一、问题的提出身处新的世界经济一体化浪潮中,为应对企业会计制度国际化的趋势,韩国于2011年正式引进国际财务报告准则(International Financial Reporting Standards,IFRS)。韩国政府能如此迅速地作出这项政策性决定着实令人惊讶,这一动作甚至早于美、日等国的引入计划,但 First, the issue put forward In the new wave of world economic integration, in response to the trend of internationalization of corporate accounting system, South Korea in 2011 formally introduced the International Financial Reporting Standards (IFRS). It is surprising that the South Korean government can make such a policy decision so quickly, even earlier than the introduction plan from the United States, Japan and other countries. However,