Kim Ki-dong: IFRS Advanced Accounting

As is the case with information technology, accounting conditions are changing rapidly. Since the IMF externalities crisis, our corporate accounting standards have changed many times, and now the world is being unified by one standard of international accounting, and our country has been able to bring in an entire lancine of the lanche. Although it seems that the goal of our country is to destabilize its international awareness that it is a nation with lower accounting transparency than in China, Japan and Taiwan, we have joined the NAD in the ranks of countries. The biggest feature of the ulco is that it's a standard of principle-based. But since we've all been used to the center of rule for a long time, the principle is very strange and confusing. In the past, both financial writers and accountants had to follow regulations, but now they had to judge for themselves whether they were in harmony with the principles and give logical basis for judgment, so that they were more likely to be given more freedom and yet heavier responsibility. Similarly, in the past, students were required to memorize accounting methods based on accounting standards, but now they need to work more hard to develop logical thinking skills based on concepts and theories. Our national transparency is not just the adoption of the Norc alone, but the efforts of the authors, users and appreciatives of the financial table.

Korean title: IFRS 고급회계

Korean author: 김기동

Korean publisher: 샘앤북스

ISBN-13: 9791156264491