A Case Study on the Adoption of K-IFRS: focusing on the Ground Radio Wave Broadcasting System Sector

한국채택국제회계기준 도입 사례분석 : 지상파방송업을 중심으로

  • Ma, Hee-Young (Dept. of Tax Accounting, DongDuk Women's University) ;
  • Park, Song-Jong (Dept. of Business Administration, Anyang University)
  • 마희영 (동덕여자대학교 세무회계학과) ;
  • 박성종 (안양대학교 경영학과)
  • Received : 2013.02.21
  • Accepted : 2013.05.20
  • Published : 2013.05.31


The purpose of this study is case analysis on adopting process of K-IFRS and financial effects of SBS Media Holdings Co., Ltd. Adoption process is divided into two stages, To analyze the effect due to changes in accounting standards and to run this, system change and build a range-determining step in the IT sector. Showed that had the most significant impact on the financial effects due to changes in the target's of consolidated F/S and inventories and intangible assets(broadcasting content assets).


K-IFRS;Adoption Process of K-IFRS;Ground Radio Wave Broadcasting System;Intangible Asset;Broadcasting Content Assets