Main : Welcome To KASB/KAI

Publication of Principles-based Accounting: We must strike flint to start fire (English summary) . 18 Mar 2021
Accounting Standards Advisory Forum video of IFRS Accounting Standards Advisory Forum video now available 12 Dec 2018
The 16th Emerging Economies Group Meeting The KASB hosted the 16th Emerging Economies Group (EEG) Meeting in Seoul on 29-31 October 2018. 12 Dec 2018

KASB Meeting

[2022] The 10th KASB Meeting 17 Jun 2022
[2022] The 1st KASB AC Meeting 19 May 2022
[2022] The 9th KASB Meeting 27 May 2022
[2022] The 8th KASB Meeting 13 May 2022
[2022] The 7th KASB Meeting 22 Apr 2022
[2022] The 6th KASB Meeting 08 Apr 2022

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Submission to IASB

[Comments] Exposure Draft, Supplier Finance Arra.. 25 Mar 2022
[Comments] Post-implementation review of IFRS 9 .. 21 Mar 2022
[Comments] Post-implementation review of IFRS 9 .. 28 Jan 2022
[Comments] Subsidiaries without Public Accountab.. 28 Jan 2022
[Comments] Exposure Draft on proposed amendments.. 27 Jan 2022
[Comments] Disclosure Requirements in IFRS Stan.. 13 Jan 2022

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Announcements

Se-hwan Park reappointed as Vice-Chair to KASB 25 Feb 2022
New Non-standing Member Appointed to KASB 22 Feb 2022
The KASB hosts 2021 Three Countries Accounting Standards Setters’ Meeting 15 Oct 2021
New Non-standing Members Appointed to KASB 18 Jun 2021
Publication of Principles-based Accounting: We must strike flint to start fire (English summary) 18 Mar 2021
Supervisory guidelines on asset impairment amid COVID-19 pandemic 11 Jan 2021

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New Publications

Principle-based Accounting: We must strike flint to sta.. 16 Mar 2021
No.44 The Usefulness of Note Disclosures: Examination a.. 04 Dec 2018
No.42 Post-Implementation_Review_of_K-IFRS_1113_Fair_Va.. 12 Oct 2017
No.41 The Economic Consequences of IFRS Adoption in Kor.. 16 Jan 2017
No.40 The Economic Consequences of IFRS Adoption in Kor.. 16 Jan 2017
IFRS Adoption in Korea: 5 Years’ Experience and Lessons 30 Dec 2016

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Accounting Standards Setters