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정건영 啓明大學校 産業經營硏究所 2003 經營經濟 Vol.36 No.1
The purpose of this study is to find similarity and dissimilarity of Korean, Japanese, and Chinese financial reporting. The findings are as follows. ① Japan regards sincerity as the most important and core principle, while Korea and China regard it as a usual principle as other principles. ② Korea adopts full disclosure, while China adopts conservatism. ③ Korea, Japan, and China adopt cash flow statement as a major financial statement. ④ Korea uses the one year rule for current or noncurrent classification, while Japan basically uses operating cycle along with the one year rule. China uses longer one among one year and operating cycle. ⑤ There is a difference in concept of long-term assets, class of owner's equity, and preparation basis of balances sheet and income statement. ⑥ Korea applies various valuation basis in recognition and measurement for elements of financial statements, while Japan and China apply lower of cost or market based on historical cost principle. ⑦ Japan recently adopted market value concept in valuation of marketable securities. ⑧ Reasonableness is more important than legality in recognition of revenue and expense in Korea and Japan, while legality is more important than reasonableness in China. The results of this study can be used as a basic information for harmony and unification of financial accounting standards to be able to contribute Korean, Japanese, and Chinese economic development. Futhermore, it can enhance understanding and practical usefulness for Korean, Japanese, and Chinese financial reporting.