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The universal business language of IFRS (International Financial Reporting Standards) connects the current global business environment despite differences in business environments such as culture, business practices, languages, and legal systems. Moreover, the widespread adoption of or convergence toward IFRS by more than 160 jurisdictions leads to the removal or minimization of geopolitical and cultural differences across countries. As a result, accounting students, who can command good accounting knowledge in IFRS and English, can land a decent job in the global accounting market that is ever more short-staffed in competent accountants in public and private accounting professions.

The authors of ‘IFRS Principles of Accounting with Keywords in Korean’ are grateful for the continued support from the readers. The slim volume of the book with keywords in Korean will significantly help students easily read and understand complex accounting concepts. Despite its slim volume, the book covers most of the key concepts and principles of financial accounting. Our goal is to guide students in their quest to acquire basic concepts and competencies of financial accounting in English and Korean. We also hope this book raises a global mindset amongst students, lecturers of accounting, and accounting professionals. The book will help students taking an accounting course in English for the first time successfully learn Accounting in English and pursue their accounting career with a global mindset.

In the 5th edition, we have
- Added Chapter 14 on revenue recognition,
- Deleted outdated accounting issues on petty cash,
- Updated new developments in IFRS Conceptual Framework and standards, and
- Rewritten most of the chapters by using easy and clear explanations.

The readers will find it interesting that the book uses the names of various animals, flowers, and plants in the examples, multiple-choice questions, and exercises. Finally, the authors thank the accounting professors, students, and other readers for your patronage.

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해답 제목: IFRS PRINCIPLES OF ACCOUNTING SOLUTIONS with Keywords In Korean (5th Edition)

CHAPTER 1 INTRODUCTION TO FINANCIAL ACCOUNTING
CHAPTER 2 FINANCIAL STATEMENTS
CHAPTER 3 RECORDING TRANSACTIONS
CHAPTER 4 ADJUSTING AND CLOSING ENTRIES
CHAPTER 5 PREPARATION OF FINANCIAL STATEMENTS
CHAPTER 6 ACCOUNTING FOR MERCHANDISING FIRMS
CHAPTER 7 CASH AND FINANCIAL ASSETS
CHAPTER 8 INVENTORIES
CHAPTER 9 RECEIVABLES AND PAYABLES
CHAPTER 10 PROPERTY, PLANT AND EQUIPMENT, AND INTANGIBLE ASSETS
CHAPTER 11 LIABILITIES
CHAPTER 12 SHAREHOLDERS’ EQUITY
CHAPTER 13 STATEMENT OF CASH FLOWS
CHAPTER 14 REVENUE RECOGNITION
INDEX