Korea’s Adoption of IFRS and Corporate Strategies for International Accounting Education & Training

• 발행기관: 글로벌경영학회
• 저자명: Jay Kang Kim Sang Young
• 간행물 정보: 『글로벌경영학회지』국제경상교육연구 제6권 제4호, 1~14쪽, 전체 14쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2009.12.30

영문 초록

Korea’s recent adoption of the IFRS promises opportunities, yet present challenges to Korean corporations. Korean corporations, whether public corporations or private SMEs, are positioned to present their IFRS－compliant financial statements and disclosures to investors globally. To assure their full compliance with IFRSs in their first IFRS financial statements, Korean companies will need to invest in educating and training their managers on international accounting and reporting practice. A firm may install a company－wide accounting change program, while offering the accounting personnel opportunities for their practical training on international financial reporting, and related practical techniques of valuation, focusing on accounting technicalities. The accounting matters that require complex judgments are in the purview of senior management. International accounting education programs catering to the senior management of Korean corporations will need to focus on accounting judgment－making.

목차

Ⅰ. Introduction

Ⅱ. Korea’s Adoption of the IFRS

Ⅲ. The First-Time Adoption of IFRS

Ⅳ. The IFRS－Compliant Financial Statements

Ⅴ. International Accounting Education & Training

References

키워드

International Accounting Standards IFRS Accounting Education