)

-(~'15.3Q)

❏(Clarifications to IFRS 15 Revenue

from Contracts with Customers: Issuesemerging from TRG discussions)

IFRS15

(~'15.3Q)

❏(Elimination of gains or losses arising fromtransactions between an entity and itsassociates or joint ventures: Proposedamendments to IFRS 10 and IAS 28)

IAS 28IFRS 10

(~'15.3Q)

❏(Remeasurement

at a plan amendment, curtailment orsettlement/ Availability of a refund of asurplus from a defined benefit plan: Proposedamendments to IAS 19 and IFRIC 14)

IAS19

(~'15.3Q)

❏(Transfer of investment property: Proposedamendments to IAS 40)

IAS40

(~'15.3Q)

❏ IFRS 8(Clarifications arising from thePost-implementation review: Proposedamendments to IFRS 8)

IFRS8

(~'15.4Q)

❏ IAS 7(Disclosure Initiative: Amendments to IAS 7)

IAS7 (~'15.3Q)

❏(Fair Value Measurement: Unit of Account)

IFRS13 (~'15.3Q)

❏ (Classification of Liabilities:Proposed amendments to IAS 1)

IAS1 (~'15.3Q)

❏(Clarification of Classification and

Measurement of share-based paymenttransactions: Proposed amendments to IFRS 2)

IFRS2 (~'15.3Q)

❏(Recognition of Deferred Tax Assets for

unrealised losses: Proposed amendments toIAS 12)

IAS12 (~'15.3Q)

: 1) : : IAS 7 ('15.4.17.), :('15.1.16.), ('15.6.10.),

('15.3.25.), ('14.12.18.)

- 10 -

가 고객과의 계약에서 생기는 수익

IASB FASB(TRG; Joint

Transition Resource Group for Revenue Recognition) '14.6.1. ,TRG IASB FASB 6('14 2 , '15 4 )

시행일 연기( ) (IFRS 15)

'17 '18 1 '15.4.28.

('15.7.22. '15.9.11. )

2 4 :(IAS 11), (IAS 18), (IFRIC 13),

(IFRIC 15), (IFRIC 18), (SIC 31)

(FASB) '15.4

(Topic 606) 1 ('16.12.15. '17.12.15.)

IFRS 15

❏(Draft IFRIC Interpretation - Accounting foruncertainties in income taxes) (~'15.3Q)

- 11 -

본인과 대리인의 판단( )

(Principal) , (Agent)

a distinct good or service or a distinct bundle of goods or services

IFRS 15 B37

☞ IASB 프로젝트 바로 가기 Clarifications to IFRS 15 Revenue fromContracts with Customers

- 12 -

3 연구프로젝트 관련 논의

(Research projects)

❏ (Businesscombinations under common control)

, '16

❏ (Definition of business) '15

❏ (Disclosure initiative)( )

❏ (Equity method of accounting), '16

❏ (FinancialInstruments with characteristics of equity)

'15

❏ (Goodwill) '15

❏ (Discount rates)'15

1)

❏2)

(Primary Financial Statements)'15

❏3)

(Pollutant Pricing Mechanisms)'15

❏ (Post-employment benefits)

,❏(Provisions, Contingent Liabilities andContingent Assets)

'15.7,

❏ (Share-based payments)'15

1)

❏ (Income taxes)'15'16

/ /❏(Extractive activities/Intangible assets/R&Dactivities)

❏ (Foreign currency translation)

❏ (High Inflation)

4)(Emerging

Economies Group)

: 1) (Research Paper) (Discussion Paper)

2) (Performance Reporting)3) (Emissions Trading Schemes)4) IASB , ·

- 13 -

(Assessment phase)

(Development phase)

(Suspended/Inactive work)

가 지분법 연구프로젝트

IAS 28'14

, (EFRAG, '14.1.)('14.9.)

IAS 28

IFRS IAS 28

IFRS 10 IFRS 11 IFRS 12

☞ IASB 프로젝트 바로 가기 Equity method of accounting

- 14 -

나 자본의 특성을 가진 금융상품

'15.5 IAS 32

'15.5 IASB Agenda 5A

(Conceptual challenges): IAS 32

,

(Application challenges): IAS 32

,

, IAS

32 IFRS 3 , IFRS 10 , IAS 33

'15.6

,

'15.6 IASB (a claim against an entity)

( )

IFRS ,

, ,

, IAS 32, IFRS

☞ IASB 프로젝트 바로 가기 Financial Instruments with Characteristicsof Equity

- 15 -

해석위원회. (IFRS IC) 주요 논의 내용

(IFRS IC)

1 해석 논의 과제(Current Agenda)

❏ (IAS 16)

❏ (IAS 21)

❏(IFRS 11)

❏ IFRS 5 (IFRS 5)

가 유형자산 시험가동원가와 순매각금액

이슈( )

( )

논의 내용( )

‘ ’ IAS 16 17 ‘ ’ ,‘ ’

( : , )

IAS 16 73 (ix) ()

- 16 -

나 외화거래와 선수금의 환율변동효과

이슈( )

IAS 21 21-22

논의 내용( )

IASB

다 공동영업 지분의 추가 취득으로 공동영업자 지위 획득

이슈( )

IFRS 11 21.A

IFRS 3,

- 17 -

논의 내용( )

라 의 적용 범위와 표시IFRS 5

이슈( ) IFRS 5

논의 내용( ) IFRS 5

IASB

IASB

IFRS 5

'15 5 IFRS IC 5

: ( )

:

IFRS 12:

IASB

:IAS 36

105

: IFRS 5 28

- 18 -

2 IASB에 기준서 연차개선 건의

❏ (IAS 23)

가 특정차입금 원가의 자본화 시기 명확화

□ 이슈( ) ( )

,

결정사항( )

IASB

IAS 23 14

( )

(qualifying asset):(IAS 23 5)

, ,,

(IAS 23 8)

IAS 23 14

,

- 19 -

3 안건 상정 여부 결정(Agenda Decisions)

❏ (IFRS 10)

❏ (IAS 24)

가 단일 임차인에게 단일 자산을 리스한 구조화기업

이슈( )

결정사항( ) IFRS 10

나 개인의 가까운 가족 의 정의' '

이슈( ) IAS 24 9

(Close members of the family of a person):

결정사항( )

, IAS 24 9

- 20 -

. IFRS 재단 활동 관련 사항

1 국제회계기준 제정기구의 주요 인사 선임

□ IFRS '15.5.12.

(Robert Uhl) IFRS

The Trustees of the IFRS Foundation 22 ,IASB, IFRS

(Deloitte & Touche LLP)

2 회계기준자문포럼 개 회원기구 선정12

IFRS '15.6.24. 12

(3 )

ASAF(Accounting Standards Advisory Forum): IASB IFRS ·('13.3 4 IASB )

-(4)

( ) Asian-Oceanian Standard-Setters Group (AOSSG)( ) China Accounting Standards Committee( ) Accounting Standards Board of Japan( , ) Australian Accounting Standards Board - working with

the New Zealand Accounting Standards Board

(4)

( ) European Financial Reporting Group (EFRAG)( ) Accounting Standards Committee of Germany( ) Autorité des normes comptables( ) Organismo Italiano di Contabilità

(3)( ) Financial Accounting Standards Board (FASB)( ) Canadian Accounting Standards Board( ) Group of Latin American Accounting Standard Setters (GLASS)

(1) ( ) Financial Reporting Council of South Africa

- 21 -

참고 1 국제회계기준(IFRS) 제정기구 현황

IFRS (Monitoring Board) - 8

IFRS IASB ,( )

IFRS (IFRS Foundation) - 22

(Trustee), IASB

(IASB) - 14

IFRS

IFRS (IFRS Interpretations Committee) - 15

IFRS ,

※ (ASAF; Accounting Standards Advisory Forum): IASB IFRS ·('13.3 4 IASB )

(EEG; Emerging Economies Group): ·

- 22 -

참고 2 국제회계기준위원회(IASB) 위원 현황

'15.6 14 9(Exposure Drafts), (IFRSs), (Interpretations of IFRSs)

IASB

IASB : - 5 , 4 ,3 , 1 , 1

IASB (IFRS 26 ): -, , 4 , , 1 , 2

(Hans Hoogervorst) [ ]: 2011. 7. 1. 2016. 6. 30. (5 ): IFRS IOSCO

:

(Ian Mackintosh) [ ]: 2011. 7. 1. 2016. 6. 30. (5 ):

World Bank Coopers & Lybrand: -

(Suzanne Lloyd) [ ]: 2014. 1. 1. 2018. 12. 31. (5 ): IASB

JP Morgan, Goldman Sachs:

(Stephen Cooper) [ ]: 2007. 8. 1. 2017. 7. 31. (10 , ): IASB UBS

Schroders( Citi ):

(Philippe Danjou) [ ]: 2006. 7. 1. 2016. 6. 30. (10 , ): Arthur Anderson

:

(Martin Edelmann) [ ]: 2012. 7. 1. 2017. 6. 30. (5 ): Deutsche Bank AG, KPMG

:

- 23 -

(Mary Tokar) [ ]: 2013. 1. 7. 2017. 6. 30. (4.5 ): KPMG IFRS IFRS

(SEC):

(Patrick Finnegan) [ ]: 2009. 7. 1. 2019. 6. 30. (10 , ): (CFA)

(SEC) Moody's, Deloitte:

(Gary Kabureck) [ ]: 2013. 4. 15. 2017. 6. 30. (4 1.5 ): (Xerox) PwC, (FEI)

:

(Amaro Luiz de Oliveira Gomes) []

: 2009. 7. 1. 2019. 6. 30. (10 , ):

:

(Takatsugu Ochi) [ ]: 2011. 7. 1. 2016. 6. 30. (5 ): IFRS

: -

(Chungwoo Suh) [ ]: 2012. 7. 1. 2017. 6. 30. (5 ):

: -

(Wei Guo Zhang) [ ]: 2007. 7. 1. 2017. 6. 30. (10 , ):

: -

(Darrel Scott) [ ]: 2010. 10. 1. 2018. 6. 30. (7 9 , ): IFRS IFRS FirstRand

Banking Group (CFO):

- 24 -

참고 3 국제회계기준 해석위원회(IFRS IC) 위원 현황

'15.6 14 *

4

* 14 : 5 , 4 , -3 , 1 , 1

IFRS

(Wayne Upton) ( )2011. 6

(IASB) (Director of InternationalActivities)'01.7 IASB , (FASB) 17

(Tony de Bell) [ ]: 2013. 7. 1. 2016. 6. 30. (3 )

(PwC) (Senior partnerin Global Accounting Services Group)

(Andrew Watchman) [ ]: 2013. 7. 1. 2016. 6. 30. (3 )

(Grant Thornton) (ExecutiveDirector of International Financial Reporting)

(Charlotte Pissaridou) [ ]: 2011. 7. 1. 2017. 6. 30. (6 , )

(Goldman Sachs) (Managing Director)

(Martin Schloemer) [ ]: 2013. 7. 1. 2016. 6. 30. (3 )

(Bayer AG) (Head of AccountingPrinciples and Policies)

(Mikael Hagström) [ ]: 2014. 7. 1. 2017. 6. 30. (3 )

(Volvo Group) (Senior Vice President& Head of Corporate Financial Reporting)

(Sandra Peters) [ ]: 2012. 7. 1. 2018. 6. 30. (6 , )

(CFA) (Head of FinancialReporting Policy)

- 25 -

(Robert Uhl) [ ]: 2015. 1. 1. 2018. 6. 30. (3 6 )*

'15.1 6 (Laurence Rivat)6

(Deloitte & Touche) (Partner)

(Reinhard Dotzlaw) [ ]: 2013. 7. 1. 2016. 6. 30. (3 )

(KPMG) (National Managing Partner, AuditProfessional Practice for KPMG Canada)

(Bonnie Van Etten) [ ]: 2014. 7. 1. 2017. 6. 30. (3 )

(Fiat and Chrysler Group)(Head of Global Technical Accounting and Accounting Research)

(Carl Douglas) [ ]: 2014. 7. 1. 2017. 6. 30. (3 )

(CCR Group) (Corporate Controller)

(John O'Grady) [ ]: 2012. 7. 1. 2018. 6. 30. (6 , )

(Ernst & Young) -(Senior Partner in EY's Asia Pacific Professional Practice Group)

(Feilong Li) [ ]: 2010. 7. 1. 2016. 6. 30. (6 , )

(Controller)

(Jongsoo Han) [ ]: 2015. 7. 1. 2018. 6. 30. (3 )

(Bruce Mackenzie) [ ]: 2014. 7. 1. 2017. 6. 30. (3 )

(W Consulting International) (Managing Partner)

- 26 -

참고 4 국제회계기준(IFRS) 제정절차(Due Process)

의제 선정(Setting the agenda)

IASB IFRS( 60% )

(simple majority)

-

프로젝트 계획 수립(Planning the project)

IASB (Director of Technical Activities)

(Director of Research)

- IASB (consultative group)

토론서 개발 발표(Development and publication of a Discussion Paper)

IASB

: ,, IASB ,

, IASB( 60% ) (simple majority)

IASB

IASB (active agenda), IASB , IFRS

- 27 -

공개초안 개발 발표(Development and publication of an Exposure Draft)

IASB , , IFRS

IASB 149

기준서 개발 발표(Development and publication of an IFRS)

IASB14 9 (a second

Exposure Draft)

IASB

( IFRS ) 14 9

기준서 발행 후 절차(Procedures after an IFRS is issued)

IASB 12 18

IASB

IASB

IFRS IFRS

- IASB