• The Journal of the Korea Contents Association
• /
• v.13 no.5
• /
• pp.387-395
• /
• 2013

Insurance accounting is the process of identifying, measuring, and communicating economic information to permit informed judgements and decisions by users of the insurance information. With the Korean-International Financial Reporting Standard(K-IFRS) on accounting for insurance contracts to be finalized by 2011 in Korea, the fair value accounting is expected to greatly affect the insurance industry in terms of insurance company' financial statements. This research analyzes the effect of financial statement as K-IFRS on the insurance accounting by comparing the financial statements of the listed company using past insurance accounting standard and the current K-IFRS standard. We analyzed the matched pair sample at loan amount, insurance contract debt, total assets amount, total debts amount, total capital amount in the financial statements of the listed 12 insurance company. We found that insurance contract debt, total assets amount, total debts amount, total capital amount are difference before and after K-IFRS applied insurance company.

• 방재와보험
• /
• s.6
• /
• pp.51-55
• /
• 1976

• 방재와보험
• /
• s.5
• /
• pp.29-31
• /
• 1976

• 방재와보험
• /
• s.124
• /
• pp.72-73
• /
• 2008

인천국제공항이 세계 초일류 메가허브공항으로 도약하기 위해 더 큰 날개를 펼치고 있다. 향후 증가할 항공수요를 감당하기 위해 4단계 건설을 추진하고 있으며, 그 중 2단계 사업으로서 탑승동 A를 건설, 2008년 6월에 선보일 예정이다.

• 방재와보험
• /
• s.59
• /
• pp.68-70
• /
• 1993

• 방재와보험
• /
• s.23
• /
• pp.9-15
• /
• 1984

방재전문기관이 전무하고 이에 따른 전문인력 또한 부족하여 눈부신 경제발전에도 불구하고 방재면에서는 국제적으로 최하위권에 머물게 하고 있다.

• 방재와보험
• /
• s.62
• /
• pp.66-67
• /
• 1994

• 방재와보험
• /
• s.29
• /
• pp.40-41
• /
• 1986

• 방재와보험
• /
• s.85
• /
• pp.60-61
• /
• 2000

• 방재와보험
• /
• s.98
• /
• pp.50-55
• /
• 2003