아시아 금융위기 이후의 한국과 일본의 회계기준국제화

• 영문명: A Study on the Globalization of Accounting Standards of Korea and Japan after Asian Financial Crisis
• 발행기관: 한일경상학회
• 저자명: 최종윤(Jong Yoon Choi) 이상화(Sang Hwa Lee)
• 간행물 정보: 『한일경상논집』제35권, 3~27쪽, 전체 25쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2006.10.31

영문 초록

This study aims at comparing the change of accounting systems of Korea and Japan in dealing with global accounting standards, the degree of conformity of each country`s accounting standards to the international accounting standards and the strategies for global accounting standards. And it is expected that this study will provide suggestions that would help both Korea and Japan promote the preparation of global accounting standards. While the KASB(Korea Accounting Standards Board) functions as an independent organization of accounting standards, the ASBJ (Accounting Standards Board of Japan) takes on the role of establishing accounting standards but coexists with Business Accounting Deliberation Council, a government organization. The newly established accounting standards by KASB and ASBJ are assessed to accord with IAS/IFRS on the whole.

목차

Ⅰ. 서론

Ⅱ. 회계기준의 국제화

Ⅲ. 한 일 회계기준국제화의 현황

Ⅳ. 한 일 회계기준국제화의 비교

Ⅴ. 요약 및 결론

참고문헌

키워드

Convergence Comparability Global Accounting Standards KASB ASBJ