상법상 주식회사의 회계규정과 기업회계기준의 비교

With the introduction of Korean-International Financial Reporting Standards (K-IFRS), 2011 Revised Commercial Code have adopted the Accounting Principle (generally fair and proper accounting practice), have amended contents of financial statements, and have deleted regulations of assets evaluation. The results are listed below. Firstly, corporation be able to prepare the financial statements based on Financial Accounting Standards because 2011 Revised Commercial Code have adopted the accounting principle. Secondly, accounting regulations can respond quickly because Commercial Code Enforcement Decree be able to adopted financial statements other than the balance sheet (statement of financial position) and income statement. Finally, corporation be able to prepare the financial statements based on its selection depend on compliance with various principles and methods of Financial Accounting Standards.