Dissertation > Excellent graduate degree dissertation topics show

Comparison of Korea Accounting Standards

Author: QuanZuoYi
Tutor: WangXiuLi
School: University of Foreign Trade and Economic
Course: Accounting
Keywords: Chinese accounting standards South Korean accounting standards Accounting standards Comparison
CLC: F233
Type: Master's thesis
Year: 2006
Downloads: 357
Quote: 1
Read: Download Dissertation

Abstract


Globalization and the interconnectedness of the world economy have resulted in increased economic exchanges between China and South Korea and close coordination and cooperation among the enterprises of both countries. However, since both countries follow different accounting standards certain difficulties arise in interpreting the information exchanged among the enterprises of both countries. These misunderstandings post challenges for the users of such accounting information of both countries. It is therefore important that a deeper understanding of the differences in the accounting standards of China and South Korea be developed if we are to reconcile these differences and facilitate the further exchanges among the enterprises of both counties.This thesis has four parts. The first chapter analyzes the reasons underlying the difference between the two countries’ setting pattern of accounting standards through comparing the accounting standards’ setting pattern respective followed by China and South Korea. The second chapter describes in detail the characteristics of Chinese and South Korean accounting standards and compares their financial accounting report goal, applicable scopes, formulation procedures and systems. The third chapter analyzes the main differences between accounting standards coming from both countries by comparing the standards of inventories, fixed assets, intangible assets and revenues. This chapter also looks into how the differences in accounting standards influence the financial accounting reports. The fourth chapter is a summary of the thesis. Aside from reiterating the significance of the study, it also discusses the limitation of the research processes. It is the aim of this thesis to help the users analyze the accounting reports prepared according to both countries’ accounting standards correctly. Future researchers may also benefit from this thesis if they intend to further study Chinese and South Korean accounting standards and related topics.

Related Dissertations

  1. Study on the International Convergence of Chinese Accounting Standards,F233
  2. Comparison of Chinese and Russian Accounting Principles,F233
  3. The Research on Convergence of China Accounting Standards and International Financial Reporting Standards,F233
  4. A Study on the Application of Fair Value Measurement Attribute in Our Country,F233
  5. Research on Accounting for Government Grants,F233
  6. A Research on the Effect of International Harmonization of China Accounting Standards,F233
  7. A Comparative Study of the consolidated financial statements,F231.5
  8. Study on the Effectiveness of International Harmonization of Accounting Standards in China,F233
  9. Problems and Countermeasures of China Accounting Standards international convergence,F233
  10. Financial reporting changes under the New Accounting Standards,F233
  11. Audit Firm Scale、Audit Firm Tenure、The Major Shareholders’ Capital Occupying,F233;F224
  12. Measured at fair value under the new guidelines on the impact of accounting conservatism,F233
  13. Study on the Difference Between Accounting and Taxation and Tax Planning in Business Combination,F233
  14. Study for the Relationship between Fair Value of Accounting and Value Types of Valuation,F233
  15. The Effect of Institutional Environment on Enforcement of Accounting Standards,F233
  16. Study on Accounting Govermental Regulations Based on the Changing Accounting Standards,F233
  17. Study on Internal Governance Issues of Accounting Firms in China,F233
  18. Of derivative financial instruments Accounting Oversight research,F233
  19. The Study on Human Capital Value Improvement Index System of Accountants in China,F233
  20. Based on the Culture Chinese Accounting Standards and International Accounting Standards comparative study,F233
  21. Asset Appraisal Legal System Research,D922.29;F233
  22. Comparative Study of the Relation between Stock Prices and Accounting Information of ShenZhen Multi-level Stock Market,F233

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile