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국제회계기준 도입에 따른 재무제표 주석에 공시되는 법인세 관련 정보의 변화와 시사점

The Changes and Implications of Income Tax Information Disclosed in the Footnote after the Adoption of the IFRS

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우리나라도 모든 상장기업과 금융기관을 중심으로 2011년부터 국제회계기준(International Financial Reporting Standards)을 본격 도입함으로써 공시되는 회계정보에서 많은 변화가 예상된다. 특히 세무회계 연구자로서는 그러한 공시 정보의 변화가 세무회계 연구에 미치는 영향과 시사점을 파악할 필요가 있다. 본 연구에서는 먼저 Graham, Raedy and Shackelford(2010)의 문헌연구(review paper)를 기초로 세무회계의 선행연구들에서 주로 사용한 조세 관련 항목이나 관련 측정변수를 살펴보고 주요 검토 대상 항목을 식별할 것이다. 그리고 그러한 연구의 관점에서 국제회계기준에 의해 공시되는 법인세 관련 정보에 대한 활용방안과 시사점을 논의한다. 이와 더불어 국제회계기준을 적용하여 공시한 기업의 실제 공시 사례를 살펴보고 검토해 보고자 한다. 또한 국제회계기준을 적용하지 않는 비상장기업들이 2011년부터 적용하게 되어 있는 일반기업회계기준에 대해서도 위와 같이 세무회계 선행연구에서 주로 다루는 조세관련 항목과 측정변수와 관련된 공시규정을 살펴보고 동 기준을 적용하여 실제로 공시한 기업의 공시사례를 검토해 본다. 위와 같이 국제회계기준과 일반기업회계기준의 조세관련 공시요구사항과 세무회계 관련 선행연구를 비교 검토해 봄으로써 세무회계 연구에 있어서 공시되는 회계정보의 활용방안을 모색하고 시사점을 제시하고자 한다. 이와 아울러 회계기준에서 요구하는 조세 관련 공시내용의 적절성을 평가해보고 회계기준의 개선 방향에 대해서도 논의한다.

Abstract

We can expect that the adoption of International Financial Reporting Standards creates many changes in the disclosed accounting information in Korea. Tax accounting researchers are required to identify the effects and the implications, of such changes in disclosed informations, on research of tax accounting. This study has made a review on tax related items and measurement variables used in extant research of tax accounting based on the review paper of Graham, Raedy and Shackelford(2010) and iden- tified related issues. This study intends to provide tax accounting resear- chers with methods and implications to use the tax information disclosed according to the IFRS, and disclosure examples of sampled company. In addition, we review the local K-GAAP to be applied to non-public com- panies for the issues related to above mentioned. Finally, we suggest what improvements be needed for the IFRS.

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