Samil publications

Illustrative Consolidated Financial Statements (Korean)

Provides a realistic set of financial statements for existing IFRS preparers for a corporate entity,illustrating the required disclosure and presentation. Certain types of transaction (such as construction contracts and agriculture) have not been included as they are not relevant to the group's operations. The example disclosures for some of these additional items have been included in the appendices.

Samil PwC IFRS Manual of Accounting (Korean) - 2008

The publication is based on Korean translation by Samil PwC of the executive summaries of the PwC IFRS Manual of Accounting published by PwC UK Accounting Consulting Services team. In addition, it contains accounting policy options under IFRS, fair value measurement under IFRS and IASB's current projects on amendments and issue of new standards etc as appendix.

Similarities & Differences: A comparison of IFRS and Korean GAAP

Provides a broad understanding of the key similarities and differences between IFRS and Korean GAAP. It takes into account all standards issued under IFRS and Korean GAAP as at 31 December 2005.
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Sun-hyung Kim
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