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	<title>Hyesung Issue Brief 24-02.   가상자산 회계처리 감독지침 제정·공표</title>
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<!DOCTYPE html><html><head><meta content="width=device-width, initial-scale=1, maximum-scale=1" name="viewport"><meta charset="UTF-8"><style>@media only screen and (max-width:640px) {.stb-container {}.stb-left-cell,.stb-right-cell {max-width: 100% !important;width: 100% !important;box-sizing: border-box;}.stb-image-box td {text-align: center;}.stb-image-box td img {width: 100%;}.stb-block {width: 100%!important;}table.stb-cell {width: 100%!important;}.stb-cell td,.stb-left-cell td,.stb-right-cell td {width: 100%!important;}img.stb-justify {width: 100%!important;}}.stb-left-cell p,.stb-right-cell p {margin: 0!important;}.stb-container table.munged {width: 100% !important; table-layout: auto !important; } .stb-container td.munged {width: 100% !important; white-space: normal !important;} </style></head><body style="width:100%;margin:0px;"><div class="stb-container-full"style="width:100%;padding:40px 0;margin:0px auto;display:block;"><table class="stb-container stb-option-normal" cellpadding="0" cellspacing="0" border="0" bordercolor="" align="center" style="margin:0px auto;width:94%;max-width:630px;background:#F4F2ED;border-width:0;border: 0;border-style:solid;box-sizing:border-box;;"><tbody><tr style="margin: 0;padding:0;"><td style="width:100%;max-width:630px;margin:0 auto;position:relative;border-spacing:0;border:0;clear:both;border-collapse:separate;padding:0;overflow:hidden;_width:630px;background:#F4F2ED;"><div style="height:0px;max-height:0px;border-width:0px;border: 0px;border-color:initial;border-image:initial;visibility:hidden;line-height:0px;font-size:0px;overflow:hidden;display:none;"> </div><div class="stb-block-outer"><table class="stb-block stb-cols-1" border="0" cellpadding="0" cellspacing="0" style="overflow:hidden;margin:0px auto;padding:0px;width:100%;max-width:630px;clear:both;background:#ffffff;line-height:1.7;border-width:0px;border: 0px;font-size:14px;border:0;box-sizing:border-box;" width="100%"><tbody><tr><td><table class="stb-cell-wrap" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td style="text-align:center;font-size:0;"><div class="stb-left-cell" style="max-width:630px;width:100%!important;margin:0;vertical-align:top;border-collapse:collapse;box-sizing:border-box;font-size:unset;mso-table-lspace:0pt;mso-table-rspace:0pt;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%;display:inline-block;"><div class="stb-text-box" style="text-align:left;margin:0px;;line-height:1.7;word-break:break-word;font-size:16px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:#000000;clear:both;border:0;mso-line-height-rule-rule:exactly;"><table class="stb-text-box-inner" border="0" cellpadding="0" cellspacing="0" style="width:100%;"><tbody><tr><td style="padding:25px 15px 25px 15px;padding-bottom:0;font-size:16px;line-height:1.7;word-break:break-word;color:#000000;border:0;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;width:100%;"><div style="text-align: center;"><span style="color: #00adff; font-size: 14px;" class="stb-fore-colored"><a href="https://www.hscpa.co.kr/%EA%B0%90%EC%82%AC-%EB%B0%8F-%ED%9A%8C%EA%B3%84%EC%9E%90%EB%AC%B8/view/4330547" style="color: rgb(0, 173, 255); font-weight: normal; text-decoration: none;" class="stb-fore-colored" target="_blank"><span style="font-family: AppleSDGothic, 'apple sd gothic neo', 'noto sans korean', 'noto sans korean regular', 'noto sans cjk kr', 'noto sans cjk', 'nanum gothic', 'malgun gothic', dotum, arial, helvetica, MS Gothic, sans-serif;"><span style="font-size: 16px;">Hyesung Issue Brief 24-02.&nbsp; </span></span></a></span></div>
<div style="text-align: center;"><span style="font-weight: bold; color: #00adff; font-size: 18px;" class="stb-bold stb-fore-colored"><a href="https://www.hscpa.co.kr/%EA%B0%90%EC%82%AC-%EB%B0%8F-%ED%9A%8C%EA%B3%84%EC%9E%90%EB%AC%B8/view/4330547" style="font-weight: bold; color: rgb(0, 173, 255); text-decoration: none;" class="stb-bold stb-fore-colored" target="_blank"><span style="font-family: AppleSDGothic, 'apple sd gothic neo', 'noto sans korean', 'noto sans korean regular', 'noto sans cjk kr', 'noto sans cjk', 'nanum gothic', 'malgun gothic', dotum, arial, helvetica, MS Gothic, sans-serif;">가상자산 회계처리 감독지침 제정·공표</span></a></span></div>
<div style="text-align: justify;"><span style="font-size: 14px;">&nbsp;&nbsp;</span></div>
<div style="text-align: justify;"><span style="font-size: 14px;"><span style="font-family: AppleSDGothic, 'apple sd gothic neo', 'noto sans korean', 'noto sans korean regular', 'noto sans cjk kr', 'noto sans cjk', 'nanum gothic', 'malgun gothic', dotum, arial, helvetica, MS Gothic, sans-serif;">지난 12월 20일, "가상자산 회계처리 감독지침"이 증선위에서 의결되었습니다.&nbsp; 동 감독지침은 24년 1월 1일부터 시행되며, K-IFRS 적용기업 뿐만 아니라, 일반회계기준을 적용하는 일반 외감법인에도 적용이 의무화됩니다.&nbsp; </span><span style="font-family: AppleSDGothic, 'apple sd gothic neo', 'noto sans korean', 'noto sans korean regular', 'noto sans cjk kr', 'noto sans cjk', 'nanum gothic', 'malgun gothic', dotum, arial, helvetica, MS Gothic, sans-serif;">자세한 내용은 아래 뉴스레터를 참조하여 주시기 바랍니다.</span></span></div></td></tr></tbody></table></div><div class="stb-cta-box" style="clear:both;;"><table border="0" cellpadding="0" cellspacing="0" style="width:100%;"><tbody><tr><td style="padding:25px 15px 25px 15px;padding-top:20px;border:0;width:100%;text-align:center;"><table class="stb-cell-wrap-cta" border="0" cellpadding="0" cellspacing="0" align="center" style="margin:0 auto;color:#ffffff;mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate!important;table-layout:fixed;background:#00adff;background-color:#00adff;border-radius:3px;border-width:1px;border-style:solid;border-color:#00adff;border:1px solid #00adff;mso-line-height-rule:exactly;line-height:1;"><tbody><tr><td style="background:#00adff;background-color:#00adff;border-radius:3px;text-align:center;padding:0;" valign="top" align="center"><a href="https://drive.google.com/file/d/1FTsjV6FngfDikhJmjqW16B1nM2Hw2O7u/view?usp=sharing" style="font-size:16px;display:inline-block;color:#ffffff;text-decoration:none;outline:0px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;text-align:center;padding:19px 20px;box-sizing:border-box;vertical-align:top;mso-line-height-rule:exactly;line-height:1;" target="_blank">뉴스레터 다운로드</a></td></tr></tbody></table><table align="center" border="0" cellpadding="0" cellspacing="0" role="presentation"><tbody><tr></tr></tbody></table></td></tr></tbody></table></div></div></td></tr></tbody></table></td></tr></tbody></table></div><div class="stb-block-outer"><table class="stb-block stb-cols-1" border="0" cellpadding="0" cellspacing="0" style="overflow:hidden;margin:0px auto;padding:0px;width:100%;max-width:630px;clear:both;background:#ffffff;line-height:1.7;border-width:1px;font-size:14px;border:1px solid #999999;box-sizing:border-box;" width="100%"><tbody><tr><td><table class="stb-cell-wrap" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td style="text-align:center;font-size:0;"><div class="stb-left-cell" style="max-width:628px;width:100%!important;margin:0;vertical-align:top;border-collapse:collapse;box-sizing:border-box;font-size:unset;mso-table-lspace:0pt;mso-table-rspace:0pt;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%;display:inline-block;"><div class="stb-text-box" style="text-align:left;margin:0px;;line-height:1.7;word-break:break-word;font-size:16px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:#000000;clear:both;border:0;mso-line-height-rule-rule:exactly;"><table class="stb-text-box-inner" border="0" cellpadding="0" cellspacing="0" style="width:100%;"><tbody><tr><td style="padding:0px 0px 0px 0px;padding-bottom:0;font-size:16px;line-height:1.7;word-break:break-word;color:#000000;border:0;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;width:100%;"><div>&nbsp;&nbsp;</div></td></tr></tbody></table></div><div class="stb-image-box" style="text-align:center;margin:0px;width:100%;box-sizing:border-box;clear:both;;"><table border="0" cellpadding="0" cellspacing="0" style="width:100%;" align="center"><tbody><tr><td style="padding:0px 0px 0px 0px;padding-top:20px;;text-align:center;font-size:0;border:0;line-height:0;width:100%;box-sizing:border-box;"><img src="https://img.stibee.com/87805_1705128123.png" style="width:592px;display:inline;vertical-align:bottom;text-align:center;max-width:100%;height:auto;border:0;" width="592" class="stb-center"></td></tr></tbody></table></div></div></td></tr></tbody></table></td></tr></tbody></table></div><div class="stb-block-outer"><table class="stb-block stb-cols-1" border="0" cellpadding="0" cellspacing="0" style="overflow:hidden;margin:0px auto;padding:0px;width:100%;max-width:630px;clear:both;background:#ffffff;line-height:1.7;border-width:0px;border: 0px;font-size:14px;border:0;box-sizing:border-box;" width="100%"><tbody><tr><td><table class="stb-cell-wrap" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td style="text-align:center;font-size:0;"><div class="stb-left-cell" style="max-width:630px;width:100%!important;margin:0;vertical-align:top;border-collapse:collapse;box-sizing:border-box;font-size:unset;mso-table-lspace:0pt;mso-table-rspace:0pt;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%;display:inline-block;"><div class="stb-text-box" style="text-align:left;margin:0px;;line-height:1.7;word-break:break-word;font-size:16px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:#000000;clear:both;border:0;mso-line-height-rule-rule:exactly;"><table class="stb-text-box-inner" border="0" cellpadding="0" cellspacing="0" style="width:100%;"><tbody><tr><td style="padding:0px 15px 5px 15px;padding-bottom:0;font-size:16px;line-height:1.7;word-break:break-word;color:#000000;border:0;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;width:100%;"><div>&nbsp;&nbsp;</div></td></tr></tbody></table></div><div class="stb-cta-box" style="clear:both;;"><table border="0" cellpadding="0" cellspacing="0" style="width:100%;"><tbody><tr><td style="padding:0px 15px 5px 15px;padding-top:20px;border:0;width:100%;text-align:center;"><table class="stb-cell-wrap-cta" border="0" cellpadding="0" cellspacing="0" align="center" style="margin:0 auto;color:#ffffff;mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:separate!important;table-layout:fixed;background:#00adff;background-color:#00adff;border-radius:3px;border-width:1px;border-style:solid;border-color:#00adff;border:1px solid #00adff;mso-line-height-rule:exactly;line-height:1;"><tbody><tr><td style="background:#00adff;background-color:#00adff;border-radius:3px;text-align:center;padding:0;" valign="top" align="center"><a href="https://drive.google.com/file/d/1dFusjjvoAYhRUV7zi-KtTmP2x1JtlWEJ/view?usp=sharing" style="font-size:16px;display:inline-block;color:#ffffff;text-decoration:none;outline:0px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;text-align:center;padding:19px 20px;box-sizing:border-box;vertical-align:top;mso-line-height-rule:exactly;line-height:1;" target="_blank">금감원 보도자료 다운로드</a></td></tr></tbody></table><table align="center" border="0" cellpadding="0" cellspacing="0" role="presentation"><tbody><tr></tr></tbody></table></td></tr></tbody></table></div></div></td></tr></tbody></table></td></tr></tbody></table></div><div class="stb-block-outer"><table class="stb-block stb-cols-1" border="0" cellpadding="0" cellspacing="0" style="overflow:hidden;margin:0px auto;padding:0px;width:100%;max-width:630px;clear:both;background:#ffffff;line-height:1.7;border-width:0px;border: 0px;font-size:14px;border:0;box-sizing:border-box;" width="100%"><tbody><tr><td><table class="stb-cell-wrap" border="0" cellpadding="0" cellspacing="0" width="100%"><tbody><tr><td style="text-align:center;font-size:0;"><table class="stb-cell" border="0" cellpadding="0" cellspacing="0" style="max-width:630px;width:100%!important;margin:0;vertical-align:top;border-collapse:collapse;box-sizing:border-box;font-size:unset;mso-table-lspace:0pt;mso-table-rspace:0pt;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%;" align="left" width="100%"><tbody><tr><td class="stb-text-box" style="padding:0 0;text-align:center;margin:0px;;line-height:1.7;word-break:break-word;font-size:12px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color:#747579;border:0;"><table border="0" cellpadding="0" cellspacing="0" style="width:100%;"><tbody><tr><td style="padding:15px 15px 15px 15px;font-family:AppleSDGothic, apple sd gothic neo, noto sans korean, noto sans korean regular, noto sans cjk kr, noto sans cjk, nanum gothic, malgun gothic, dotum, arial, helvetica, MS Gothic, sans-serif!important;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;line-height:1.7;word-break:break-word;border:0;width:100%;text-align:center;"><div><br></div>
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Hyesung Newsletter 24-01호

Hyesung Issue Brief 24-01.   외부감사인 선임시 유의사항

Hyesung Issue Brief 24-02.   가상자산 회계처리 감독지침 제정·공표

혜성의 법인 및 구성원에 관한 소식과 혜성이 발행한 컨텐츠와 정보를 뉴스레터로 발행하여, 고객사와 혜성의 성장 스토리를 함께 공유해 나가고 있습니다. 


혜성회계법인과 혜성어드바이저리의 소식을 받아보세요.