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International Financial Reporting Standards (henceforth, IFRS) have stood high to gradually become a global standard. In 2005, European Union members, Australia, and New Zealand adopted IF...
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International Financial Reporting Standards (henceforth, IFRS) have stood high to gradually become a global standard. In 2005, European Union members, Australia, and New Zealand adopted IFRS as their own accounting standards, and other economically powerful nations, such as the United States, Canada and Japan, have disclosed their convergence plans.
We have conducted a survey to find out prevailing views of accounting professionals in Korea on the issue of IFRS convergence. The number of subjects who have responded to our questionnaire totals 445 which consist of CPAs, accountants in business firms, accounting professors, and financial analysts.
According to the survey results, 75 percent of the respondents suggest that Korea should adopt IFRS as its own accounting standards. In addition, 34 percent of the respondents think that the most important reason for Korea to take a convergence to IFRS is to follow a predominant international trend. 51 percent indicates that the most serious problem in adopting IFRS is potential misrepresentations of accounting numbers due to incomplete treatments of unique Korean economic transactions.
In addition, 74 percent of the respondents advise Korean accounting regulation authorities to take IFRS at least by year 2010. A split opinion is shown about issuing supplementary accounting standards for the Korea-unique transactions that are not covered in IFRS. Finally, 78 percent of the respondents support full adoption of International Auditing Standards.
As presented above, the survey results indicate that a majority of accounting professionals give their full supports to the convergence of Korean accounting standards to IFRS. Therefore, Korean accounting regulation authorities should deliberate over the decision and prepare proactive strategies to overcome various practical issues that can possibly be brought out in the process of shifting to IFRS.
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