Issue Articles
Asian Tax Journal Vol. 14 No. 5 2013
An Analytical Review of Accounting Standards for Small and Medium－sized Entities in the Commercial Act
14(5) 9-39, 2013
A Study on the Imposition of Value Added Tax on the Cases of Business Transfer without Real Estate
14(5) 41-65, 2013
A Study on Cases on Inheritance Tax and Gift Tax by Tax Tribunal－With an Emphasis on Related Articles and Processing Periods－
14(5) 67-94, 2013
Accounting for Corporate Ownership－Related Derivatives Contracts－The Case of Hyundai Group－
14(5) 95-129, 2013
Problems with and Remedies for Regulations on Partnership Taxation Applied to Private Equity Funds
14(5) 131-154, 2013
Empirical Study of Impact on Usefulness of Key Financial Ratios upon Adoption of K－IFRS
14(5) 155-189, 2013
A Study on the Introduction of Exit Tax
14(5) 191-219, 2013