韓國과 日本의 會計制度變遷 過程과 國際化에 關한 硏究 序論

A Preliminary Study on the Comparison of Accounting Standards Changes and Globalization between Korea and Japan:Changes of Accounting Standards in Korea

History of Korean accounting standards amendments have been influenced by such accounting environments as economic policies of government and business cultures, which tend to be reluctant to disclose openly. Those environments have resulted in hesitation of fair value appreciations of assets or liabilities, which would show future cash flow anticipations. Those accounting standards met critical turning points during foreign currency crisis since 1997 and now are to be in accordance with "IFRS" of IAS up to 2010. But that change also includes such problems as should be settled in order to be in garmony with the accounting environments of Korea.