A Study on the Comparison of Accounting Standards Changes and Globalization between Japan and Korea (4)

• 발행기관: 실천경영학회
• 저자명: Natsume Shigeyoshi Sang-bong Yoon
• 간행물 정보: 『실천경영연구』實踐經營硏究 第6卷 第1號 (通卷 6號), 101~116쪽, 전체 16쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2011.12.30

영문 초록

Japan and Korea become to introduce global IFRS at similar time, but different appraoches have resulted in different progress and anticipation. While Korean road map was so far nearly accomplished under the adoption way, Japanese road map is now facing various issues to be solved. It will be up to the business circumstances how the full adoption of IFRS would progress in each country.

목차

Ⅰ. Preface

Ⅱ. The current status of introducing IFRS in two contries

Ⅲ. Complaints for the application of IFRS in the two countries

Ⅳ. Anticipation and Conclusion

〈Reference〉

Abstract

키워드

IFRS adoption roadmap