{"knowledge":[{"id":"financial-reporting-framework","title":"재무보고 개념체계","category":"회계·재무","kind":"framework","summary":"재무보고의 목적, 정보의 질적 특성과 자산·부채 등 기본 개념을 연결하는 체계입니다.","persona_ids":["accountant","tax-advisor","financial-analyst"],"version":"kb-755638c141d94c6b","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/financial-reporting-framework","markdown":"/knowledge/financial-reporting-framework.md","api":"/api/v1/knowledge/financial-reporting-framework"}},{"id":"internal-control","title":"COSO 내부통제","category":"회계·재무","kind":"framework","summary":"조직의 운영·보고·준법 목적을 달성하도록 위험과 통제 활동을 함께 설계하고 점검하는 체계입니다.","persona_ids":["accountant","tax-advisor","hr-manager","management-consultant"],"version":"kb-5b4e254aced2ff30","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/internal-control","markdown":"/knowledge/internal-control.md","api":"/api/v1/knowledge/internal-control"}},{"id":"audit-evidence","title":"감사증거의 충분성과 적합성","category":"회계·재무","kind":"standard","summary":"감사 결론의 근거를 검토할 때 증거의 양과 품질을 함께 판단하는 개념입니다.","persona_ids":["accountant","financial-analyst"],"version":"kb-6d9da16104472e87","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/audit-evidence","markdown":"/knowledge/audit-evidence.md","api":"/api/v1/knowledge/audit-evidence"}},{"id":"net-present-value","title":"현재가치와 순현재가치","category":"회계·재무","kind":"method","summary":"서로 다른 시점의 현금흐름을 할인하여 같은 시점의 가치로 비교하는 평가 방법입니다.","persona_ids":["financial-analyst","accountant","management-consultant"],"version":"kb-759906cc7f9096ae","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/net-present-value","markdown":"/knowledge/net-present-value.md","api":"/api/v1/knowledge/net-present-value"}},{"id":"tax-administration","title":"거래 과정에 연결된 세무 관리","category":"회계·재무","kind":"framework","summary":"납세자의 업무 시스템과 세무 절차를 연결하여 자료 전달과 준수 부담을 줄이는 세무행정의 발전 방향입니다.","persona_ids":["tax-advisor","accountant"],"version":"kb-5251ea89bff620bb","revision":1,"updated_at":"2026-10-07T00:00:00.000Z","links":{"document":"/knowledge/tax-administration","markdown":"/knowledge/tax-administration.md","api":"/api/v1/knowledge/tax-administration"}}],"total":5,"version":"kb-b72bbc3b82869b89","filters":{"persona_id":"accountant"}}