Legal research on corporate tax system and K-IFRS (K-IFRS의 적용과 법인세법상의 문제점)

Lee, Seong Woo (이성우)

Legal research on corporate tax system and K-IFRS

DONG-A LAW REVIEW
2010, (49), pp.101-135
Publisher : The Institute for Legal Studies Dong-A University
Research Area : Social Science > Law

Lee, Seong Woo ¹

¹동아대학교

Accredited

ABSTRACT

From 2011 accounting year, K - International Financial Reporting Standards(hereinafter expressed as K-IFRS) shall apply to the Financial Institutions according to Act of Establishment, etc. of Financial Services Commission, and the entity whose debt or equity instruments are traded in a public market (including that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organization for the purpose of issuing any class of instruments in a public market. There needs to make separate and independent tax law system with K-IFRS as like U. S. tax system. If not, every change of any of IFRS should company with the change of domestic corporate tax system.

KEYWORDS

International Financial Reporting Standards, Business accounting, Tax accounting, Corporate tax law, Intangible asset, Financial instruments, Merger and acquisitions, Funtional currency

Citation status

* References for papers published after 2023 are currently being built.

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