Government Accounting at a Glance: Central Government / Korea
DC Field Value Language
dc.relation https://www.kipf.re.kr/thumbnail/kiPublish/300_PHO_202101050536277590.JPG -
dc.contributor.author 국가회계재정통계센터 -
dc.date.accessioned 2026-01-27T16:58:02Z -
dc.date.available 2026-01-27T16:58:02Z -
dc.date.created 2021-01-05 -
dc.date.issued 2021-01-05 -
dc.description.abstract Contents


PART 01. Overview of Accrual Accounting System in Korea

1. Progress of Accrual Adoption

2. Korea’s Experience in Implementing Accrual Accounting

3. Achievements from Accrual Implementation in Korea

4. Expected Effects of Accrual Implementation


PART 02. Accrual Accounting System in Korea

1. Central Government Accounting Standards

2. Subject to Accrual Based Central Government Accounting System

3. Operating Institutions for the Central Government Accrual Accounting System

4. Preparation for Financial Statements of Central Government

5. The Central Government Accounting Education


PART 03. Take a Look at Financial Statements of Korea

1. Components of Financial Statements of Central Government

2. Results from Financial Statements of Korea


Annex. Financial Statements FY19 of the Central Government of Korea

1. Statement of Financial Position

2. Statement of Financial Operations

3. Statement of Changes in Net Assets
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dc.identifier.uri https://ir.kipf.re.kr/handle/201201/3079 -
dc.publisher KIPF -
dc.subject.keyword Accrual Accounting System -
dc.subject.keyword FY19 -
dc.title Government Accounting at a Glance: Central Government / Korea -
dc.type BOOK -
dc.citation.page 73 -
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