preface

This book was written for the accounting exams that appear in the customs broker, real estate appraiser, insurance actuary, and 7th and 9th level civil service exams.
However, beyond these tests, I am confident that this will also be helpful to anyone who believes they need a broader understanding of Korean International Financial Reporting Standards (K-IFRS) in order to understand the meaning of accounting regulations.
The author is solely responsible for the content of this book, which includes the following features:

1.
Application of the recently enacted Korean International Financial Reporting Standards
This textbook reflects the contents of the Korean International Financial Reporting Standards (KIFRS) that are in effect until the publication date of 2025.
Therefore, students studying with this textbook will be able to learn most of the accounting standards applicable in 2025.
However, for the purpose of the examination, parts that were considered minor were omitted, but all criteria included in the scope of the examination were questioned.

2.
Summary of theory and application to problems
Each chapter summarizes the theory of the relevant standard and organizes the latest problems to which this theory can be applied, categorized into theoretical and computational problems.
I am confident that readers will achieve good results if they study the theoretical summary and problems in this book after carefully reading the introductory book they have.

3.
Reflection of recent testing trends
The questions presented in each chapter are the latest questions from 2012 onward for the Certified Public Accountant, Certified Tax Accountant, Certified Customs Broker, Certified Real Estate Appraiser, Certified Actuary, and the 7th and 9th Civil Service Examinations. This will help readers understand recent trends in accounting exams.


4.
Simultaneous provision of video lectures
The questions in this book are also provided as video lectures at the FTA Customs and Trade Research Institute (http://www.customsacademy.co.kr), allowing readers to prepare for the exam more efficiently.