Features of the accounting in South Korea
Автор: Rashchupkina V.A., Polenova S.N.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 1-1 (29), 2019 года.
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Due to its dynamic development, South Korea is calledone of the "Asian Tigers". Therefore, the study of the accounting and reporting system of South Korea, its formation and development are of interest. This article presents the features of Korean accounting, shows the impact of the Korean culture on the application of the international financial reporting standards.
Accounting, south korea, international financial reporting standards, korean generally accepted accounting principles
Короткий адрес: https://sciup.org/140284612
IDR: 140284612
Список литературы Features of the accounting in South Korea
- Alicanov A. C. International financial reporting standards: a tutorial and workshop for undergraduate academic // A. S. Alonenow. - Moscow: Yurayt Publishing House, 2015. - 360 p.
- Serdyuk E. N., Pilipenko E. E. Comparative analysis of accounting models used in the world // scientific Bulletin of dgma. - 2017.- № 1. - P. 188-198.
- Henderson Rebecca" South Korea's Transition from K-GAAP to IFRS " (2015). University Honors Program Theses [Electronic resource] // http://digitalcommons.georgiasouthern.edu/honors-theses/143
- Official website of the Korea Accounting Standards Board [Electronic resource] // http://eng.kasb.or.kr
- Official website of the Korean Institute of chartered accountants [Electronic resource] // http://kicpa.org/portal/default/kicpa/main/en_pc.page
- Official website of International financial reporting standards / / [Electronic resource] // https://www.ifrs.org/
- Official website of the Korea Trade-Investment Promotion Agency [Electronic resource] // http://www.kotra.or.kr/foreign/main/KHEMUI010M.html?LOCALE=en
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