Accounting standards

Financial reporting framework in Korea

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Deloitte

Updates on accounting standards in Korea, from Deloitte's IAS Plus service.

IFAC profile: Korea

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International Federation of Accountants

Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Korean Accounting Standards Board (KASB)

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KASB

Official source for Statements of Korea Accounting Standards and Korean International Financial Reporting Standards.

Use of IFRS standards by jurisdiction: South Korea

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IFRS Foundation

Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

Terms of use

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Accountancy associations and groups

Korean Institute of Certified Public Accountants (KICPA)

For regional organisations and networks, see our list of international accountancy bodies.

Databases

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

International Corporate Procedures (Lexis+)

This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

Online articles

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Joining ICAEW

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Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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