상장기업 실무자 관점에서 본 K-IFRS 제･개정 참여와 지원제도: 현황과 설문

초록

The Invitation to Comment process for the enactment and amendment of K-IFRS and the inquiry system play an important role in the operation of K-IFRS in Korea. This study examines the actual operational practices of these systems and investigates the participation level, reasons for non-participation, and satisfaction of corporate practitioners regarding systems related to K-IFRS operations through a survey. The main research results are as follows. First, the number of comment letters submitted to the KASB during the K-IFRS enactment and amendment process was only 2.25 on average, and even those were primarily submitted by accounting firms. Practitioners responded that they lacked the capacity to provide opinions due to their workload (38%) and were unaware of the existence of the opinion collection system (24%), confirming that the problems lie in the practical constraints faced by practitioners, as well as a lack of information and interest. Second, although there was a relatively high level of experience using support systems—such as the technical inquiry service and the Predecessor and Successor Auditor Coordination Body—satisfaction remained low, averaging in the 2-point range. This was primarily due to the lack of specificity in the solutions provided. The most frequent inquiry topics included financial instruments, accounting errors, revenue, and consolidated accounting. This study presents the following policy recommendations. First, since the development and revision of IFRS standards require a substantial amount of time and effort, active participation by domestic firms is essential before the exposure draft stage to ensure that the realities of local industries are adequately reflected. Second, to alleviate the complexity of principles-based accounting standards and the associated psychological entry barriers, practical analyses and educational support focusing on the impacts of standard revisions on financial statements and disclosure practices are needed. Third, to overcome the limitations of the existing passive (pull-based) consultation approach, a targeted information delivery system (push strategy) should be introduced, whereby accounting issues with high relevance are selectively communicated directly to practitioners by industry and firm. Fourth, to reduce the burden on individual firms, the establishment of specialized institutions that analyze industry specific accounting issues and provide education and outreach is recommended, as this would facilitate more substantive and firm-relevant feedback from practitioners. This study possesses differentiation and contribution relative to previous research by presenting the current status and practitioner evaluations regarding participation in the enactment and amendment of accounting standards and the operation of K-IFRS support systems. By confirming practitioners’ evaluations of the efforts made by accounting standard-setting bodies and financial authorities, this study may serve as foundational data helpful for improving relevant systems and establishing future policies.

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