ࡱ> rtq @ RhbjbjPP:n::%lllllll8,'<".;0;0;0;0;0;0;$ >R[@TT;l^@T;llt;$ll.;.;*hll@+ l*;;0'<|*@@ @+llll@+&@lf+XT;T;kj  IFRS International Symposium 9:30 a.m., Friday, June 18, 2010 Busan, Korea  Opening Remark Kim Ho Joong Chief Accountant Financial Supervisory Service `!.Greetings Ladies and gentlemen, I am pre much honored to speak to you this morning. I believe that it is very valuable and meaningful to host an IFRS symposium jointly with Korean Accounting Association (KAA), inviting executives and staff members of listed companies, practicing accountants, and college professors. Id like to express special thanks to Professor Philip Brown form Australia, Prof. Kazuo Hiramatsu from Japan, Prof. Themin Suwardy from Singpore, Prof. Ling-Tai Chou from Taiwan and Prof. Jongsoo Han for taking precious time out of their tight schedules, to give presentations at this symposium. I also extend my greetings and thanks to Jee-in Jang, President of Korean Accounting Association (KAA), Young-soon Cheon, Organizer of this Symposium, and other Association members for making this Symposium possible. It is definitely timely and meaningful to discuss and share experiences of IFRS adoption processes, from several countries, here in Busan. The meeting of G20 Finance Ministers and Central Bank Governors was also held here earlier this month. In that meeting, they reaffirmed their firm commitments of achieving a single set of high quality, global accounting standards in a near future. a!. Effort to adopt IFRS As you know, in March, 2007, we announced a road-map stating all listed companies should adopt IFRS starting 2011 after reflecting on various opinions from every field related to financial reporting. At that time, we considered the global trend of adopting IFRS all over the world, the removal of so-called Korea discounts, and the time period required for companies to get ready. When we, Korea, adopt IFRS in 2011, IFRS should be adopted by about 150 countries around the world. < Preparation of IFRS adoption > Let me talk about whats been going on with the preparation of IFRS in Korea, up until now. With just a few months left to completely adopt IFRS in 2011, most of large listed companies and financial companies have completed their preparation. Recently, small and medium listed companies (SMEs) have also actively been preparing IFRS, and as of March 2010, over 70% of small and medium listed companies started to prepare for adopting IFRS. 14 companies have already disclosed their financial statements using IFRS from 2009. In 2010, 44 companies including global giants, such as Samsung Electronics and LG, have become early adopters of IFRS. We expect that the adoption experience and financial reporting outcomes of these early adopters would be pre much valuable to all other companies. < Major Performance > Until now, Financial Supervisory Service (FSS) and IFRS-related organizations including Financial Services Commission (FSC), and Korea Accounting Standards Board (KASB) have made every and all efforts to progress the preparation. Major performances include, among other things, amending related laws and regulations, setting up pre-disclosure system of IFRS readiness, and organizing various IFRS education activities. The IFRS Implementation Joint Task Force was also established, which consisted of various representatives from regulatory bodies, academia, accounting firms, and industry. This Task Force has continuously checked the progress of the preparation and many issues arising, in adopting IFRS. b!. Implementation methods for the successful settlement of IFRS From now on, I am going to explain what we re going to do, in order to successfully settle down IFRS in Korea. Regulatory bodies and related organizations will carry out all tasks for achieving the target of high quality IFRS, by responding to rapidly changing accounting environment. Our plans may be categorized into four sections. The first project will be the improvement of the accounting system to reduce uncertainty. We will modify various regulation clauses related to supervision of financial institutions, in order to have them maintain financial soundness under IFRS. Since IFRS implements the accounting system centering on the consolidated financial reporting rather than individual one, we also have plans to reform the listing regulations and the disclosure regulations, to be appropriate for consolidated financial statements. Second, the regulatory organization will continue to strengthen our IFRS supporting activities for companies, accounting firms, and financial statements users. We recently prepared special plans of door-to-door consultation and concentrated education programs, to facilitate the late-starters to begin IFRS projects as early as possible. We will also hold an IFRS information seminar, as well as publishing some booklets, for financial statements users to easily analyze financial information to be drawn up by IFRS. Third, it is also important for us to make suitable accounting supervision systems under IFRS era. We used to have a kind of strict supervision system under the rule-based accounting standards. However, under the principle-based IFRS, we have to reform the supervision system to be more flexible, respecting the sound and reasonable judgments of F/S preparers and accounting firms, and encouraging full disclosure in IFRS. Finally, we will reinforce the international cooperation, in order to apply our special economic situations to the IFRS revision projects. We will submit our findings to IASB to reflect Koreas unique situation when IASB deliberates on changing existing standards or establishing new standards. We also try to share practical implementation information with IOSCO and CESR, Committee of European Securities Regulators, by using their IFRS data bases. * IOSCO : International Organization of Securities Commissions c!. Words of Recommendation As a professor like most of you, I have a few recommendations to my colleague, if I can. I want Korean Accounting Association (KAA) to have interests in revision processes of IFRS and propose precious inputs reflecting Korean special situation, to the maximum extent possible. I like to express my sincere gratitude for all your efforts on activities so far, including seminars on various IFRS issues and IFRS-related research mainly by all of you. 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He stated that his key to success is as follows. I only change myself every day. The adoption of IFRS challenges us to change the current system. In other words, it gives us a new chance to jump up. If we deal with the change adequately, our economic status would soar to higher level than ever in the international capital market. I hope that this symposium will be a good opportunity for us to enhance the understanding of IFRS and share the experiences of the preparation RaTa\alazaaaaaaabb-bAbDbObPbQbRbqbrbsbtbbbbbbbbbbbbbbbbcƻƻх||qeqhTht5CJ aJ hJh=CJ aJ hTCJ aJ o(hJhCJ aJ h:ZCJ aJ o(hJhtCJ aJ hJhOCJ aJ hJh~w5CJ aJ hJhM@CJ aJ hJh~wCJ aJ hJhZ/CJ aJ hJh3CJ aJ hJhZ/5CJ aJ hJhM@5CJ aJ 'cccc3c;c@cAcFcJcKcnc}ccccccccdhhh"h%h'hNhphqhuhvhwhxhyhhhhhhhhhhh˵ᵓ|tptptpthT*jhT*UhJh( CJ aJ hThQ5CJ aJ hTCJ aJ o(h:Zh:ZCJ aJ UhTh5CJ aJ hJhQCJ aJ hJhCJ aJ hJh:ZCJ aJ hJhHCJ aJ h:ZCJ aJ o(hJh=CJ aJ hJhZ/CJ aJ ,and the wisdom from several countries. 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