국제회계기준 도입이 재무회계의 투명성과 법인세에 미치는 영향

Abstract

This study aimed at analyzing how the introduction of International Financial Reporting Standards(IFRS) has an effect upon the transparency of corporation, and the results of analysis are as follows. First, in the result of analysis on the recognition of accounting transparency, it was recognized that the introduction of IFRS heightens the reliability of accounting data more than the maintenance of the current tax law, lifts the transparency of accounting data and expresses the corporate financing state and management results appropriately. Secondly, when figuring out the importance of the reference differences according to the introduction of IFRS, the increase of tax compliance cost, the necessity of the acceptance of IFRS and the accounting transparency according to the introduction of IFRS by the inventory assets, tangible assets and intangible assets, it could be known that the tax law accepting IFRS was affirmatively assessed. In addition, it was thought that even amending the tax law fitted for the corporate accounting standard didn't damage the objective and system of the tax law seriously. It was recognized that if the current tax law is maintained, the tax compliance cost will increase compared with the past.