대한안전경영과학회:학술대회논문집 (Proceedings of the Safety Management and Science Conference)
- 대한안전경영과학회 2013년 추계학술대회
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- Pages.209-219
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- 2013
K-IFRS 채택 기업의 재무제표 계정과목수의 변화에 대한 통계적 분석
Statistical Analysis of Changes in the Number of Account Items of Financial Statements for K-IFRS-applied Firms
초록
The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The