Samil publications

IFRS Adoption and Taxation

This publication looks at the influence of IFRS in detail from a corporate taxation point of view for the first time among IFRS series based on the accumulated knowledge and experience of IFRS Services professionals.

IFRS Guide (I, II): From Principles to Application

Samil PwC has published “IFRS Guide (I, II): From Principles to Application” This is a textbook for Samil Academy IFRS on-line training and includes explanations of IFRS and tests.This textbook provides explanation of the standards and practical guidance.

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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