The accounting of a company, other than that provided for in this Act and Presidential Decree, shall be conducted in accordance with generally accepted fair and proper accounting practices.[This Article Newly Inserted by Act No. 10600, Apr. 14, 2011]
Laws › Commercial Act › SECTION 7 Accounting of Company
Commercial Act — Article 446-2 (Accounting Principles)
상법 제446조의2
This English translation is based on the Korean text effective 2018-12-19. The Korean law has since been amended (current version effective 2026-09-10) — check the Korean original.
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