"Those provided for in Presidential Decree" in Article 446-2 of the Act means the accounting standards specified in the following subparagraphs: <Amended on Jul. 26, 2017; Oct. 30, 2018>
1. A company subject to external audit under Article 4 of the Act on External Audit of Stock Companies: The accounting standards set forth in Article 5(1) of the aforesaid Act;
2. A public institution under Article 2 of the Act on the Management of Public Institutions: Accounting principles applicable to public enterprises and quasi-governmental institutions under the aforesaid Act;
3. A company, etc. other than the companies specified in subparagraphs 1 and 2: Accounting standards publicly notified by the Minister of Justice in consultation with the Minister of SMEs and Startups and the Financial Services Commission.