IFRS 영문용어
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Term in English Term in Korean Source
a point in time한 시점에IFRS 15
ability model능력 모형IFRS 10 BC
above-market terms시장조건을 상회하는IFRS 16
accelerated depreciation allowances가속상각IAS 20
Acceptable under IFRSsIFRS에 따라 수용되는IFRS 1
Accountability of management경영진의 회계책임IFRS 1
accounting acquiree회계상 피취득자IFRS 3 IE
Accounting and Reporting by Retirement Benefit Plans퇴직급여제도에 의한 회계처리와 보고IFRS name / IAS 26
Accounting arbitrage자의적인 회계처리IFRIC 13 BC
Accounting estimate회계추정KT
Accounting for Acquisitions of Interests in Joint Operations공동영업에 대한 지분 취득 회계Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)
Accounting for Government Grants and Disclosure of Government Assistance정부보조금의 회계처리와 정부지원의 공시IFRS name / IAS 20
accounting for inventories재고자산 회계IAS 2
Accounting for Investments in Associates관계기업에 대한 투자의 회계처리IAS 28
accounting for revenue and associated expenses수익과 관련 비용에 대한 회계처리IFRIC 15
Accounting income회계이익KT
Accounting mismatch회계불일치IFRS 09
Accounting model회계모형KT
Accounting period회계기간KT
Accounting policies회계정책Glossary
Accounting Policies, Changes in Accounting Estimates and Errors회계정책, 회계추정의 변경 및 오류IFRS name / IAS 8
Accounting policy회계정책KT
Accounting principle회계원칙KT
Accounting profit회계이익Glossary
Accounting record회계기록KT
Accounting treatment회계처리KT
Accounts receivable매출채권KT
accrual accounting assumption발생기준회계의 가정IAS 20
Accrual basis발생기준KT
Accrual basis of accounting발생기준회계Glossary
Accrued liabilitiesNAKT
Accumulated (amortisation, interest, profit or loss)누적 (상각, 이자, 당기손익(손익))IFRS 1
accumulated depreciation감가상각누계액IAS 16
Accumulated profit or lossNAKT
Accumulating compensated absences누적유급휴가Glossary
Achieve comparability비교가능성 달성IFRS 1
acquired entity취득된 기업IFRS 3
acquired goodwill취득한 영업권IFRS 3
acquired in a business combination사업결합으로 취득된IFRS 3
acquisition date취득일Glossary
acquisition method취득법IFRS 3 revised
Active market활성시장Glossary
active use실제 사용이IFRS 5
actively marketed적극적으로 매각하는IFRS 5
activity threshold활동 임계치IFRIC 21
Actuarial assumptions보험수리적 가정Glossary
Actuarial gains and losses보험수리적손익Glossary
Actuarial present value of promised retirement benefits약정퇴직급여의 보험수리적 현재가치Glossary
Actuarial valuation보험수리적 평가KT
Actuarial valuation method보험수리적 평가방법KT
Additional comparative information추가되는 비교정보IFRS 1
Additional consideration추가적 대가KT
additional disclosure추가 공시IFRS 5
Additional Exemptions for First-time Adopters최초채택기업에 대한 면제조항IFRS 1 amendments
Adjust for consolidation procedures연결절차에 따른 조정IFRS 1
adjusted fair value조정한 공정가치IFRS 9 BC
Adjusted weighted-average shares조정된 가중평균주식수IAS 33
adjusting event after the reporting period수정을 요하는 보고기간후 사건IAS 1
adjustment조정IFRS 5
Administrative expenses관리비용KT
Admission feesNAKT
Advance명사: 선수금/동사: 진전되다KT
adverse economic consequences경제적 역효과IFRS 2
adverse event불리한 사건IFRS 4
After-tax amount세후금액IAS 33
Agency명사: 기관, 기구/형용사: 대리의KT
agency relationship대리관계IFRS 10 BC
agent대리인IFRS 10
aggregated exposure통합 익스포저Amends to IFRS 9
aggregation criteria통합기준IFRS 8
Agreement date합의일IFRS 3
Agreements for the Construction of Real Estate부동산건설약정IFRS name / IFRIC 15
agreements in progress약정의 진행률IFRIC 15
Agricultural activity농림어업활동Glossary
Agricultural produce수확물KT
Agriculture농림어업IFRS name / IAS 41
Agriculture: Bearer Plants농림어업: 생산용식물Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41)
allocation method배분방법IFRIC 13 BC
allowance account충당금 계정IFRS 7
Allowed alternative treatment대안적 회계처리방법/대체적 회계처리방법/대안적 처리방법/대체적 회계처리KT
alternative use대체 용도IFRS 15 BC
American share option아메리칸옵션IFRS 2
Amortisation method상각방법KT
Amortisation period상각기간KT
Amortised cost상각후원가IFRS 1
Amortised cost of a financial asset or financial liability금융자산이나 금융부채의 상각후원가Glossary
amortising interest rate swap원금감소이자율스왑IFRS9
amount of inventories재고자산 금액IAS 2
amount payable지급할 금액IFRS 3
Amount per share1주당IAS 33
amounts recognised [in the statement of financial position or in the statement of comprehensive income]재무상태표 또는 포괄손익계산서에 인식된 금액IAS 1
Annual Improvements 2009 - 2011 Cycle연차개선 2009-2011년 주기
Annual leave연차휴가KT / IAS 19
Annual periods회계연도IAS 33
annuitant연금수령자IFRS 4
annuitisation연금전환IFRS 4
annuity연금IFRS 4
Antidilution반희석(효과)IAS 33, Glossary
Antidilutive반희석성IAS 33
applicability적용가능성IAS 08
application guidance적용지침IFRS 7
Application of Requirements요구사항의 적용IFRS 1 IG
application supplement적용보충기준IFRS 3
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies기업회계기준서 제1029호 ‘초인플레이션 경제에서의 재무보고’에서의 재작성 방법의 적용IFRS name / IFRIC 7
appraisal감정IFRS 3
Arm’s length transaction독립된 당사자 사이의 거래KT
Artistic-related intangible assets예술관련 무형자산IFRS 3 IE
Asking price매도호가KT
Assess평가하다, 부과하다KT
assessing control통제를 평가IFRIC 18
asset exchange transactions자산교환거래IAS 16
asset manager자산관리자, 자산운용사IFRS 10
Assets acquired취득한 자산IFRS 1
Assets held by a long-term employee benefit fund장기종업원급여기금에서 보유하고 있는 자산Glossary
assets retired from active use실제 사용이 중단된 자산IFRS 5
asset-specific performance risk자산 특유의 성과위험IFRS9
assurance-type warranties확신 유형 보증, 확신 유형의 보증IFRS 15 BC
Audit report감사의견IFRS 1
Authorise [financial statements for issue]재무제표의 발행을 승인하다KT
Available-for-sale financial assets매도가능금융자산KT
Award credits보상점수IFRIC 13