Main : Welcome To KASB/KAI

Research Report No.42 No.42 Post-Implementation Review of K-IFRS 1113 'Fair Value Measurement’ 20 Oct 2017
IFRS Adoption in Korea: 5 Years’ Experience and Lessons Marking five years of implementing International Financial Reporting Standards (IFRS) since 2011, the Korea Accounting Standards.. 30 Dec 2016
KASB ResearchReport No.39
AASB ResearchReport No.2
Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia 1. Introduction 2. Background 3. Research Design 4. Findings 5. Conclusion and key recommendations 22 Apr 2016

KASB Meeting

[2018] The 10th KASB Meeting 14 Jun 2018
[2018] The 9th KASB Meeting 25 May 2018
[2018] The 8th KASB Meeting 11 May 2018
[2018] The 7th KASB Meeting 27 Apr 2018
[2018] The 6th KASB Meeting 06 Apr 2018
[2018] The 5th KASB Meeting 23 Mar 2018

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Submission to IASB

[Comments] IFRS IC’s tentative decision “Rig.. 30 Jan 2018
[Comments] Exposure Draft Definition of Material 15 Jan 2018
[Comments] Exposure Draft EP/2017/5 Accounting P.. 15 Jan 2018
[Comments] IFRS IC’s tentative decision “Rev.. 23 Nov 2017
[Comments] Exposure Draft Property, Plant and Eq.. 19 Oct 2017
[Comments] Discussion Paper DP/2017/1 Disclosure.. 11 Oct 2017

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Announcements

4 New Non-standing Members Appointed to KASB/KAI 07 Jun 2018
Korea Accounting Standards Board decides to issue K-IFRS 1117 Insurance Contracts 28 May 2018
Korea Accounting Standards Board and IFRS Foundation discuss ways to support IFRS adoption in Vietnam 09 Feb 2018
New Non-standing Member Appointed to KASB/KAI 19 Sep 2017
EFRAG-KASB Joint meeting 30 May 2017
Appointment of the 7th Chair of Korea Accounting Standards Board 28 Feb 2017

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New Publications

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
KASB Research Report No.39/ AASB Research Report No.2: .. 25 Jul 2016
No. 38 IFRS adoption and capital globalization in Korea 19 May 2016

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Accounting Standards Setters