South Korea

Jee-In Jang and Kyung Joo Lee

Chapter 8 in Financial Reporting in the Pacific Asia Region, 1997, pp 230-256 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionEconomic Developments in the Modern Period1960s: Industrialisation and Export Promotion1970s: Shift in Industrial Policy in the Midst of Economic and Political Turbulence1980s: Industrial Reform and Stabilisation PoliciesChallenge of the 1990sBusiness EnterprisesPublic Sector EnterprisesPrivate Sector EnterprisesSecurities Market and Listed CompaniesKorea Stock ExchangeStock Exchange RegulationShare Trading and Investment ActivitiesAccounting Developments in the Modern Period1960–71: Infant Stage1972–79: Growing Stage1980–86: Stabilising Stage1987–Present: Consolidating StageAccounting ProfessionKorean Institute of Certified Public AccountantsCPAs and Accounting FirmsProfessional Entry RequirementsProfessional Accounting ServicesCertified Tax AccountantsRegulatory Framework for Financial ReportingCommercial CodeExternal Audit LawSecurities and Exchange ActTax LawAccounting StandardsStandard SettingConceptual FrameworkAccounting Standards and Other PronouncementsConformity of Accounting Standards with IASsIASs with No Corresponding Korean FASsKorea’s Efforts to Harmonise with IASsCountry Specific IssuesSummary and ConclusionReferences

Date: 1997
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