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한국의 회계기준에 대한 국제회계기준의 영향과 평가 : The Impact and Evaluation of International Accounting Standards on Korean Accounting Standards
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 남상오 | - |
dc.contributor.author | 김태윤 | - |
dc.date.accessioned | 2010-01-15T07:35:46Z | - |
dc.date.available | 2010-01-15T07:35:46Z | - |
dc.date.issued | 2007-12 | - |
dc.identifier.citation | 경영논집, Vol.41 No.1/4, pp. 20-45 | - |
dc.identifier.issn | 1229-0491 | - |
dc.identifier.uri | https://hdl.handle.net/10371/32431 | - |
dc.description.abstract | The purpose of this study is to deal with two things: first, exploring the impact of
International Accounting Standards (IAS or IFRSs) on the revision and change of Korean Accounting Standards and second, evaluating this impact in the era of fully adopting International Accounting Standards as the Korean GAAP. Our result is that International Accounting Standards have made very great influence on the revision and change of Korean Accounting Standards since the Korean financial crisis of 1997. We evaluate separately the advantages and the disadvantages in the influence of International Accounting Standards on Korean Accounting Standards. The advantages are as follows: Firstly, this improves the international recognition of Korean Accounting practices as well as our recognition. Secondly, Global firms of Korea can reduce cost in relation to making their financial statements because these firms do not have to make financial statements twice. Thirdly, we can reduce short-term expenses of making accounting standards. The disadvantages are as follows: Firstly, we may endure negative effects on the usefulness of accounting information when International Accounting Standards neglect the inherent characteristics of Korean situation. Secondly, the full adoption of new accounting principles would mean immediate extra costs and more burdens to us. Thirdly, we would lose our right to make our own accounting principles in the era of International Accounting Standards, so we worry about a problem of the accounting sovereignty. And lastly, we will have more expenses of making accounting standards in the long run. The conclusion is that we should make a careful plan realistically to maximize our interests in the rapidly changing circumstances. We think this will be essential because the current general situation of the full adoption of International Accounting Standards cannot be changed. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 경영대학 경영연구소 | - |
dc.subject | International Accounting Standards | - |
dc.subject | IAS | - |
dc.subject | IFRSs | - |
dc.subject | Korean Accounting Standards | - |
dc.subject | Korean GAAP | - |
dc.title | 한국의 회계기준에 대한 국제회계기준의 영향과 평가 | - |
dc.title.alternative | The Impact and Evaluation of International Accounting Standards on Korean Accounting Standards | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Nam, Sang-Oh | - |
dc.contributor.AlternativeAuthor | Kim, Tai-Yun | - |
dc.citation.journaltitle | 경영논집 | - |
dc.citation.endpage | 45 | - |
dc.citation.number | 1/4 | - |
dc.citation.pages | 20-45 | - |
dc.citation.startpage | 20 | - |
dc.citation.volume | 41 | - |
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