K-IFRS Implementation Of The Impact Analysis Of The Value Listed Companies

In 2011, South Korea all listed companies in accordance with international accounting standards for reporting. South Korea new accounting standards refer to K-IFRS(Korean International Financial Reporting Standards).March 15 in 2007,Korean the Financial Supervisory Commission and Korean Accounting Institute progress a press release, announced Korea's adoption of IFRS roadmap, decided to direct the adoption of international accounting standards. As a result, South Korea from 2011 IFRS and domestic an unlisted companies in accordance with accounting standards, the South Korean government policies in parallel, For all listed companies beginning in 2009 to allow early adoption of International Financial Reporting Standards.Sample of 56 listed companies selected for the 2009,2010. The data from the pilot's establishment of a stock price and EPS, BPS regression model, using the correlation coefficient analysis and regression analysis, The pilot companies in 2009 for three years 2008-2010 data and the pilot companies in 2010 for two years 2009-2010 data empirical research. Analysis of K-IFRS impact on the implementation of the value in the companiesThrough empirical research, this paper proposes the following main conclusions : 56 of company's between earnings per share and per share value of net assets, there was a significant correlation .