Earticle

초록

영어

This paper is to understand what effects the introduction of IFRS(International Financial Reporting Standard) will have on legacy AIS(Accounting Information Sysgtem) and how to minimize the problems of that. In order to meet that purpose, we have to recognize the difference between K-GAAP(Korea-Generally Accepted Accounting Principles) and K-IFRS(Korea-International Financial Reporting Standards) first. And then we try to find out what effects the difference between K-GAAP and K-IFRS will have on the legacy AIS. In order to avoid the disorder When K-IFRS will be introduced to the company, new functions have to be added to existing system in proper manner and some existing functions should be changed correctly according to K-IFRS. And CIO(Chief Informatoin Officer) should have to make a careful decision what is the better solution between in-house development and outsourcing for developing new system.

목차

ABSTRACT
 1. 서론
 2. 국제회계기준과 국내회계기준의 차이
  2.1 금융상품과 관련된 기준차이
  2.2 연결회계처리와 관련된 기준차이
  2.3 기타회계처리와 관련된 기준차이
 3. 회계기준의 변화가 기존 회계정보시스템에 미치는 영향
  3.1 금융상품과 관련된 기준차이가 회계정보시스템에 미치는 영향
  3.2 연결회계처리와 관련된 기준차이가 회계정보시스템에 미치는 영향
  3.3 기타회계처리와 관련된 기준차이가 회계정보시스템에 미치는 영향
 4. 결론
 참고문헌
 한글 요약

저자

• 박성종 [ Sung--Jong Park | 안양대학교 경영학과 교수 ] 제1저자
• 한경일 [ Kyung-ll Han | 안양대학교 경영학과 교수 ] 교신저자

참고문헌