|
KMID : 0368019910140010053
|
|
Journal of Soonchunhyang University
1991 Volume.14 No. 1 p.53 ~ p.64
|
|
|
The Valuation Methods Under The Fionancial Accounting Standards in Korea
|
|
|
|
|
Abstract
|
|
|
|
This paper addressed a review of accounting valuation methods under the financial Accounting Standards in Korea. A broad sample consisting of 23 prominent categories of assets and liabilities is examind in an attempt to discover the valuation methods that are accepted, those that could be used but are not accepted, and the qualities possessed by the accepted and rejected methods. Finally, the paper concluded with an idea that the qualities most frequently associated with those methods and the resulting measurements are conservatism, reliability and economy(in accordance with materiality).
|
|
|
KEYWORD
|
|
|
|
|
|
FullTexts / Linksout information
|
|
|
|
|
|
Listed journal information
|
|
|
|