{"id":309,"date":"2026-05-31T16:18:12","date_gmt":"2026-05-31T07:18:12","guid":{"rendered":"https:\/\/insurance.vincent-chen.com\/kr\/?p=309"},"modified":"2026-06-11T16:26:40","modified_gmt":"2026-06-11T07:26:40","slug":"ifrs-15-%ea%b5%ac%ec%b6%95-%ed%94%84%eb%a1%9c%ec%a0%9d%ed%8a%b8-%eb%8c%80%eb%a7%8c-%eb%b3%b4%ed%97%98%ec%82%b0%ec%97%85","status":"publish","type":"post","link":"https:\/\/insurance.vincent-chen.com\/kr\/ifrs-15-%ea%b5%ac%ec%b6%95-%ed%94%84%eb%a1%9c%ec%a0%9d%ed%8a%b8-%eb%8c%80%eb%a7%8c-%eb%b3%b4%ed%97%98%ec%82%b0%ec%97%85\/","title":{"rendered":"\ub300\ub9cc \ubcf4\ud5d8\uc0b0\uc5c5 IFRS 15 \uad6c\ucd95 \ud504\ub85c\uc81d\ud2b8"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">2026\ub144 5\uc6d4 31\uc77c | \ub300\ub9cc\u30fb\ud0c0\uc774\ubca0\uc774<\/p>\n\n\n\n<div class=\"nfd-container nfd-text-md nfd-wb-text__text-1 wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"nfd-max-w-prose wp-block-group is-vertical is-content-justification-left is-layout-flex wp-container-core-group-is-layout-df7bfe9b wp-block-group-is-layout-flex\">\n<h2 class=\"nfd-text-xl nfd-text-balance wp-block-heading has-text-align-center\" style=\"font-style:normal;font-weight:600\">AI \uae30\ubc18 \ubcf4\ud5d8\uacc4\ub9ac \ub370\uc774\ud130 \ucc98\ub9ac \ubc0f \ubcf4\uace0 \uc790\ub3d9\ud654<\/h2>\n\n\n\n<p class=\"has-drop-cap wp-block-paragraph\">\ub300\ub9cc \uae08\uc735\uac10\ub3c5\uc704\uc6d0\ud68c \ubcf4\ud5d8\uad6d(Financial Supervisory Commission, Insurance Bureau)\uc740 2025\ub144, IFRS 15 \u300c\uace0\uac1d\uacfc\uc758 \uacc4\uc57d\uc5d0\uc11c \uc0dd\uae30\ub294 \uc218\uc775(Revenue from Contracts with Customers)\u300d \uc801\uc6a9 \ub300\uc0c1 \ubcf4\ud5d8\uc0c1\ud488\uc5d0 \ub300\ud574 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 IFRS 15 \uae30\uc900\uc5d0 \ub530\ub978 \uc7ac\ubb34\ubcf4\uace0\ub97c \uc758\ubb34\ud654\ud558\uae30\ub85c \uacb0\uc815\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub2f9\uc0ac\ub294 \ub300\ub9cc \ubcf4\ud5d8\uc0b0\uc5c5\uc774 \uc0c8\ub85c\uc6b4 \uaddc\uc81c \uccb4\uacc4\uc5d0 \uc6d0\ud65c\ud788 \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d, \ucd95\uc801\ub41c \ubcf4\ud5d8\uacc4\ub9ac \uc804\ubb38\uc131\uacfc \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \uace0\uac1d\uc774 \uaddc\uc81c \uc694\uac74\uc744 \ucda9\uc871\ud558\uba74\uc11c\ub3c4 \ud6a8\uc728\uc801\uc778 End-to-End \uc194\ub8e8\uc158\uc744 \uad6c\ucd95\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/kr\/wp-content\/uploads\/2026\/05\/ifrs15.png?resize=1024%2C577&#038;ssl=1\" alt=\"\" class=\"wp-image-311\" srcset=\"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/kr\/wp-content\/uploads\/2026\/05\/ifrs15.png?resize=1024%2C577&amp;ssl=1 1024w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/kr\/wp-content\/uploads\/2026\/05\/ifrs15.png?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/kr\/wp-content\/uploads\/2026\/05\/ifrs15.png?resize=768%2C433&amp;ssl=1 768w, https:\/\/i0.wp.com\/insurance.vincent-chen.com\/kr\/wp-content\/uploads\/2026\/05\/ifrs15.png?w=1278&amp;ssl=1 1278w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\ub2f9\uc0ac\uc758 \ud575\uc2ec \uc11c\ube44\uc2a4 \ubc0f \uae30\uc5ec<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ud3ec\uad04\uc801\uc778 \ubc29\ubc95\ub860(Methodology) \uc218\ub9bd<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub300\ub9cc \uacc4\ub9ac\ud559\ud68c(Actuarial Institute of Taiwan)\uac00 \ubc1c\ud45c\ud55c \u300cIFRS 15 \ubcf4\ud5d8\uacc4\ub9ac \uc2e4\ubb34\ucc98\ub9ac \uae30\uc900(IFRS 15 Actuarial Practice Standard)\u300d\uacfc \uace0\uac1d\uc0ac\uc758 \uc678\ubd80 \uac10\uc0ac\ubc95\uc778\uc758 \uac80\ud1a0 \uae30\uc900\uc744 \uae30\ubc18\uc73c\ub85c, \uace0\uac1d\uc758 \uc0ac\uc5c5 \ud2b9\uc131\uacfc \uaddc\uc81c \ud658\uacbd\uc5d0 \ubd80\ud569\ud558\ub294 \ub0b4\ubd80 \ud68c\uacc4 \ubc0f \uacc4\ub9ac \ubc29\ubc95\ub860 \uccb4\uacc4\ub97c \uc124\uacc4\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prophet \ubcf4\ud5d8\uacc4\ub9ac \ubaa8\ub378 \uace0\ub3c4\ud654<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 15 \uc801\uc6a9 \ub300\uc0c1 \ubcf4\ud5d8\uc0c1\ud488\uc758 \ud2b9\uc131(\uc608: \uc7ac\ub7c9\uc801 \ucc38\uc5ec \ud2b9\uc131\uc774 \uc5c6\ub294 \ud22c\uc790\ud615 \uc0c1\ud488\uc758 \uad00\ub9ac \uc11c\ube44\uc2a4)\uc744 \uc2ec\uce35 \ubd84\uc11d\ud558\uace0 \uc774\ub97c Prophet \ubcf4\ud5d8\uacc4\ub9ac \uc2dc\uc2a4\ud15c\uc5d0 \uc815\uad50\ud558\uac8c \ubc18\uc601\ud558\uc5ec \ubd80\ucc44 \uce21\uc815\uc758 \uc815\ud655\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ubd80\uc11c \uac04 \ud611\uc5c5 \uae30\ubc18\uc758 \ub370\uc774\ud130 \ubc0f \ube44\uc6a9 \ubc30\ubd80 \uc2dc\uc2a4\ud15c \uad6c\ucd95<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uace0\uac1d\uc0ac\uc758 \uc7ac\ubb34\ud68c\uacc4 \ubc0f IT \ubd80\uc11c\uc640 \uae34\ubc00\ud558\uac8c \ud611\uc5c5\ud558\uc5ec \uc2e0\uaddc \ub370\uc774\ud130 \uc544\ud0a4\ud14d\ucc98\uc640 \ube44\uc6a9 \ubc30\ubd80(Expense Allocation) \uc2dc\uc2a4\ud15c\uc744 \uacf5\ub3d9 \uc124\uacc4\u00b7\uac1c\ubc1c\ud558\uc600\uc73c\uba70, \ub370\uc774\ud130\uc758 \ud569\ub9ac\uc131, \uc815\ud655\uc131, \uc815\ud569\uc131 \ubc0f \uac70\ubc84\ub10c\uc2a4\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \ud655\ubcf4\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uc9c0\uc2dd \uc774\uc804 \ubc0f \uae30\uc220 \ub0b4\uc7ac\ud654<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud575\uc2ec \uae30\uc220 \ubb38\uc11c\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uc791\uc131\ud558\uace0 \uace0\uac1d \ub9de\ucda4\ud615 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8\uc744 \uc81c\uacf5\ud558\uc5ec, \uace0\uac1d \ub0b4\ubd80 \uc870\uc9c1\uc774 \ud504\ub85c\uc81d\ud2b8 \uc885\ub8cc \uc774\ud6c4\uc5d0\ub3c4 \uc548\uc815\uc801\uc73c\ub85c \uc6b4\uc601\u00b7\uc720\uc9c0\u00b7\uace0\ub3c4\ud654\ub97c \uc9c0\uc18d\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">IFRS 15 \uae30\uc900 \ubc0f \ub300\ub9cc \uaddc\uc81c \ubc30\uacbd<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(International Accounting Standards Board, IASB)\ub294 2015\ub144 9\uc6d4 \uad6d\uc81c\uc7ac\ubb34\ubcf4\uace0\uae30\uc900 \uc81c15\ud638(IFRS 15) \u300c\uace0\uac1d\uacfc\uc758 \uacc4\uc57d\uc5d0\uc11c \uc0dd\uae30\ub294 \uc218\uc775\u300d\uc744 \uacf5\uc2dd \ubc1c\ud45c\ud558\uc600\uc73c\uba70, \ud574\ub2f9 \uae30\uc900\uc740 2018\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub2e4\ub9cc \uae30\uc874 \uc0dd\uba85\ubcf4\ud5d8\uc5c5 \ud68c\uacc4\uc81c\ub3c4 \ud15c\ud50c\ub9bf(Appendix III)\uc758 \uaddc\uc815\uc0c1 \uc81c\uc57d\uc73c\ub85c \uc778\ud574 \ubcf4\ud5d8\uc5c5\uacc4\ub294 IFRS 15\uc758 \uc694\uad6c\uc0ac\ud56d\uc744 \uc804\uba74\uc801\uc73c\ub85c \uc801\uc6a9\ud558\uc9c0 \ubabb\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\uc5d0 \ub300\uc751\ud558\uae30 \uc704\ud574 \uc911\ud654\ubbfc\uad6d \uc0dd\uba85\ubcf4\ud5d8\ud611\ud68c\ub294 \uae30\uc874 Appendix III\ub97c \uc0dd\uba85\ubcf4\ud5d8\uc5c5 \ud68c\uacc4\uc81c\ub3c4 \ud15c\ud50c\ub9bf \uc81c7\uc7a5 \uc81c3\uc808 \u300c\ud22c\uc790\uacc4\uc57d\uc758 \ud68c\uacc4\ucc98\ub9ac\u300d\uc5d0 \ud1b5\ud569\ud558\ub294 \ubc29\uc548\uc744 \uc81c\uc548\ud558\uc600\uc73c\uba70, \ub3d9\uc2dc\uc5d0 \u300cIFRS 15 \ubcf4\ud5d8\uacc4\ub9ac \uc2e4\ubb34\ucc98\ub9ac \uae30\uc900\u300d\uc744 \ucc38\uc870\ud558\uc5ec \uad00\ub828 \ud68c\uacc4\ucc98\ub9ac \uccb4\uacc4\ub97c \uac1c\ud3b8\ud558\uace0 \uae30\uc874 \ubd80\uc18d \uaddc\uc815\uc744 \uc0ad\uc81c\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub610\ud55c 2023\ub144 \uae08\uc735\uac10\ub3c5\uc704\uc6d0\ud68c \ubcf4\ud5d8\uad6d\uc740 \u300c\ubcf4\ud5d8\uc5c5 \uac01\uc885 \uc900\ube44\uae08 \uc801\ub9bd \uaddc\uc815 \uac1c\uc815\uc548\u300d \uc81c29\uc870\ub97c \ubc1c\ud45c\ud558\uc5ec \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \uaddc\uc815\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\uc0dd\uba85\ubcf4\ud5d8\ud68c\uc0ac\uac00 \ud310\ub9e4\ud558\ub294 \ubcf4\ud5d8\uc0c1\ud488\uc5d0 \uad6c\ubd84 \uac00\ub2a5\ud55c \uac1c\ubcc4 \uc7ac\ud654 \ub610\ub294 \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub41c \uacbd\uc6b0, IFRS 15\uc5d0 \ub530\ub77c \uc218\ud589\uc758\ubb34(Performance Obligation)\uc5d0 \uac70\ub798\uac00\uaca9\uc744 \ubc30\ubd84\ud558\uc5ec \uc11c\ube44\uc2a4\uacc4\uc57d\ubd80\ucc44(Service Contract Liability)\ub97c \uce21\uc815\ud558\uace0 \uc774\uc5d0 \ub530\ub978 \uc11c\ube44\uc2a4 \uc900\ube44\uae08\uc744 \uc801\ub9bd\ud558\uc5ec\uc57c \ud55c\ub2e4.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\uac1c\uc815 \uaddc\uc815\uc5d0 \ub530\ub77c 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ub300\ub9cc \ubcf4\ud5d8\uc5c5\uacc4\ub294 \ud22c\uc790\uacc4\uc57d \ud68c\uacc4\ucc98\ub9ac\uc5d0 IFRS 15\ub97c \uc804\uba74 \uc801\uc6a9\ud558\uac8c \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uc11c\ube44\uc2a4\uacc4\uc57d\ubd80\ucc44 \uce21\uc815\uc744 \uc704\ud55c \uc774\uc911 \uc900\uc218 \uccb4\uacc4<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 15 \uccb4\uacc4 \ud558\uc5d0\uc11c \ubcf4\ud5d8\ud68c\uc0ac\ub294 \uc11c\ube44\uc2a4\uacc4\uc57d\ubd80\ucc44 (\ubc0f \uc11c\ube44\uc2a4 \uc900\ube44\uae08) \ub97c \uce21\uc815\ud560 \ub54c \ub2e4\uc74c \ub450 \uac00\uc9c0 \ud575\uc2ec \uae30\uc900\uc744 \ub3d9\uc2dc\uc5d0 \uc900\uc218\ud558\uc5ec\uc57c \ud558\uba70, \ub2f9\uc0ac\uc758 \uad6c\ucd95 \uc811\uadfc\ubc95 \uc5ed\uc2dc \uc774 \uc774\uc911 \uae30\uc900\uc5d0 \uae30\ubc18\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IFRS 15 \uae30\uc900 \uc900\uc218<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud575\uc2ec\uc778 \u300c\uc218\uc775 \uc778\uc2dd 5\ub2e8\uacc4 \ubaa8\ub378 (Five-Step Revenue Recognition Model)\u300d\uc744 \uc801\uc6a9\ud558\uc5ec \uacc4\uc57d \ub0b4 \uc218\ud589\uc758\ubb34\ub97c \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\uace0 \uac70\ub798\uac00\uaca9\uc744 \ud569\ub9ac\uc801\uc73c\ub85c \ubc30\ubd84\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uac10\ub3c5\ub2f9\uad6d \uc2b9\uc778 \ub300\ub9cc \ubcf4\ud5d8\uacc4\ub9ac \uc2e4\ubb34 \uae30\uc900 \uc900\uc218<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ub300\ub9cc \uaddc\uc81c \ud658\uacbd\uc5d0 \uc801\ud569\ud55c \uacc4\ub9ac \uac00\uc815\uacfc \ud3c9\uac00 \ubc29\ubc95\ub860\uc744 \uc801\uc6a9\ud558\uc5ec \uc7ac\ubb34\ubcf4\uace0\uc640 \uc900\ube44\uae08 \uc801\ub9bd\uc774 \uae08\uc735\uac10\ub3c5\uc704\uc6d0\ud68c \ubcf4\ud5d8\uad6d\uc758 \uac10\ub3c5 \uae30\uc900\uc744 \uc644\uc804\ud788 \ucda9\uc871\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\ubcf4\ud5d8\uacc4\ub9ac \ubaa8\ub378 \uac1c\ubc1c \ubc0f \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c \uad6c\ucd95<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ub2f9\uc0ac\ub294 \uc0c1\ud488 \ud2b9\uc131\uc5d0 \uae30\ubc18\ud55c IFRS 15 \uacc4\uc0b0 \ubaa8\ub378\uc744 \uad6c\ucd95\ud558\uace0 \uc11c\ube44\uc2a4\uacc4\uc57d \uc218\uc775 \uc778\uc2dd \uba54\ucee4\ub2c8\uc998\uc744 Prophet \ubcf4\ud5d8\uacc4\ub9ac \ud50c\ub7ab\ud3fc\uc5d0 \ud1b5\ud569\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uad6c\ucd95 \ubc94\uc704\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">\uc11c\ube44\uc2a4\uacc4\uc57d\ubd80\ucc44 \uce21\uc815 \uccb4\uacc4 \uad6c\ucd95<\/li>\n\n\n\n<li class=\"\">\uc218\uc775 \uc0c1\uac01(Revenue Amortization) \uc608\uce21 \ubc0f \ubd84\uc11d \uae30\ub2a5 \uac1c\ubc1c<\/li>\n\n\n\n<li class=\"\">\ubaa8\ub378 \uac80\uc99d(Model Validation) \ubc0f \ubbfc\uac10\ub3c4 \ubd84\uc11d \uc218\ud589<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ub3d9\uc2dc\uc5d0 \uc7ac\ubb34 \ubc0f IT \ubd80\uc11c\uc640 \ud611\ub825\ud558\uc5ec \ub2e4\uc74c \uc601\uc5ed\uc744 \uacf5\ub3d9 \uad6c\ucd95\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">IFRS 15 \ub370\uc774\ud130 \uc544\ud0a4\ud14d\ucc98 \ubc0f \uac70\ubc84\ub10c\uc2a4<\/li>\n\n\n\n<li class=\"\">\uc11c\ube44\uc2a4 \uc218\uc775 \ubc0f \uad00\ub828 \ube44\uc6a9 \uadc0\uc18d \ub85c\uc9c1<\/li>\n\n\n\n<li class=\"\">\ube44\uc6a9 \ubc30\ubd80 \uc815\ucc45 \ubc0f \uad00\ub9ac \uccb4\uacc4<\/li>\n\n\n\n<li class=\"\">\uc2dc\uc2a4\ud15c \uc5f0\uacc4 \ubc0f \ub370\uc774\ud130 \ud750\ub984 \uc124\uacc4<\/li>\n\n\n\n<li class=\"\">\ub0b4\ubd80\ud1b5\uc81c \ubc0f \ub370\uc774\ud130 \ud488\uc9c8 \uac80\uc99d \uccb4\uacc4<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ubd80\uc11c \uac04 \uae34\ubc00\ud55c \ud611\uc5c5\uc744 \ud1b5\ud574 \uacc4\uc0b0 \uacb0\uacfc\uc758 \uc77c\uad00\uc131, \ucd94\uc801 \uac00\ub2a5\uc131 \ubc0f \uaddc\uc81c \uc801\ud569\uc131\uc744 \ud655\ubcf4\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uc131\uad11\uacc4\ub9ac\ucee8\uc124\ud305\uacfc \ud568\uaed8 \uc0c8\ub85c\uc6b4 \uaddc\uc81c \uc2dc\ub300\ub97c \uc900\ube44\ud558\uc2ed\uc2dc\uc624<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2026\ub144\uc740 \ub300\ub9cc \ubcf4\ud5d8\uc0b0\uc5c5\uc774 IFRS 17, IFRS 15 \ubc0f TW-ICS\ub97c \ubcf8\uaca9 \ub3c4\uc785\ud558\ub294 \uc911\uc694\ud55c \uc804\ud658\uc810\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \ub2e8\uc21c\ud55c \uaddc\uc81c \ud574\uc11d\uc744 \ub118\uc5b4, \ud68c\uacc4 \uae30\uc900\uc744 \uc2e4\uc81c \uc6b4\uc601 \uccb4\uacc4\uc640 \uc790\ub3d9\ud654 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uad6c\ud604\ud560 \uc218 \uc788\ub294 \uc2e4\ud589 \ud30c\ud2b8\ub108\ub97c \ud544\uc694\ub85c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ubcf8 \ud504\ub85c\uc81d\ud2b8\ub97c \ud1b5\ud574 \uc131\uad11\uacc4\ub9ac\ucee8\uc124\ud305\uc740 \ub2e4\uc2dc \ud55c \ubc88 \uacc4\ub9ac\u00b7\ud68c\uacc4\u00b7IT \uc601\uc5ed\uc744 \uc5f0\uacb0\ud558\ub294 \ud1b5\ud569 \uc5ed\ub7c9\uc744 \uc785\uc99d\ud558\uc600\uc2b5\ub2c8\ub2e4. \uace0\uac1d\uc774 \ub2e8\uae30\uac04 \ub0b4\uc5d0 \uacac\uace0\ud55c \ube44\uc6a9 \ubc30\ubd80 \ubc0f \ub370\uc774\ud130 \uad00\ub9ac \uccb4\uacc4\ub97c \uad6c\ucd95\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud558\uc600\uc73c\uba70, Prophet \ubaa8\ub378 \uace0\ub3c4\ud654\uc640 \uccb4\uacc4\uc801\uc778 \uc9c0\uc2dd \uc774\uc804\uc744 \ud1b5\ud574 \uaddc\uc81c \uc900\uc218\ub97c \uace0\uac1d\uc758 \uc7a5\uae30\uc801\uc778 \ud575\uc2ec \uc5ed\ub7c9\uc73c\ub85c \uc804\ud658\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uaddc\uc81c\uac00 \uc5b4\ub5bb\uac8c \ubcc0\ud654\ud558\ub354\ub77c\ub3c4 \uc131\uad11\uacc4\ub9ac\ucee8\uc124\ud305\uc740 \uc2dc\uc7a5\uc758 \ucd5c\uc804\uc120\uc5d0\uc11c \ucd95\uc801\ub41c \uae30\uc220\ub825\uacfc \ud48d\ubd80\ud55c \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc14\ud0d5\uc73c\ub85c \ubcf4\ud5d8\uc5c5\uacc4 \uace0\uac1d\uc774 \ube60\ub974\uac8c \ubcc0\ud654\ud558\ub294 \uac10\ub3c5 \ud658\uacbd \uc18d\uc5d0\uc11c\ub3c4 \uc815\ud655\ud558\uac8c \uc804\ub7b5\uc744 \uc218\ub9bd\ud558\uace0 \uc548\uc815\uc801\uc73c\ub85c \uc131\uc7a5\ud560 \uc218 \uc788\ub3c4\ub85d \ud568\uaed8\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>2026\ub144 5\uc6d4 31\uc77c | \ub300\ub9cc\u30fb\ud0c0\uc774\ubca0\uc774 AI \uae30\ubc18 \ubcf4\ud5d8\uacc4\ub9ac \ub370\uc774\ud130 \ucc98\ub9ac \ubc0f \ubcf4\uace0 \uc790\ub3d9\ud654 \ub300\ub9cc \uae08\uc735\uac10\ub3c5\uc704\uc6d0\ud68c \ubcf4\ud5d8\uad6d(Financial Supervisory Commission, Insurance Bureau)\uc740 2025\ub144, IFRS 15 \u300c\uace0\uac1d\uacfc\uc758 \uacc4\uc57d\uc5d0\uc11c \uc0dd\uae30\ub294 \uc218\uc775(Revenue from Contracts with Customers)\u300d \uc801\uc6a9 \ub300\uc0c1 \ubcf4\ud5d8\uc0c1\ud488\uc5d0 \ub300\ud574 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 IFRS 15 \uae30\uc900\uc5d0 \ub530\ub978 \uc7ac\ubb34\ubcf4\uace0\ub97c \uc758\ubb34\ud654\ud558\uae30\ub85c \uacb0\uc815\ud558\uc600\uc2b5\ub2c8\ub2e4. \ub2f9\uc0ac\ub294 \ub300\ub9cc \ubcf4\ud5d8\uc0b0\uc5c5\uc774 \uc0c8\ub85c\uc6b4 \uaddc\uc81c \uccb4\uacc4\uc5d0 \uc6d0\ud65c\ud788 \ub300\uc751\ud560 \uc218 \uc788\ub3c4\ub85d,&hellip;&nbsp;<a href=\"https:\/\/insurance.vincent-chen.com\/kr\/ifrs-15-%ea%b5%ac%ec%b6%95-%ed%94%84%eb%a1%9c%ec%a0%9d%ed%8a%b8-%eb%8c%80%eb%a7%8c-%eb%b3%b4%ed%97%98%ec%82%b0%ec%97%85\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\ub300\ub9cc \ubcf4\ud5d8\uc0b0\uc5c5 IFRS 15 \uad6c\ucd95 \ud504\ub85c\uc81d\ud2b8<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":100,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"[\"title\",\"meta\",\"content\"]","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[5],"tags":[],"class_list":["post-309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ac-news"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/insurance.vincent-chen.com\/kr\/wp-content\/uploads\/2026\/05\/ifrs15.png?fit=1278%2C720&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/posts\/309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/comments?post=309"}],"version-history":[{"count":2,"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/posts\/309\/revisions"}],"predecessor-version":[{"id":313,"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/posts\/309\/revisions\/313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/media\/311"}],"wp:attachment":[{"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/media?parent=309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/categories?post=309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insurance.vincent-chen.com\/kr\/wp-json\/wp\/v2\/tags?post=309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}