학술저널
A Study on the Comparison of Accounting Standards Changes and Globalization between Japan and Korea (4)
- 실천경영학회
- 실천경영연구
- 實踐經營硏究 第6卷 第1號 (通卷 6號)
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2011.12101 - 116 (16 pages)
- 6
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.
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
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