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Government Accounting at a Glance: Central Government / Korea cover image

Government Accounting at a Glance: Central Government / Korea

Keyword
Accrual Accounting System, FY19
Title
Government Accounting at a Glance: Central Government / Korea
Authors
국가회계재정통계센터
Issue Date
2021-01-05
Publisher
KIPF
Citation
pp. 73
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

Keywords
Accrual Accounting System, FY19
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