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Accounting Standards for SME
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Approach to the development of the Accounting Standards for SME
- KASB and the Ministry of Justice decided to develop Accounting Standards for SME, designed to meet the needs and capabilities of small and medium-sized entities, in accordance with the amendments (effective date : 2012. 4. 15) of Act on Implementation Commercial Act.
Progress of the development for the Accounting Standards for SME
| Schedule | Period |
|---|---|
| Set development plan for Standards for SME | April 2012 |
| Issue Exposure Draft and invite to Comment | 25 June 2012~3 Autumn (27 July 2012) |
| Public hearing on draft for Standards for SME (Ministry of Justice) | 13 December 2912 |
| Notify Standards for SME (Minister of Justice) | 1 February 2013 |
| Issue Standards for SME (KASB, Ministry of Justice) | 29 March 2013 |