Management Accounting in the IFRS Era

This is an introductory book that explains how to reconstruct management accounting according to the new world-wide unified accounting standard "IFRS" with easy-to-understand illustrations. IFRS is an accounting rule that makes it easier for investors to compare listed companies in the borderless securities market, but financial accounting for external reporting cannot be used as is for internal business management. Therefore, in this document, the authors who are certified public accountants, based on the essence of IFRS, understand how to restructure management accounting so that IFRS can be actively used for management, such as applying basic ideas to management. I will explain it easily.