ࡱ> Root Entry@G"%FileHeaderDocInfoKBodyText GG !#$%&'()*+,-/10234.Root Entry@(VDG %FileHeaderDocInfoKBodyText PJDGPJDG    !"#$%&'()*+,-./0123456789:;<=>?@ABDEFGHIJLMNOPQRSTUVWXYZ[]^abcdefghjklmnopqrstuvwxyz{|}~HwpSummaryInformation.CPrvImagez PrvText<DocOptions @(VDG@(VDGSection0iX Scripts @(VDG@(VDGJScriptVersion _DefaultJScript\_LinkDoc`  Exposure Draft (Removal of Fixed Dates for First-time Adopters) <1.   Ȕ | 2. ։ 4X Ȕ ƥ 3. ɉլm 4. 5. Summary of questions for respondents > 1.   % \D0t 5 ܭ(p  \x X!)X ȩD tXՌ XՔ Hń ։ IFRS 1 \D0X 5 pܭ \x X ! (X |(2004D 1 1|)\ X ȩXij] X <ǘ, t H t| X  X| 0 ȩXij] X L 2. ։ 4X Ȕ ƥ % \D0 X  K-IFRS \D 0@ 5 p@ 5 \x aD 2004D 1 1|\ X t| XՔ t DȲ| X|(: K-IFRS| 2011D 12 31| ̸XՔ Ĭ0X 4\Ԁ0 ȩXՔ 0X , X|@ 2010D 1 1|)0 XՌ \ 4 $t  <\ ( 3. ɉլm % IASB 2010D 10 27|L H \ XǬD \ 2010D 40Ŕ \ͅ 0| U` Ȅ 4. % IASB: Michael Stewart (Director of Implementation Activities, mstewart@ifrs.org) % KAI: 8X (l, shpark@kasb.or.kr) \l ( l, hanster@kasb.or.kr) 5. Summary of questions for respondents tm L feGIF89aɻxxxkkk]]]PPPCCC555((( d`LH00`Hذ̘`H0|pdXL@`0H `H0`dHL`H0xp`XH@0d LȰ``HH00dLؘȀ`H0xp`XH@d0L `H0d`LH`H0|pdXL@0`$H`dHL00`HذȘdL0xp`XH@0` HdH0ȳ``HHdL0xp`XH@`0H Ը̰ĠऀؘpȈXxHp@h@d8`8X0xT0pH dxddxd`d`p`|``x`p``x`!, H*\ȰÇ#JHŋ3jȱǏ CIɓ(S\ɲ˗0cʜI͛8sɳ冟@ J ="D MB}:UN*D XJ م\vZӱZʍtZiSYu.;-_~ ko½s2moc^'d;ל|n㋡ELLv,`SpU)ʞy Nȓ+_μУKNسԊvGܚkpm{QnfF/fǯxw{yFMU^F8w VhfaJ=ewNPn&NX"A#Њهk#U`k9i Gb(6Y0rz !xiHn^%Iv_(X%Ya2 FXڒ=eqfZ}jLV [i~g#@Rx?iЌᦜv駠*ꨤjꩨꪬdpj뭸JF?*? ,*бk*;,^k2뭶: -,2[vFmުK -˯ɪ;n;/0 :/R쯾nSpLn:!G6.$Sl Ӭr8/sB<3\vgwc6ԠΪ7x".Wngwl26E{b8 Xnߞ)cDXc[ަ!Bi6z8UzW)Ȧ>6OeSjjߙ;V}*Ү+:=}%Z:֛:nS)`T&5.'H ZIЧ)%xz^z!(R#B ܇oG=iݖ$By^<LI<#O~6d'F 1؋&>)M]1Irj¬S "٨ѐe,B$BM @JPҒCfɿ=#yyHxd.OH> xdI !'N$cZr,L;&Z@; "ru)'<c9S[<[Tf@eOHho AhS)u[hSoQL&پwҤO(NqUdFE2JuXl+( r K=RO:Lu{u -ӗHTz'I)8N%ǪB]?05uncGɪ\)(>ӆWbQa45%V?Rhvqͮvz x ".O=/y|;&ώ`a``a`0x  ` l x Project PSH2008D 7 22| T֔| $ 7:32:34XP7, 5, 6, 479 WIN32LEWindows_XP@/@PJDG@:32:34WKhMw_cT\f<E#A |`H<,U񘣇(ͺo_C< "*ZӓLvg6__UWWUWϬd""J*k.Y\  &k~nDQ`auFL0%q㸂K"GVjp&1*øBNO?\5ӇApS{'ѻDqnc@}[YGSgJb e~c 3swd$(Ygz]2V!3N lٹӹ'BkR2D49jLYgz]2V!3N lٹӹ'BkR2D49jcd`߈mXXXIkGBQ2\Qd&M*Z:3vW5 05V`]RyWj=wSZ:vpmGVQi;\[R]CMu,$pY[EZ>Gw+6mİ7, 6@v!.F~Gt%\){ JHÓ kq`ҵ4gN#4%\NQ͜~d126^M޼@n/LrHWP Document File  !"#$%&'()*+,-./0123456789:;<=>?@ABDEFGHIJLMNOPQRSTUVWXYZ[]^abcdefghjklmnopqrstuvwxyz{|}~HwpSummaryInformation.CPrvImagez PrvText<DocOptions @G@GSection0iX tewart@ifrs.org) % KAI: 8X (l, shpark@kasb.or.kr) \l ( l, hanster@kasb.or.kr) 5. Summary of questions for respondents tm L h|H`v:v@RA';v@RA;vH`v@RA 9l}g*g?5D#w;m m; x;t=D[ٷRQĸs_OCo N-8pTXd4 پ5"ZIiT8'ZN hJ5i}9#5 S0Tq&zXDM'D~y75| )3pwiw-EZ5no1߮" 7ry-cruU`xwvY@`Kk3ޜ pøjP zU\@X׫n/ ~Ӄpuf_W3f^q35D0wRq`釨Q䥍\˱&w|7,a٢v*t~LV%"coEDRҎH 5N?BTQʖtt3Z]{ /s"]ٯGo=Lֆۼ ;P%U:#R%ش0}ji/c먞W͜?|lz,w -͈CȚ5MeNe Wdb('b벆G?ϗ~/=|[\’V8W{T/6lEZ/8&O%?- F/EpijSZޟ{QRkN8uc-Krj'L5XzHguTыK-<+ɴXMډ=՟;קٸ~?ϓC~IHuߪM۲EԶ,‚.hM`H^aVg-6s60=m60Yl6"ЈLt6X#`H :3[%&7^+'q%2n9?gJ#:D%VW8or~fƊ#{5Y07-mSeGQ ޞjAD:~Mheѝ(Ѥ7r sFÓ鴳%4ָꜻ- K,3ՙm M"5bnd$kR2y+LV'jP/\o\I\W jW oGv 5:&`g&ãjm\%T(ax~29嚗zc#\R[/:4̞!Sk4Ys1&&سrŸM&L,0 JwL03ZScripts @G@GJScriptVersion _DefaultJScript\_LinkDoc`  Exposure Draft (Removal of Fixed Dates for First-time Adopters) <1.   Ȕ | 2. ։ 4X Ȕ ƥ 3. ɉլm 4. 5. Summary of questions for respondents > 1.   % \D0t 5 ܭ(p  \x X!)X ȩD tXՌ XՔ Hń ։ IFRS 1 \D0X 5 pܭ \x X ! (X |(2004D 1 1|)\ X ȩXij] X <ǘ, t H t| X  X| 0 ȩXij] X L 2. ։ 4X Ȕ ƥ % \D0 X  K-IFRS \D 0@ 5 p@ 5 \x aD 2004D 1 1|\ X t| XՔ t DȲ| X|(: K-IFRS| 2011D 12 31| ̸XՔ Ĭ0X 4\Ԁ0 ȩXՔ 0X , X|@ 2010D 1 1|)0 XՌ \ 4 $t  <\ ( 3. ɉլm % IASB 2010D 10 27|L H \ XǬD \ 2010D 40Ŕ \ͅ 0| U` Ȅ 4. % IASB: Michael Stewart (Director of Implementation Activities, mstewart@ifrs.org) % KAI: 8X (l, shpark@kasb.or.kr) \l ( l, hanster@kasb.or.kr) 5. Summary of questions for respondents tm L feGIF89aɻxxxkkk]]]PPPCCC555((( d`LH00`Hذ̘`H0|pdXL@`0H `H0`dHL`H0xp`XH@0d LȰ``HH00dLؘȀ`H0xp`XH@d0L `H0d`LH`H0|pdXL@0`$H`dHL00`HذȘdL0xp`XH@0` HdH0ȳ``HHdL0xp`XH@`0H Ը̰ĠऀؘpȈXxHp@h@d8`8X0xT0pH dxddxd`d`p`|``x`p``x`!, H*\ȰÇ#JHŋ3jȱǏ CIɓ(S\ɲ˗0cʜI͛8sɳ冟@ J ="D MB}:UN*D XJ م\vZӱZʍtZiSYu.;-_~ ko½s2moc^'d;ל|n㋡ELLv,`SpU)ʞy Nȓ+_μУKNسԊvGܚkpm{QnfF/fǯxw{yFMU^F8w VhfaJ=ewNPn&NX"A#Њهk#U`k9i Gb(6Y0rz !xiHn^%Iv_(X%Ya2 FXڒ=eqfZ}jLV [i~g#@Rx?iЌᦜv駠*ꨤjꩨꪬdpj뭸JF?*? ,*бk*;,^k2뭶: -,2[vFmުK -˯ɪ;n;/0 :/R쯾nSpLn:!G6.$Sl Ӭr8/sB<3\vgwc6ԠΪ7x".Wngwl26E{b8 Xnߞ)cDXc[ަ!Bi6z8UzW)Ȧ>6OeSjjߙ;V}*Ү+:=}%Z:֛:nS)`T&5.'H ZIЧ)%xz^z!(R#B ܇oG=iݖ$By^<LI<#O~6d'F 1؋&>)M]1Irj¬S "٨ѐe,B$BM @JPҒCfɿ=#yyHxd.OH> xdI !'N$cZr,L;&Z@; "ru)'<c9S[<[Tf@eOHho AhS)u[hSoQL&پwҤO(NqUdFE2JuXl+( r K=RO:Lu{u -ӗHTz'I)8N%ǪB]?05uncGɪ\)(>ӆWbQa45%V?Rhvqͮvz x ".O=/y|;&ώ`a``a`0x  ` l x Project PSH2008D 7 22| T֔| $ 7:32:34XP7, 5, 6, 479 WIN32LEWindows_XP@/@G@:32:34WKhA};1*FŽAE3AQ# Eu?(xDغlԆ{hu>u)@C·G>w9Q"! 4Wfx`(q(P٭EN$UJ%D,iْ8yu2|0Q⿀! ,)ضl]LL!v@Z `;B@Ғ3 L]!XJ*)Kf!XҖjsٳyܬtˡ,~NY(YoԾ dL˓i4[ /(L֒9-2/_?f8@^&/ 菂o~D|c&4_t1M.}|,kY N6$7 @)%3(c*=@&]i;,|<B !9,yJ{}v ~l U{uPDO pKmXXXIkGBQ2\Qd&M*Z:3G1>$(Ygz]2V!3N lٹӹ'BkR2D49jLYgz]2V!3N lٹӹ'BkR2D49jcd`߈mXXXIkGBQ2\Qd&M*Z:3vW5 05V`]RyWj=wSZ:vpmGVQi;\[R]CMu,$pY[EZ>Gw+6mİ7, 6@v!.F~Gt%\){ JHÓ kq`ҵ4gN#4%\NQ͜~d126^M޼@n/LrHWP Document Filetewart@ifrs.org) % KAI: 8X (l, shpark@kasb.or.kr) \l ( l, hanster@kasb.or.kr) 5. Summary of questions for respondents tm L h| GH`v:v@R~';v@R~;vH`v@R~L9l}g*g?5D#w;m m; x;t=D[ٷRQĸs_OCo N-8pTXd4 پ5"ZIiT8'ZN hJ5i}9#5 S0Tq&zXDM'D~y75| )3pwiw-EZ5no1߮" 7ry-cruU`xwvY@`Kk3ޜ pøjP zU\@X׫n/ ~Ӄpuf_W3f^q35D0wRq`釨Q䥍\˱&w|7,a٢v*t~LV%"coEDRҎH 5N?BTQʖtt3Z]{ /s"]ٯGo=Lֆۼ ;P%U:#R%ش0}ji/c먞W͜?|lz,w -͈CȚ5MeNe Wdb('b벆G?ϗ~/=|[\’V8W{T/6lEZ/8&O=՟;קٸ~?ϓC~IHuߪM۲EԶ,‚.hM`H^aVg-6s60=m60Yl6"ЈLt6X#`H :3[%&7^+'q%2n9?gJ#:D%VW8or~fƊ#{5Y07-mSeGQ ޞjAD:~Mheѝ(Ѥ7r sFÓ鴳%4ָꜻ- K,3ՙm M"5bnd$kR2y+LV'jP/\o\I\W jW oGv 5:&`g&ãjm\%T(ax~29嚗zc#\R[/:4̞!Sk4Ys1&&سrŸM&L,0 JwL03Z