Korean Accounting Standards

한국 기업회계 기준서 (SKAS)와
국제회계기준 (IAS)의 비교

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Korean Accounting Standards (KAS) Web Site
(A comprehensive source of Korean GAAP information)

U.S. GAAP by Topic

기업회계기준서 (SKAS)

기업회계기준 (KFAS)

SKAS and IAS Comparison

Korean and International Accounting Standards (SKAS and IAS)

SKAS: Statements of Korea Accounting Standards
IAS: International Accounting Standards

	No.	Title and Key Topics
SKAS	1	회계변경과 오류수정 (Accounting Changes and Error Correction)
IAS	8	회계정책, 회계추정의 변경, 회계오류 (Accounting Policies, Changes in Accounting Estimates and Errors)

SKAS	2	중간재무제표 (Interim Financial Statements)
IAS	34	중간재무제표 (Interim Financial Statements)

SKAS	3	무형자산 (Intangible Assets)
IAS	38	무형자산 (Intangible Assets)

SKAS	4	수익인식 (Revenue Recognition)
IAS	18	수익 (Revenue)

SKAS	5	유형자산 (Property, Plant and Equipment)
IAS	16	유형자산 (Property, Plant and Equipment)

SKAS	6	대차대조표일 후 발생한 사건 (Events After the Balance Sheet Date)
IAS	10	대차대조표일 후 발생한 사건 (Events After the Balance Sheet Date)

SKAS	7	금융비용자본화 (Capitalization of Financing Costs)

SKAS	8	유가증권 (Securities)

SKAS	9	전환증권 (Convertible Securities)

SKAS	10	재고자산 (Inventories)
IAS	2	재고자산 (Inventories)

SKAS	11	중단사업 (Discontinued Operations)

SKAS	12	건설형 공사계약 (Construction Contracts)
IAS	11	건설형 공사계약 (Construction Contracts)

SKAS	13	채권 채무 조정 (Debt Restructuring)

SKAS	14	중소기업 회계처리의 특례 (Exemptions for Small Business Organizations)

SKAS	15	지분법 (Equity Method)

SKAS	16	법인세회계 (Accounting for Income Taxes)
IAS	12	법인세 (Income Taxes)

SKAS	17	충당채무와 우발부채, 우발자산 (Provisions, Contingent Liabilities and Contingent Assets)
IAS	37	충당채무, 우발부채와 우발자산 (Provisions, Contingent Liabilities and Contingent Assets)

SKAS	18	조인트벤처 투자 (Interests in Joint Ventures)
IAS	31	조인트벤처 투자 (Interests in Joint Ventures)

SKAS	19	리스 (Leases)
IAS	17	리스 (Leases)

SKAS	20	특수관계자 공시(Related Party Disclosures)
IAS	24	특수관계자 공시(Related Party Disclosures)

SKAS	21	재무제표의 작성과 표시 I (Preparation and Presentation of Financial Statements I)
IAS	1	재무제표의 표시 (Presentation of Financial Statements)

SKAS	22	주식기준보상 (Share Based Compensation)
IFRS	2	주식에 의한 지불 (Share-based Payment)

SKAS	23	주당이익 (Earnings per Share)
IAS	33	주당이익(Earnings per Share)

SKAS	24	재무제표의 작성과 표시 II (금융업) (Preparation and Presentation of Financial Statements II)
IAS	30	은행과 유사 금융기관의 재무제표 공시 (Disclosures in the Financial Statements of Banks and Similar Financial Institutions)

SKAS	101	금융지주회사 (Financial Holding Companies)
SKAS	102	기업구조조정 투자회사 (Corporate Restructuring Vehicles)
SKAS	103	간접투자회사 (Indirect Investment Funds)

International Accounting Standards (IAS)

IAS No.	Title and Key Topics
1	Presentation of Financial Statements (재무제표의 표시)
2	Inventories (재고자산)
7	Cash Flow Statements (현금흐름표)
8	Accounting Policies, Changes in Accounting Estimates and Errors (회계정책, 회계추정의 변경, 회계오류)
10	Events After the Balance Sheet Date (대차대조표일 후 발생한 사건)
11	Construction Contracts (건설형 공사계약)
12	Income Taxes (법인세)
14	Segment Reporting (사업부문별 보고)
16	Property, Plant and Equipment (유형자산)
17	Leases (리스)
18	Revenue (수익)
19	Employee Benefits (종업원 혜택)
20	Accounting for Government Grants and Disclosure of Government Assistance (정부지원금 회계와 정부 보조긍 공시)
21	The Effects of Changes in Foreign Exchange Rates (환율변동의 효과)
23	Borrowing Costs (차입비용)
24	Related Party Disclosures (특수관계자 공시)
26	Accounting and Reporting by Retirement Benefit Plans (연금의 회계와 보고)
27	Consolidated and Separate Financial Statements (연결, 개별 재무제표)
28	Investments in Associates (관련회사에 대한 투자)
29	Financial Reporting in Hyperinflationary Economies (고인플레이션 경제의 재무보고)
30	Disclosures in the Financial Statements of Banks and Similar Financial Institutions (은행과 유사 금융기관의 재무제표 공시)
31	Interests in Joint Ventures (조인트벤처 투자)
32	Financial Instruments: Disclosure and Presentation (금융상품: 공시와 표시)
33	Earnings per Share (주당이익)
34	Interim Financial Reporting (중간 재무제표)
36	Impairment of Assets (자산 손상)
37	Provisions, Contingent Liabilities and Contingent Assets (충당채무, 우발부채와 우발자산)
38	Intangible Assets (무형자산)
39	Financial Instruments: Recognition and Measurement (금융상품: 인식과 측정)
40	Investment Property (투자자산)
41	Agriculture (농업)

International Financial Reporting Standards (IFRS)

IFRS No.	Title and Key Topics
1	First-time Adoption of International Financial Reporting Standards (국제재무보고기준의 최초적용)
2	Share-based Payment (주식에 의한 지불)
3	Business Combinations (기업결합)
4	Insurance Contracts (보험계약)
5	Non-current Assets Held for Sale and Discontinued Operations (판매용 비유동자산과 중단사업)
6	Exploration for and Evaluation of Mineral Resources (광물자원의 추출과 평가) (December 2004)
7	Financial Instruments: Disclosures, and Amendments to IAS 1 (금융상품: 공시, 국제회계기준 제1호의 개정) (August 2005)
8	Operating Segments (운영중인 사업부문) (November 2006)

U.S. GAAP by Topic

Accounting Topics

Inventory Valuation Methods

Depreciation Methods

Revenue Recognition Principle

Accrual Basis vs. Cash Basis Accounting

Basics of Journal Entries

Ratios for Financial Statement Analysis

Overview of Financial Statements

	Wiley GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles 2007 Paperback Edition CD-Rom Edition Book & CD-Rom Edition

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