{"id":7113,"date":"2021-06-09T09:29:45","date_gmt":"2021-06-09T09:29:45","guid":{"rendered":"https:\/\/tridenstechnology.com\/?p=7113"},"modified":"2022-07-04T09:39:54","modified_gmt":"2022-07-04T09:39:54","slug":"asc-606%ec%9d%84-%ec%99%84%ec%a0%84%ed%9e%88-%ec%9d%b4%ed%95%b4%ed%95%98%ec%a7%80-%eb%aa%bb%ed%95%98%eb%8a%94-%ec%9d%b4%ec%9c%a0%eb%8a%94-%eb%8b%a4%ec%9d%8c%ea%b3%bc-%ea%b0%99%ec%8a%b5%eb%8b%88","status":"publish","type":"post","link":"https:\/\/tridenstechnology.com\/ko\/dont-fully-understand-asc-606-heres-why-you-should\/","title":{"rendered":"ASC 606\uc744 \uc644\uc804\ud788 \uc774\ud574\ud558\uc9c0 \ubabb\ud558\uc2dc\ub098\uc694? \uc774\ud574\ud574\uc57c \ud558\ub294 \uc774\uc720\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4."},"content":{"rendered":"<p>ASC 606\uc5d0 \ub300\ud574 \uc5b4\ub290 \uc815\ub3c4 \uc774\ud574\ud558\uace0 \uacc4\uc2dc\uac70\ub098, \uadf8\ub807\uc9c0 \uc54a\ub2e4\uba74 \uc774 \uae00\uc744 \uc77d\uc9c0 \uc54a\uc73c\uc168\uc744 \uac83\uc785\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ub2e4\ub978 \ud55c\ud3b8\uc73c\ub85c\ub294 \ud68c\uacc4 \uae30\uc900\uc11c(ASC) 606\uc5d0 \ub300\ud574 \uc644\uc804\ud788 \uc774\ud574\ud558\uc9c0 \ubabb\ud588\uac70\ub098, \uc2dc\ud589 \uc774\ud6c4 \uc0c1\ub2f9\ud788 \ub9ce\uc774 \uc811\ud588\uc744 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc5b4\ub290 \ucabd\uc774\ub4e0 ASC 606\uc758 \uc758\ubbf8\uc640 \uacfc\uc81c, \uc7a0\uc7ac\uc801\uc778 \uc774\uc810\uc744 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<br>ASC 606\uc758 \uc601\ud5a5\uc744 \ubc1b\uc9c0 \uc54a\ub294\ub2e4\uace0 \uc0dd\uac01\ud55c\ub2e4\uba74 \uc6b4\uc601\uc758 \ubaa8\ub4e0 \uce21\uba74\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ubbc0\ub85c \ub2e4\uc2dc \uc0dd\uac01\ud574 \ubcf4\uc544\uc57c \ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc774 \uc911\uc694\ud55c \ud68c\uacc4 \uae30\uc900 \uc131\ubb38\ud654\uc5d0 \ub300\ud574 \uc644\uc804\ud788 \uc774\ud574\ud558\ub824\uba74 \uacc4\uc18d \uc77d\uc5b4\ubcf4\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\ubaa9\ucc28<\/h2><ul><li><a href=\"#h-what-is-asc-606\" data-level=\"2\">ASC 606\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/a><\/li><li><a href=\"#h-step-1-customer-contract-identification\" data-level=\"2\">1\ub2e8\uacc4: \uace0\uac1d \uacc4\uc57d \uc2dd\ubcc4<\/a><\/li><li><a href=\"#h-step-2-performance-obligations-identification\" data-level=\"2\">2\ub2e8\uacc4: \uc774\ud589 \uc758\ubb34 \uc2dd\ubcc4<\/a><\/li><li><a href=\"#h-step-3-determine-transaction-price\" data-level=\"2\">3\ub2e8\uacc4: \uac70\ub798 \uac00\uaca9 \uacb0\uc815<\/a><\/li><li><a href=\"#h-step-4-allocate-transaction-price-to-performance-obligation\" data-level=\"2\">4\ub2e8\uacc4: \uac70\ub798 \uac00\uaca9\uc744 \uc774\ud589 \uc758\ubb34\uc5d0 \ud560\ub2f9\ud558\uae30<\/a><\/li><li><a href=\"#h-step-5-recognize-revenue-as-performance-obligation-becomes-satisfied\" data-level=\"2\">5\ub2e8\uacc4: \uc774\ud589 \uc758\ubb34 \ucda9\uc871 \uc2dc \uc218\uc775 \uc778\uc2dd<\/a><\/li><li><a href=\"#h-accounts\" data-level=\"2\">\uacc4\uc815<\/a><\/li><li><a href=\"#h-information-technology\" data-level=\"2\">\uc815\ubcf4 \uae30\uc220<\/a><\/li><li><a href=\"#h-legal-issues\" data-level=\"2\">\ubc95\uc801 \ubb38\uc81c<\/a><\/li><li><a href=\"#h-human-resources\" data-level=\"2\">\uc778\uc801 \uc790\uc6d0<\/a><\/li><li><a href=\"#h-compensation\" data-level=\"2\">\ubcf4\uc0c1<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-asc-606\">ASC 606\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc694?<\/h2>\n\n\n\n<p>\ud68c\uacc4 \uc6a9\uc5b4\uc5d0\uc11c \uc57d\uc5b4 ASC\ub294 \ud68c\uacc4 \uae30\uc900 \uccb4\uacc4\ud654\ub97c \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc774\ub294 \ubbf8\uad6d \ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(FASB)\uc640 \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(IASB)\uc5d0\uc11c \uc815\uc758\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc870\uc9c1\uc758 \ubaa9\uc801\uc740 \uc804 \uc138\uacc4 \ud68c\uacc4 \ud300, \uc804\ubb38\uac00 \ubc0f \uc870\uc9c1\uc5d0\uc11c \ubaa8\ubc94 \uc0ac\ub840\ub97c \uc124\uc815\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<br>2014\ub144\uc5d0 FASB\uc640 IASB\ub294 \ubbf8\uad6d\uc5d0\uc11c\ub294 \uc131\ubb38\ud654\ub41c ASC 606\uc744, \ubbf8\uad6d \uc678 \uc9c0\uc5ed\uc5d0\uc11c\ub294 IFRS 15\ub97c \uc81c\uc815\ud588\uc2b5\ub2c8\ub2e4. \uc774 \ub450 \ud45c\uc900\uc740 \ubaa8\ub450 2018\ub144\uc5d0 \uc0c1\uc7a5\uae30\uc5c5\uc5d0, \uc774\ub4ec\ud574\uc5d0\ub294 \ube44\uc0c1\uc7a5\uae30\uc5c5\uc5d0 \ub3c4\uc785\ub420 \uc608\uc815\uc774\uc5c8\uc2b5\ub2c8\ub2e4. FASB\ub294 2020\ub144 6\uc6d4\uc5d0 \uc544\uc9c1 ASC 606\uc744 \ucc44\ud0dd\ud558\uc9c0 \uc54a\uc740 \uae30\uc5c5\uc744 \uc704\ud55c \ud3ec\uad04\uc801\uc778 \ucd94\uac00 \uac1c\uc815\uc548\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<br>\ubb3c\ub860 \ub9ce\uc740 \ubd84\ub4e4\uc774 \uc9c0\ub09c 3\ub144 \ub3d9\uc548 ASC 606\uacfc \ud568\uaed8 \ud638\ud761\ud558\uba70 \uc9c0\ub0b4\uc168\uc744 \uac83\uc785\ub2c8\ub2e4. \ub3c4\uc785 \uc774\ud6c4 \ub9ce\uc740 \uc870\uc9c1\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \uc815\ucc45\uc744 \uad6c\ud604\ud558\uace0 \uc6b4\uc601\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc744 \ud3c9\uac00\ud558\uae30 \uc704\ud574 \uad11\ubc94\uc704\ud55c \uc5f0\uad6c\ub97c \uc9c4\ud589\ud588\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uaddc\uc815 \uc900\uc218\ub97c \uc704\ud574 \uc131\uae09\ud558\uace0 \ubcf5\uc7a1\ud55c \uc7ac\ubb34 \ud504\ub85c\uc138\uc2a4\ub97c \ub9c8\ub828\ud588\uc744 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uad00\ud589\uc740 \uc77c\ubc18\uc801\uc774\uba70 \ubb34\ucc28\ubcc4 \ub300\uc785 \ubc29\uc2dd\uc73c\ub85c \uc54c\ub824\uc838 \uc788\uc2b5\ub2c8\ub2e4.<br>\uc774 \uae38\uc744 \ud0dd\ud558\uba74 \ub2e8\uae30\uc801\uc778 \ud574\uacb0\ucc45\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc131\uc7a5\uc5d0 \ub530\ub77c \ud655\uc7a5\ud558\uac70\ub098 \uc801\uc751\ud560 \uc218 \uc788\ub294 \uc5ec\uc9c0\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p>ASC\ub294 \ub450 \uac00\uc9c0 \ubaa9\ud45c\ub97c \uc5fc\ub450\uc5d0 \ub450\uace0 \uc124\uacc4\ub418\uc5c8\uc2b5\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\uc77c\uad00\uc131 \uc81c\uacf5<\/strong>. ASC 606 \uc774\uc804\uc5d0\ub294 \uc218\uc775 \uc778\uc2dd \uad00\ud589\uc774 \ub2e4\uc18c \uc77c\uad00\uc801\uc774\uc9c0 \uc54a\uc558\uace0 \uc0b0\uc5c5, \uad00\ud560\uad8c, \uc2dc\uc7a5\ub9c8\ub2e4 \ud06c\uac8c \ub2ec\ub790\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc77c\uad00\uc131 \ubd80\uc871\uc73c\ub85c \uc778\ud574 \uc18c\ube44\uc790, \ud22c\uc790\uc790 \ub610\ub294 \uc560\ub110\ub9ac\uc2a4\ud2b8\uac00 \uc11c\ub85c \ub2e4\ub978 \uc7ac\ubb34 \uacb0\uacfc\ub97c \ube44\uad50\ud558\uae30\uac00 \uc5b4\ub824\uc6e0\uc2b5\ub2c8\ub2e4. ASC 606\uc740 \uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud574 \uc77c\uad00\uc131\uacfc \ud45c\uc900\ud654\ub97c \uc81c\uacf5\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud588\uc2b5\ub2c8\ub2e4.<\/li><li><strong>\uacc4\uc57d \uc124\uc815<\/strong>. ASC 606\uc758 \ub450 \ubc88\uc9f8 \ubaa9\ud45c\ub294 \ud2b9\uc815 \uc2dc\uc810\uc5d0 \uc778\ub3c4\ub41c \uae08\uc561\uc5d0 \ube44\ub840\ud558\uc5ec \uc7ac\ud654 \ubc0f \uc6a9\uc5ed\uc758 \uc774\uc804\uc744 \uc778\uc2dd\ud558\ub294 \uc8fc\uccb4\uc5d0 \ub300\ud55c \ud569\uc758\ub97c \uc218\ub9bd\ud558\ub294 \uac83\uc774\uc5c8\uc2b5\ub2c8\ub2e4.<\/li><\/ul>\n\n\n\n<p>\uc77c\uad00\uc131\uacfc \ud45c\uc900\ud654\ub97c \ub2ec\uc131\ud558\uae30 \uc704\ud574 ASC 606\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 5\ub2e8\uacc4 \ubaa8\ub378\uc744 \uc0ac\uc6a9\ud558\uc5ec \uad6c\ud604\ub429\ub2c8\ub2e4:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\uace0\uac1d \uacc4\uc57d \uc2dd\ubcc4.<\/li><li>\uc774\ud589 \uc758\ubb34 \uc2dd\ubcc4.<\/li><li>\uac70\ub798 \uac00\uaca9 \uacb0\uc815.<\/li><li>\uc774\ud589 \uc758\ubb34\uc5d0 \ub300\ud55c \uac70\ub798 \uac00\uaca9 \ud560\ub2f9(2\ub2e8\uacc4 \ubc0f 3\ub2e8\uacc4)<\/li><li><span style=\"font-family: 'Open Sans', Helvetica, Arial, Verdana, sans-serif; font-size: 18px; word-spacing: normal;\">\uc774\ud589 \uc758\ubb34\uac00 \ucda9\uc871\ub418\uba74 \uc218\uc775\uc744 \uc778\uc2dd\ud569\ub2c8\ub2e4.<\/span><\/li><\/ol>\n\n\n\n<p>\uc774 \uacfc\uc815\uc740 \uac04\ub2e8\ud574 \ubcf4\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ubaa8\ub4e0 \uc815\ubd80 \uae30\uad00\uc5d0\uc11c \uc774 \uc815\ucc45\uc744 \ucc44\ud0dd\ud558\uae30\uae4c\uc9c0 \uc218\ub144\uac04\uc758 \ud611\uc0c1\uacfc \uc218\uc815\uc774 \ud544\uc694\ud588\uc2b5\ub2c8\ub2e4.<br>\uc5b4\ub5a4 \ub2e8\uacc4\uc5d0 \uc788\ub4e0 \uc870\uc9c1\uc740 ASC 606 \ucc44\ud0dd \ud504\ub85c\uc138\uc2a4\uc5d0 \uc788\uc73c\uba70 \uc758\uc2ec\ud560 \uc5ec\uc9c0\uc5c6\uc774 \uba87 \uac00\uc9c0 \ubb38\uc81c\ub97c \uacbd\ud5d8\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c ASC 606\uc758 \uc6d0\uce59\uc744 \ub2e4\uc591\ud55c \ubc29\uc2dd\uc73c\ub85c \ud574\uc11d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ubaa8\ub4e0 \uc870\uc9c1\uc740 \ud45c\uc900\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud55c \uc811\uadfc \ubc29\uc2dd\uc774 \ub2e4\ub97c \uac83\uc785\ub2c8\ub2e4.<br>\uc608\ub97c \ub4e4\uc5b4, \ub9ce\uc740 \uae30\uc5c5\uc774 \uc218\uc775 \uc778\uc2dd \ubc29\ubc95\uc744 \uc870\uc815\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc77c\ubd80 \uae30\uc5c5\uc740 \uc720\uc5f0\uc131\uc744 \ucd94\uac00\ud560 \uc218 \uc788\uace0, \ub2e4\ub978 \uae30\uc5c5\uc740 \uc0c1\uac01\uc744 \ucd5c\uc120\uc758 \uc120\ud0dd\uc73c\ub85c \uace0\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc694\uc18c\ub97c \uace0\ub824\ud560 \ub54c \uc870\uc9c1\uc774 ASC 606\uc744 \uad6c\ud604\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\ub294 \uac83\uc740 \ub2f9\uc5f0\ud569\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc704\uc5d0\uc11c \uc5b8\uae09\ud55c 5\ub2e8\uacc4 \ubaa8\ub378\uc744 \uace0\uc218\ud558\uba74 \ud655\uc7a5 \ubc0f \uc2e0\uc18d\ud55c \uc7a5\ubd80 \ub9c8\uac10 \ubb38\uc81c\uc5d0 \uc27d\uac8c \ub300\ucc98\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc81c 5\ub2e8\uacc4 \uac01 \ub2e8\uacc4\ub97c \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-step-1-customer-contract-identification\">1\ub2e8\uacc4: \uace0\uac1d \uacc4\uc57d \uc2dd\ubcc4<\/h2>\n\n\n\n<p>\uba3c\uc800 \uacc4\uc57d\uc774\ub780 \ubb34\uc5c7\uc778\uac00\uc5d0 \ub300\ud574 \uc9c8\ubb38\ud574 \ubcf4\uc138\uc694. \uacc4\uc57d\uc740 \uac00\uc7a5 \uae30\ubcf8\uc801\uc778 \ud615\ud0dc\ub85c \uad8c\ub9ac\uc640 \uc758\ubb34\uac00 \uc124\uc815\ub418\uace0 \uc9d1\ud589 \uac00\ub2a5\ud55c \ucd5c\uc18c \ub450 \uac1c \uc774\uc0c1\uc758 \uc8fc\uccb4 \uac04\uc758 \ud569\uc758\uc785\ub2c8\ub2e4.<br>\ubb3c\ub860 \uc774 \uae30\ubcf8 \uac1c\ub150\uc5d0\ub294 \uad6c\uccb4\uc801\uc778 \ub258\uc559\uc2a4\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ub2e4\uc74c \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \uacc4\uc57d\uc740 ASC 606\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\uc774 \uacc4\uc57d\uc740 \ubaa8\ub4e0 \ub2f9\uc0ac\uc790\uac00 \uc2b9\uc778\ud558\uace0 \uc57d\uc18d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/li><li>\uac01 \ub2f9\uc0ac\uc790\uc758 \uad8c\ub9ac\uac00 \uba85\ud655\ud558\uac8c \uc815\uc758\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/li><li>\uacb0\uc81c \uc870\uac74\uc774 \uba85\ud655\ud558\uac8c \uc815\uc758\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/li><li>\uacc4\uc57d\uc11c\uc5d0\ub294 \uc0c1\uc5c5\uc801 \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/li><\/ul>\n\n\n\n<p>\uc81c\uacf5\ub41c \uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574 \uae30\uc5c5\uc774 \uc218\uae08\ud560 \uc218 \uc788\ub294 \uc870\uac74\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<br>\ub610 \ub2e4\ub978 \uace0\ub824 \uc0ac\ud56d\uc740 \uacc4\uc57d\uc774 \uacb0\ud569\ub418\uac70\ub098 \uc218\uc815\ub418\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. ASC 606\uc740 \uc804\uccb4 \uacc4\uc57d\uc744 \ub2e4\ub8e8\uba70, \uacc4\uc57d\uc758 \uacb0\ud569 \ub610\ub294 \uc218\uc815 \uc5ec\ubd80\uc5d0 \uad00\uacc4\uc5c6\uc774 \ud574\ub2f9 \uacc4\uc57d \ub0b4\uc758 \ubaa8\ub4e0 \uae30\ub2a5\uc744 \ub2e4\ub8f9\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc870\uc9c1\uc5d0\uc11c \uc815\ucc45\uc744 \uc5b4\ub5bb\uac8c \uad6c\ud604\ud560\uc9c0 \uace0\ub824\ud560 \ub54c ASC 606\uc744 \uacc4\uc57d\uc758 \ud575\uc2ec\uc73c\ub85c \uac04\uc8fc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-step-2-performance-obligations-identification\">2\ub2e8\uacc4: \uc774\ud589 \uc758\ubb34 \uc2dd\ubcc4<\/h2>\n\n\n\n<p>\uc774\ud589 \uc758\ubb34\ub294 \uacc4\uc57d \ub0b4\uc5d0\uc11c \uc57d\uc18d\ub41c \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uae30\ubcf8 \uacc4\uc57d\uc5d0\ub294 \ud558\ub098\uc758 \uc774\ud589 \uc758\ubb34\uac00 \uc788\uc744 \uc218 \uc788\uc9c0\ub9cc \ub354 \ubcf5\uc7a1\ud55c \uacc4\uc57d\uc5d0\ub294 \ub458 \uc774\uc0c1\uc758 \uc774\ud589 \uc758\ubb34\uac00 \uc788\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ud589 \uc758\ubb34\uac00 \ub2e4\ub978 \uc774\ud589 \uc758\ubb34\uc640 \uad6c\ubcc4\ub418\uac70\ub098 \uc720\uc0ac\ud558\uc9c0\ub9cc \ubcc4\uac1c\uc758 \uc77c\ub828\uc758 \ubc88\ub4e4 \uc0c1\ud488 \ub610\ub294 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc774\ud589 \uc758\ubb34\uc778 \uacbd\uc6b0 \ubcc4\ub3c4\ub85c \ud68c\uacc4 \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<br>\uc774\ud589 \uc758\ubb34\uac00 \uba85\ud655\ud55c\uc9c0 \ud655\uc2e4\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 \ub2e4\uc74c \uc9c8\ubb38\uc744 \ud574\ubcf4\uc138\uc694:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\uace0\uac1d\uc774 \uc758\ubb34\ub97c \ub2e8\ub3c5\uc73c\ub85c \ub610\ub294 \ub2e4\ub978 \ub9ac\uc18c\uc2a4\uc640 \uacb0\ud569\ud558\uc5ec \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub098\uc694?<\/li><li>\uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4\ub97c \uc591\ub3c4\ud558\uaca0\ub2e4\ub294 \uc57d\uc18d\uc744 \ubcc4\ub3c4\ub85c \uc2dd\ubcc4\ud560 \uc218 \uc788\ub098\uc694?<\/li><\/ul>\n\n\n\n<p>\uc774 \ub450 \uc9c8\ubb38\uc5d0 \ub300\ud55c \ub2f5\ubcc0\uc774 \ubaa8\ub450 '\uc608'\uc778 \uacbd\uc6b0 \uc774\ud589 \uc758\ubb34\ub294 \uace0\uc720\ud55c \uac83\uc73c\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4. \ube44\uad6c\ubcc4\uc131\uc73c\ub85c \ubd84\ub958\ub41c \uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4\ub294 \uacc4\uc57d\uc5d0 \ud3ec\ud568\ud558\uae30 \uc704\ud574 \uad6c\ubcc4\ub418\ub294 \uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4 \ubb36\uc74c\uacfc \ud568\uaed8 \ubb36\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-step-3-determine-transaction-price\">3\ub2e8\uacc4: \uac70\ub798 \uac00\uaca9 \uacb0\uc815<\/h2>\n\n\n\n<p>\uac70\ub798 \uac00\uaca9\uc740 \uae30\uc5c5\uc774 \uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud55c \ub300\uac00\ub85c \ubc1b\ub294 \ub300\uac00\ub85c \uc815\uc758\ub429\ub2c8\ub2e4. \uacc4\uc57d\uc758 \uac70\ub798 \uac00\uaca9\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \uc694\uc18c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\ub2e4\uc591\ud55c \uc218\uc900\uc758 \uace0\ub824 \uc0ac\ud56d<\/strong>. \uace0\ub824 \uc0ac\ud56d \uc218\uc900\uc774 \ub2e4\ub97c \uacbd\uc6b0 \uc608\uc0c1\uac12 \ub610\ub294 \uac00\uc7a5 \uac00\ub2a5\uc131\uc774 \ub192\uc740 \ud569\uacc4\ub97c \uae30\uc900\uc73c\ub85c \ud55c \ucd94\uc815\uce58\ub97c \ud3ec\ud568\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li><li><strong>\uace0\ub824 \uc218\uc900\uc774 \ub2e4\ub97c \ub54c \uc81c\uc57d\ub41c \ucd94\uc815\uce58<\/strong>. \uace0\ub824 \uc0ac\ud56d\uc758 \ucd94\uc815\uce58\uc5d0 \uc81c\uc57d \uc870\uac74\uc774 \uc788\ub2e4\uace0 \uac00\uc815\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \uc81c\uc57d \uc870\uac74\uc774 \uc81c\uac70\ub418\uc5b4\ub3c4 \uacb0\uacfc\uac00 \ubc14\ub00c\uc9c0 \uc54a\uc744 \uac83\uc774\ub77c\uace0 \ud655\uc2e0\ud558\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li><li><strong>\uc790\uae08 \uc870\ub2ec \uad00\ub828<\/strong>. \uc591 \ub2f9\uc0ac\uc790 \uc911 \ud55c \ucabd\uc5d0\uc11c \uc591\ub3c4 \uc2dc \uc790\uae08 \uc870\ub2ec\uc774 \ud544\uc694\ud55c \uacbd\uc6b0, \uc774\ub97c \uac00\uaca9\uc5d0 \ud3ec\ud568\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e8, \uc774 \uc870\ud56d\uc740 12\uac1c\uc6d4 \ubbf8\ub9cc\uc758 \uacc4\uc57d\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li><li><strong>\ube44\ud604\uae08\uc131 \uace0\ub824 \uc0ac\ud56d<\/strong>. \uac70\ub798 \uac00\uaca9\uc740 \ud604\uae08\uc774 \uc544\ub2cc \ud615\ud0dc\uc758 \ub300\uac00 \uac00\uce58\ub97c \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li><li><strong>\uace0\uac1d\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \uace0\ub824 \uc0ac\ud56d<\/strong>. \uace0\uac1d\uc5d0\uac8c \ub300\uac00\ub97c \uc9c0\uae09\ud558\uace0 \ud574\ub2f9 \uace0\uac1d\uc774 \uc774\uc804\uc5d0 \ubbf8\uc9c0\uae09\ud55c \uae08\uc561\uc5d0 \uc801\uc6a9\ud558\ub294 \uacbd\uc6b0 \ub450 \uac00\uc9c0 \uc635\uc158\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uac70\ub798 \uac00\uaca9\uc744 \ub0ae\ucd94\uac70\ub098 \ub300\uac00\ub97c \ubcc4\ub3c4\uc758 \uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc804\uccb4 \ub610\ub294 \ubd80\ubd84 \uc9c0\ubd88\ub85c \ud560\ub2f9\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-step-4-allocate-transaction-price-to-performance-obligation\">4\ub2e8\uacc4: \uac70\ub798 \uac00\uaca9\uc744 \uc774\ud589 \uc758\ubb34\uc5d0 \ud560\ub2f9\ud558\uae30<\/h2>\n\n\n\n<p>\uac01 \uc774\ud589 \uc758\ubb34\uc5d0\ub294 \ubcc4\ub3c4\uc758 \uac70\ub798 \uac00\uaca9\uc774 \ud560\ub2f9\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774 \uac00\uaca9\uc740 \ud558\ub098 \uc774\uc0c1\uc758 \uc774\ud589 \uc758\ubb34\uac00 \ud3ec\ud568\ub41c \uacc4\uc57d\uc5d0 \ub300\ud574 \uc218\ub839\ud560 \uac83\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \uae08\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud574\uc57c \ud569\ub2c8\ub2e4. \uac01 \uc774\ud589 \uc758\ubb34\uc5d0 \ud560\ub2f9\ud560 \uc815\ud655\ud55c \uae08\uc561\uc744 \uacb0\uc815\ud560 \ub54c\ub294 \uba3c\uc800 \uacc4\uc57d\uc774 \uc0dd\uc131\ub420 \ub54c \uac01 \uc758\ubb34\uc758 \ud310\ub9e4 \uac00\uaca9 \ub610\ub294 \uacf5\uc815 \uac00\uce58\ub97c \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7f0 \ub2e4\uc74c \uc774 \uac00\uce58 \ub610\ub294 \uac00\uaca9\uc744 \uac70\ub798 \uac00\uaca9 \ubc30\ubd84\uc758 \uae30\uc900\uc73c\ub85c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<br>\uc2e4\uc81c \uac00\uaca9\uc744 \uc54c \uc218 \uc5c6\ub294 \uacbd\uc6b0 \ub3c5\ub9bd\ud615 \ud310\ub9e4 \uac00\uaca9\uc744 \ucd94\uc815\ud574\uc57c \ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0 \ud560\uc778 \ub610\ub294 \ubcc0\ub3d9\ub41c \ub300\uac00\ub97c \uacc4\uc57d \uc774\ud589 \uc758\ubb34\uc5d0 \ub530\ub77c \ud560\ub2f9\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. \ub610\ud55c \uacc4\uc57d \ub3c4\uc911 \uac70\ub798 \uac00\uaca9\uc774 \ubcc0\uacbd\ub418\ub294 \uacbd\uc6b0, \uacc4\uc57d \uc791\uc131 \uc2dc\uc810\uc744 \uae30\uc900\uc73c\ub85c \uad00\ub828 \uc99d\uac10\uc561\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \ucda9\uc871\ub41c \uc774\ud589 \uc758\ubb34\uc5d0 \ub300\ud574 \uc774\uc804\uc5d0 \ubc30\ubd84\ub41c \uae08\uc561\uc740 \uac70\ub798 \uac00\uaca9 \ubcc0\uacbd \uae30\uac04 \ub0b4\uc5d0 \uc778\uc2dd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-step-5-recognize-revenue-as-performance-obligation-becomes-satisfied\">5\ub2e8\uacc4: \uc774\ud589 \uc758\ubb34 \ucda9\uc871 \uc2dc \uc218\uc775 \uc778\uc2dd<\/h2>\n\n\n\n<p>\uc774\ud589 \uc758\ubb34\uac00 \ucda9\uc871\ub418\ub294 \uc989\uc2dc \uc218\uc775\uc744 \uc778\uc2dd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc57d\uc18d\ud55c \ub300\ub85c \uc7ac\ud654\ub098 \uc6a9\uc5ed\uc744 \uace0\uac1d\uc5d0\uac8c \uc774\uc804\ud568\uc73c\ub85c\uc368 \uc758\ubb34\ub97c \ucda9\uc871\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uace0\uac1d\uc774 \uc7ac\ud654\ub098 \uc6a9\uc5ed\uc5d0 \ub300\ud55c \ud1b5\uc81c\uad8c\uc744 \ud68d\ub4dd\ud558\uba74 \uc7ac\ud654\ub098 \uc6a9\uc5ed\uc774 \uc774\uc804\ub418\ub294 \uac83\uc785\ub2c8\ub2e4.<br>\ub450 \uac00\uc9c0 \ubc29\ubc95\uc73c\ub85c \uc774\ud589 \uc758\ubb34\ub97c \ucda9\uc871\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\ud2b9\uc815 \uc2dc\uc810\uc5d0<\/strong>.<\/li><li><strong>\uc124\uc815\ub41c \uae30\uac04 \ub3d9\uc548<\/strong>. \uc0c1\ud488\uc774\ub098 \uc11c\ube44\uc2a4\uac00 \ud55c \ubc88\uc5d0 \ubaa8\ub450 \uc804\uc1a1\ub418\uc9c0 \uc54a\uace0 \uc77c\uc815 \uae30\uac04\uc5d0 \uac78\uccd0 \ub2e8\uacc4\uc801\uc73c\ub85c \uc804\uc1a1\ub418\ub294 \uacbd\uc6b0 \uc774 \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li><\/ul>\n\n\n\n<p>ASC 606\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uc774\ud589 \uc758\ubb34\uac00 \ucda9\uc871\ub418\ub294 \uae30\uc900\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\uace0\uac1d\uc774 \uc601\uc218\uc99d \uc218\ub839\uacfc \ub3d9\uc2dc\uc5d0 \uc9c4\ud589 \uc911\uc778 \uacf5\uc5f0\uc758 \ud61c\ud0dd\uc744 \uc989\uc2dc \ub3d9\uc2dc\uc5d0 \uc18c\ube44\ud558\ub294 \uacbd\uc6b0.<\/li><li>\uace0\uac1d\uc774 \uc774\ud589 \uc758\ubb34\ub97c \uad00\ub9ac\ud558\uae30 \uc704\ud574 \uc9c4\ud589 \uc911\uc778 \uc791\uc5c5\uacfc \uac19\uc740 \uc790\uc0b0\uc744 \uc0dd\uc131\ud569\ub2c8\ub2e4.<\/li><li>\uc131\uacfc\ub85c \uc778\ud574 \uc790\uc0b0\uc774 \uc0dd\uc131\ub418\uc9c0 \uc54a\uc73c\uba70, \uc774\ubbf8 \uc644\ub8cc\ub41c \uc131\uacfc \uc694\uc18c\uc5d0 \ub300\ud55c \ub300\uae08 \uc9c0\uae09\uacfc \uad00\ub828\ud558\uc5ec \uc9d1\ud589 \uac00\ub2a5\ud55c \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/li><\/ul>\n\n\n\n<p>\uc2dc\uac04\uc774 \uc9c0\ub0a8\uc5d0 \ub530\ub77c \uc218\uc775\uc744 \uc778\uc2dd\ud574\uc57c \ud558\ub294 \uae30\uc5c5\uc740 \uc774\ud589 \uc758\ubb34\ub97c \ucda9\uc871\ud558\ub294 \uac83\uacfc \uad00\ub828\ub41c \uc9c4\ud589 \uc0c1\ud669\uc744 \uce21\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774 \uce21\uc815\uc5d0\ub294 \ud544\uc694\uc5d0 \ub530\ub77c \ud504\ub85c\uc138\uc2a4 \uc804\ubc18\uc5d0 \uac78\uccd0 \uc5c5\ub370\uc774\ud2b8\ub418\ub294 \uc0b0\ucd9c\ubb3c\uc758 \uc785\ub825\uc774 \ud3ec\ud568\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br>\uace0\uac1d\uc774 \ud2b9\uc815 \uc2dc\uc810\uc5d0 \ud1b5\uc81c\uad8c\uc744 \ud655\ubcf4\ud560 \ub54c \ucda9\uc871\ub418\ub294 \uc774\ud589 \uc758\ubb34\uc5d0\ub294 \ud574\ub2f9 \ud2b9\uc815 \uc2dc\uc810\uc5d0 \ub300\ud55c \ub2e4\uc74c \uc9c0\ud45c \uc911 \uc77c\ubd80\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\uc790\uc0b0\uc5d0 \ub300\ud55c \uacb0\uc81c \uae30\ud55c\uc774 \ub3c4\ub798\ud588\uc2b5\ub2c8\ub2e4.<\/li><li>\uace0\uac1d\uc774 \uc790\uc0b0\uc758 \ubc95\uc801 \uc18c\uc720\uad8c\uc744 \ucde8\ub4dd\ud588\uc2b5\ub2c8\ub2e4.<\/li><li>\uc790\uc0b0\uc758 \ubb3c\ub9ac\uc801 \uc18c\uc720\uad8c\uc774 \uace0\uac1d\uc5d0\uac8c \uc774\uc804\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/li><li>\uace0\uac1d\uc740 \uc790\uc0b0\uc758 \ud2b9\uc815 \uc704\ud5d8\uc774\ub098 \uc774\uc775\uc744 \uc18c\uc720\ud569\ub2c8\ub2e4.<\/li><li>\uace0\uac1d\uc774 \uc790\uc0b0\uc744 \uc218\ub77d\ud588\uc2b5\ub2c8\ub2e4.<\/li><\/ul>\n\n\n\n<p>\ud2b9\uc815 \uc2dc\uc810 \uc218\uc775 \uc778\uc2dd\uc740 \ud544\uc694\ud55c \uae30\uc900\uc774 \ucda9\uc871\ub418\ub294 \uc989\uc2dc \uc774\ub8e8\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br>ASC 606 5\ub2e8\uacc4 \ubaa8\ub378\uc740 \uc7ac\ubb34 \ubd80\uc11c\ub97c \ub118\uc5b4\uc11c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc2e4\uc81c\ub85c IT, \ubc95\ubb34, \ud68c\uacc4, \uc601\uc5c5, \ub9c8\ucf00\ud305 \ub4f1 \uae30\uc5c5\uc758 \ubaa8\ub4e0 \uce21\uba74\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ub2e4\uc74c\uc73c\ub85c \ube44\uc988\ub2c8\uc2a4\uc758 \ud575\uc2ec \uc601\uc5ed\uc5d0\uc11c ASC 606\uc744 \uc900\uc218\ud558\ub294 \ubc29\ubc95\uc744 \uc0b4\ud3b4\ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc774 \uaddc\uc815\uc774 \ub2e8\uc21c\ud788 CFO\ub098 \uc7ac\ubb34 \ubd80\uc0ac\uc7a5\uc5d0\uac8c\ub9cc \ud574\ub2f9\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c\ub294 \uac83\uc744 \uc54c\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-accounts\">\uacc4\uc815<\/h2>\n\n\n\n<p>\uc608\uc804\uc5d0\ub294 \ud2b9\ud788 \uc0b0\uc5c5 \ubd80\ubb38\uacfc \uc9c0\uc5ed\uc5d0 \ub530\ub77c \uc218\uc775 \uc778\uc2dd\uc5d0 \ud070 \ucc28\uc774\uac00 \uc788\uc5c8\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc774\uc81c ASC 606\uc740 \uc218\uc775 \uc778\uc2dd\uc5d0 \ub300\ud574 \uc804 \uc138\uacc4\uc801\uc73c\ub85c \uc218\uc775 \ucc3d\ucd9c \uac00\uce58 \ub610\ub294 \uc2dc\uac04 \uacbd\uacfc\uc5d0 \ub530\ub978 \uc77c\uad00\uc131\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<br>\uc774\ub7ec\ud55c \uc77c\uad00\uc131\uc744 \ub2ec\uc131\ud558\uae30 \uc704\ud574 ASC 606\uc740 \ud310\ub2e8\uacfc \ucd94\uc815\uc5d0 \ub354 \ub9ce\uc774 \uc758\uc874\ud569\ub2c8\ub2e4. \uc774\uc81c \uc870\uc9c1\uc740 \ub370\uc774\ud130\ub97c \ud1b5\ud569\ud558\uace0 \ubcf4\uace0\ud558\ub294 \ub370 \uc9d1\uc911\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ubcf4\uace0\uc11c\uc5d0\ub294 \uc0ac\uc6a9 \uc911\uc778 \ub370\uc774\ud130\uc640 \uc801\uc6a9\ub41c \ucd94\uc815\uce58\uc5d0 \ub300\ud55c \ud310\ub2e8\uc744 \uc790\uc138\ud788 \uc124\uba85\ud558\ub294 \uacf5\uac1c \uc0ac\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<br>ASC 606 \uc811\uadfc \ubc29\uc2dd\uc744 \uc900\uc218\ud558\ub824\uba74 \uae30\uc5c5\uc740 \uc0c8\ub85c\uc6b4 \ud45c\uc900\uc744 \uad6c\ud604\ud560 \ub54c \uc801\uc6a9\ub418\ub294 \ud310\ub2e8 \ucd94\uc815\uacfc \uad00\ub828\ub41c \ud1b5\uc81c\ub97c \ud3ec\ud568\ud558\uc5ec \ud68c\uacc4 \uc808\ucc28, \ud504\ub85c\uc138\uc2a4 \ubc0f \ud1b5\uc81c\ub97c \uc810\uac80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-information-technology\">\uc815\ubcf4 \uae30\uc220<\/h2>\n\n\n\n<p>\uc608\uc0c1\ud560 \uc218 \uc788\ub4ef\uc774 ASC 606 \uaddc\uc815 \uc900\uc218\ub97c \uc704\ud55c \ub300\ubd80\ubd84\uc758 \ub370\uc774\ud130 \uc694\uad6c \uc0ac\ud56d\uc740 \uc774\uc804\uc5d0 \uc218\uc9d1, \ucc98\ub9ac \ub610\ub294 \ubcf4\uace0\ub418\uc9c0 \uc54a\uc558\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc0c8\ub85c\uc6b4 \ud45c\uc900\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574\uc11c\ub294 \ud68c\uc0ac\uc758 IT \ubd80\uc11c\uac00 \uc6b4\uc601\uc758 \uc911\uc2ec\uc5d0 \uc11c\uc57c \ud569\ub2c8\ub2e4.<br>\uadf8\ub7ec\ub098 \ub300\ubd80\ubd84\uc758 IT \uc2dc\uc2a4\ud15c\uc740 \uc131\ub2a5 \uc218\uc9d1 \uc758\ubb34\ub97c \uc0ac\uc591 \uc911 \ud558\ub098\ub85c \uc124\uacc4\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uacc4\uc57d \uc2dc\uc791\uc77c \ubc0f \uc885\ub8cc\uc77c\uacfc \uac19\uc740 \uc0c8\ub85c\uc6b4 \ub370\uc774\ud130 \ud3ec\uc778\ud2b8\ub294 \uc774\uc81c \uae30\uc874 IT \uc778\ud504\ub77c\ub97c \uc0ac\uc6a9\ud558\uc5ec \ucea1\ucc98\ud574\uc57c \ud569\ub2c8\ub2e4.<br>\uac8c\ub2e4\uac00 \uacc4\uc57d\uc11c\uc5d0 \uc785\ub825\ub41c \ub370\uc774\ud130\ub294 \ud14d\uc2a4\ud2b8\ub85c \ub418\uc5b4 \uc788\uc744 \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc815\ubcf4\ub97c \ucd94\ucd9c\ud558\ub294 \uac83\uc740 \uc808\ucc28\ub97c \uc790\ub3d9\ud654\ud560 \ub54c \uace0\uc720\ud55c \uacfc\uc81c\ub97c \uc548\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc790\ub3d9\ud654 \uc2dc\uc2a4\ud15c\uc744 \uad6c\ucd95\ud558\ub824\uba74 IT \ubd80\uc11c\uc758 \uc2dc\uac04, \ub9ac\uc18c\uc2a4, \ub178\ub825\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc2dc\uc2a4\ud15c\uc744 \uac1c\ubc1c\ud558\ub824\uba74 \uc0c1\ub2f9\ud55c \uacc4\ud68d\uacfc \uc124\uacc4\uac00 \ud544\uc694\ud558\ubbc0\ub85c \ub9c8\uc9c0\ub9c9 \uc21c\uac04\uc5d0 \uc9dc\uae41\uae30\ud560 \uc218 \uc788\ub2e4\uace0 \uc0dd\uac01\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-legal-issues\">\ubc95\uc801 \ubb38\uc81c<\/h2>\n\n\n\n<p>ASC 606\uc740 \uc77c\ubd80 \uacc4\uc57d \uc694\uc18c\ub97c \uc774\uc804\uacfc \ub2e4\ub974\uac8c \ucc98\ub9ac\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\ubbc0\ub85c \ubc95\ubb34 \ubd80\uc11c\uc5d0 \ucd94\uac00\uc801\uc778 \ubd80\ub2f4\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacc4\uc57d\uc11c\ub97c \uba74\ubc00\ud788 \uac80\ud1a0\ud574\uc57c \ud558\uba70 \ud574\uc9c0 \uc870\ud56d, \uc9d1\ud589, \uac00\uaca9 \ucc45\uc815 \ub4f1\uc758 \uce21\uba74\uc5d0 \uc138\uc2ec\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<br>\ub610\ud55c \ubc95\ubb34 \ubd80\uc11c\ub294 \uae30\uc874 \uacc4\uc57d\uc744 \ubd84\uc11d\ud558\uc5ec \ud604\ud589 \uc6a9\uc5b4\uac00 ASC 606 \ub3c4\uc785 \uc2dc \uc218\uc775\uc5d0 \ubc14\ub78c\uc9c1\ud558\uc9c0 \uc54a\uc740 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\ub294 \uc601\uc5ed\uc744 \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-human-resources\">\uc778\uc801 \uc790\uc6d0<\/h2>\n\n\n\n<p>\uc758\uc2ec\ud560 \uc5ec\uc9c0 \uc5c6\uc774 ASC 606\uc744 \uad6c\ud604\ud558\ub824\uba74 \uc0c1\ub2f9\ud55c \uc778\ub825\uacfc \ub9ac\uc18c\uc2a4\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \ub610\ud55c \uc0c8\ub85c\uc6b4 \ud45c\uc900\uc5d0 \ub300\ud55c \uad50\uc721\uc740 \uacc4\uc815 \ubd80\uc11c\ub97c \ub118\uc5b4 \uc601\uc5c5, \uacc4\uc815 \uad00\ub9ac\uc790, \uc784\uc6d0 \ub4f1 \uacc4\uc57d\uc744 \ucc98\ub9ac\ud558\ub294 \ubaa8\ub4e0 \uc9c1\uc6d0\uc774 \ucc38\uc5ec\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-compensation\">\ubcf4\uc0c1<\/h2>\n\n\n\n<p>ASC 606\uc758 \uac00\uc7a5 \uc911\uc694\ud55c \uc601\ud5a5 \uc911 \ud558\ub098\ub294 \uc218\uc775 \uc778\uc2dd \uc2dc\uae30\uc640 \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uae30\uc900\uc11c\ub294 \ud310\ub9e4 \uc218\uc218\ub8cc\uc640 \uc784\uc6d0 \ubcf4\ub108\uc2a4 \ub4f1 \uc218\uc775\uacfc \uad00\ub828\ub41c \ubcf4\uc0c1\uc5d0 \uae30\ud558\uae09\uc218\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<br>\uc774 \ubb38\uc81c\ub294 \ub450 \uac00\uc9c0 \ubc29\ubc95\uc73c\ub85c \ud574\uacb0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\uc774\uc804 \ud45c\uc900\uc758 \uae09\uc5ec \uad6c\uc870\ub97c \ubcf5\uc81c\ud558\uc5ec \ud504\ub85c\uadf8\ub7a8 \uc57d\uad00\uc744 \uc7ac\uc124\uacc4\ud569\ub2c8\ub2e4.<\/li><li>\uc774\uc804 \ud45c\uc900\uc5d0 \ub530\ub77c \ubcf4\uc0c1 \ubaa9\uc801\uc758 \uc218\uc775 \uc778\uc2dd\uc744 \ud5c8\uc6a9\ud558\ub294 \ubcc4\ub3c4\uc758 \uae30\ub85d\uc744 \uc720\uc9c0\ud569\ub2c8\ub2e4.<\/li><\/ol>\n\n\n\n<p>\uc774 \ub450 \uac00\uc9c0 \uc635\uc158\uc5d0\ub294 \ubaa8\ub450 \uc5b4\ub824\uc6c0\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uccab \ubc88\uc9f8 \uc635\uc158\uc740 \uc0c1\ub2f9\ud55c \uc2dc\uac04\uacfc \ub178\ub825\uc774 \ud544\uc694\ud558\uba70 \ubc95\uc801 \uc2b9\uc778\uc744 \uc5bb\uc9c0 \ubabb\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \ub450 \ubc88\uc9f8 \uc635\uc158\uc740 \ub354 \uac04\ub2e8\ud560 \uc218 \uc788\uc9c0\ub9cc \uc7a5\uae30\uac04 \ubcf5\uc81c\uac00 \ud544\uc694\ud558\uace0 \ubc95\uc801\uc778 \ubb38\uc81c\uc5d0 \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<br>\uc774\uc81c ASC 606\uc740 \uc0b0\uc5c5 \ubd84\uc57c\uc5d0 \uad00\uacc4\uc5c6\uc774 \ubaa8\ub4e0 \uae30\uc5c5\uc774 \uac00\uaca9 \ucc45\uc815 \ubc0f \ud310\ub9e4 \ud45c\uc900\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud55c \uc900\ube44\ub97c \ub9c8\uccd0\uc57c \ud558\ub294 \ub2e8\uacc4\uc5d0 \uc640 \uc788\uc2b5\ub2c8\ub2e4. \ubb34\ucc28\ubcc4 \ub300\uc785\uc758 \ub300\uc548 \ub610\ub294 \ud6c4\uc18d \uc870\uce58\ub85c \uc790\ub3d9\ud654\ub41c \uc194\ub8e8\uc158\uc744 \uc120\ud0dd\ud558\ub294 \uacbd\uc6b0, ASC 606\uc774 \ubd80\uc11c \uac04 \ud611\uc5c5\uc744 \uc81c\uacf5\ud55c\ub2e4\ub294 \uc810\uc744 \uae30\uc5b5\ud558\uc138\uc694.<br>\uc194\ub8e8\uc158\uc740 \uccad\uad6c, \ubcf4\uc0c1, \uc218\uc775\uc5d0 \ucd08\uc810\uc744 \ub9de\ucdb0\uc57c \ud569\ub2c8\ub2e4. \uc218\uc775 \uc790\ub3d9\ud654 \uc2dc\uc2a4\ud15c\uc774 \ud45c\uc900\uc744 \uc774\ud574\ud558\uace0 \uc2dc\uc2a4\ud15c\uc774 ASC 606\uc744 \uc900\uc218\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ud544\uc694\uc5d0 \ub530\ub77c \uaddc\uce59\uc744 \uc720\uc5f0\ud558\uac8c \uad6c\uc131\ud558\uace0 \ubcc0\uacbd\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\ub824\uba74 \uc720\ud6a8\uc131 \uac80\uc0ac\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<br>\uc131\uacf5\ud558\ub824\uba74 \uc870\uc9c1\uc740 \uc0c8\ub85c\uc6b4 \ube44\uc988\ub2c8\uc2a4 \ubaa8\ub378\uc744 \ucc44\ud0dd\ud558\uace0 \uc0c8\ub85c\uc6b4 \ud310\ub9e4 \uae30\ubc95\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. Tridens Monetization\uc758 \uc8fc\ubb38-\ud604\uae08\ud654 \uc194\ub8e8\uc158\uc5d0\ub294 \uc774\ubbf8 ASC 606 \ud45c\uc900 \uc900\uc218\uac00 \uc124\uacc4\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. ASC 606\uc774 \ube44\uc988\ub2c8\uc2a4\uc5d0 \uac00\uc838\uc62c \uc5c4\uccad\ub09c \ubcc0\ud654\uc5d0 \ub300\ucc98\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ud544\uc694\ud558\uba74 \uc9c0\uae08 \ubc14\ub85c \ubb38\uc758\ud558\uc138\uc694.<\/p>\n\n\n\n<p>\uc194\ub8e8\uc158\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc815\ubcf4\ub97c \uc6d0\ud558\uc2dc\ub098\uc694? \uc544\ub798\uc5d0 \ub313\uae00\uc744 \ub0a8\uae30\uac70\ub098\u00a0<a href=\"https:\/\/tridenstechnology.com\/schedule-a-demo\/?product=Monetization\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\ub370\ubaa8 \uc608\uc57d\ud558\uae30<\/a>!<\/p>","protected":false},"excerpt":{"rendered":"<p>Okay, you likely understand something about ASC 606, or else you wouldn&#8217;t be reading this article. But, on the other hand, you might not have a complete grasp of Accounting Standards Codification (ASC) 606, or you might have had considerable exposure to it since its implementation. Either way, you must understand the implications of ASC&hellip;<\/p>","protected":false},"author":6,"featured_media":7117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"class_list":["post-7113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-monetization","category-168","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Don&#039;t Fully Understand ASC 606? 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