カン　チュヒョン   KANG Juhyung
  姜　周亨
   所属   大阪経済大学  経営学部 経営学科
   職種   講師
言語種別 英語
発行・発表の年月 2012/12
形態種別 学術雑誌
査読 査読あり
標題 Impacts of IFRS on Corporate Tax Legislation: with special reference to South Korea's Reforms
執筆形態 単著
掲載誌名 The Kyoto Economic Review
掲載区分国内
出版社・発行元 Kyoto University Economic Society
巻・号・頁 81(2),pp.106-131
総ページ数 26
概要 This study examines the impact of IFRS adoption on corporate tax legislation, focusing on South Korea’s reforms. Although many countries have adopted IFRS, accounting practices often continue to be shaped by national GAAP and country-specific institutional systems, potentially limiting the IASB’s objective of global comparability. South Korea treated IFRS adoption as part of its national economic strategy and implemented extensive reforms, including revisions to peripheral regulations and the Corporate Tax Act. Focusing on PPE depreciation and the Definite Settlement of Accounts Approach, the study analyzes how these reforms influenced accounting practices. The findings suggest that systematic institutional responses can effectively support IFRS implementation while enhancing the credibility and international standing of financial reporting.
researchmap用URL https://repository.kulib.kyoto-u.ac.jp/items/027a07dd-e58f-4f13-86e6-dd64f04ddf22