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Mission & Vision


HOME > About KASB/KAI > Mission & Vision


“World-class accounting standard-setter, leading the way to a more transparent economy”
  • We bring the finest expertise and insight to our work.
  • We maintain our independence and fairness.
  • We are transparent in our decision-making process.
  • We pursue honesty and integrity.
  • We trust, communicate openly and cooperate with each other.


Korea Accounting Institute (KAI)
  • The mission of the KAI is to protect the interested parties and contribute to the development of business enterprises primarily by enhancing relevance, reliability, and comparability of accounting information, and also by engaging in accounting standard-setting activities and by conducting researches in accounting and audit issues.

Korea Accounting Standards Board (KASB)
  • The mission of the KASB is to independently set, revise, and interpret accounting standards to improve the quality of the Korea accounting standards and to fit Korean economic circumstances.

Major Activities

  • 1. Issuance of the Statement of the Korea Accounting Standards
  • 2. Interpretation of the Korea accounting standards and provision of answers to questions thereto
  • 3. Conducting research on accounting and audit related issues
  • 4. Distribution of accounting related information to the accounting academics, industry and profession
  • 5. Education and training related to the accounting standards