$\require{mediawiki-texvc}$
  • 검색어에 아래의 연산자를 사용하시면 더 정확한 검색결과를 얻을 수 있습니다.
  • 검색연산자
검색연산자 기능 검색시 예
() 우선순위가 가장 높은 연산자 예1) (나노 (기계 | machine))
공백 두 개의 검색어(식)을 모두 포함하고 있는 문서 검색 예1) (나노 기계)
예2) 나노 장영실
| 두 개의 검색어(식) 중 하나 이상 포함하고 있는 문서 검색 예1) (줄기세포 | 면역)
예2) 줄기세포 | 장영실
! NOT 이후에 있는 검색어가 포함된 문서는 제외 예1) (황금 !백금)
예2) !image
* 검색어의 *란에 0개 이상의 임의의 문자가 포함된 문서 검색 예) semi*
"" 따옴표 내의 구문과 완전히 일치하는 문서만 검색 예) "Transform and Quantization"
쳇봇 이모티콘
안녕하세요!
ScienceON 챗봇입니다.
궁금한 것은 저에게 물어봐주세요.

논문 상세정보

국제회계기준(IFRS)의 도입현황과 기업의 대응전략

IFRS are used in Korea and Countries' Proactive Strategies

국제회계연구 no.26 , 2009년, pp.19 - 44   http://dx.doi.org/10.21073/kiar.2009..26.002
김예경
초록

IFRS are standards and interpretations adopted by the IASB. Many of the standards forming part of IFRS are known by the older name of IAS. IAS were issued between 1973 and 2001 by the board of the IASC. In April 2001 the IASB adopted all IAS and continued their development, calling the new standards IFRS. KAI & KASB have been expending significant efforts to reforms the KAS. KASB adopts IAS & IFRS in principle and adjustments for Korean companies. After accounting revolution, Korea has made remarkable achievement towards accounting standards globalization and achieved conformity with IAS/IFRS on major issues. But undeniably, a big gap still exists. And Foreign investors do not use financial reports of Korean companies. Based on the analysis, the paper concluded that there are systematic differences between KAS/KASB and IAS/IFRS, and the differences have greatly influenced the financial information. The major items where differences exist include: IFRS are considered principles based set of standards in that they establish board rules as well as dictating specific treatments. The ultimate parent/ holding company of a group must produce consolidated financial statements including all of its subsidiaries. All assets and liabilities must be evaluated by fair value. Property, plant and equipment may be revalued to fair value if the entire class of assets to which it belongs is so treated. And IFRS specify more detail on investment properties. KAS do not evaluate assets and liabilities by fair value and do not allow revaluation of fixed assets. KAS are less specific for translation of foreign currency items. And KAS are more specific in the area of consolidation accounts instead of silent on the accounting treatments of joint ventures. IFRS are used in many parts of the world, including the European, Hong Kong, Australia, Malaysia, India, GCC countries, Russia, South Africa, Singapore and Turkey. As of August 27, 2008, more than 100 countries around the world, including all of europe, currently require or permit IFRS reporting. And Korea will force IFRS reporting for all domestic, listed company from 2011. The Korea Institute of CPA, and other related institutions must also cooperate with the KAI/KASB to enhance the effectiveness of proactive strategies. The most important part is that all parties should change their mind from domestic orientation to international one.

참고문헌 (0)

  1. 이 논문의 참고문헌 없음

이 논문을 인용한 문헌 (0)

  1. 이 논문을 인용한 문헌 없음

원문보기

원문 PDF 다운로드

  • KCI :

원문 URL 링크

  • 원문 URL 링크 정보가 존재하지 않습니다.
상세조회 0건 원문조회 0건

DOI 인용 스타일