IFRS 도입에 대한 실무자의 인식과 실제 지표 간의 비교에 관한 연구

초록

It is important to figure out the practitioners' perception on adoption of IFRS in that it can provide backgrounds for enhancing the practitioners' understanding of IFRS and for leading IFRS implementation in a desirable way. Most of prior studies examining practitioners' perception were likely to be conducted relatively early, considering when IFRS was supposed to be effectively applied. The degree to which the assessment of practitioners' perception is accurate decreases as the distance between the point of time when the survey is carried out and the point of time when IFRS is applied increases. On the one hand, prior studies examining the consequences of IFRS implementation show that the pre-adoption expectation is likely to be far from post-adoption indicators. It implies that it is necessary to compare the two―the practitioners' perception and the changes in indicators. In this context, the purpose of this study is to revisit the analysis of practitioners' perception on the changes under IFRS implementation and to qualitatively examine whether or not the practitioners' pre-adoption expectation is different from the changes in post-adoption indicators. As a result of examining the practitioners' perception, it is showed that the practitioners are likely to expect IFRS adoption to make key items on Financial Statements effectively changed. However, it is showed that the practitioners are unlikely to expect IFRS adoption to make indicators representing the accounting and auditing practice effectively changed. In addition, the practitioners are likely to expect that the disadvantages of IFRS adoption outweigh the advantages of IFRS adoption as a whole. As a result of comparing the practitioners' perception and the changes in post-adoption indicators, regarding key items on Financial Statements, it is showed that the practitioners' perception is different from the changes in indicators as a whole. Regarding the accounting and auditing practice, it is showed that the practitioners' perception is similar to the changes in indicators. The analysis on the distance between the two―the practitioners' perception and the changes in indicators―is expected to help practitioners understand the changes that result from the adoption of IFRS and adjust their perception to the appropriate direction.

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