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Overseas subsidiaries should be consolidated into the parent company's financial statements regardless of whether they undergo local external audits.

AccountingTaxationInternational RelationsEconomicsNov 4, 2026score 0.172 posts · 0 replies across 1 instances
The posts provide professional guidance on the accounting and tax obligations for Korean companies with overseas subsidiaries. They emphasize that overseas subsidiaries must be correctly consolidated into financial statements and that specific reporting procedures must be followed for service fees and royalties.

Claims

Overseas subsidiaries should be consolidated into the parent company's financial statements regardless of whether they undergo local external audits.
Parent: Corporate AccountingEntity: Overseas subsidiariesSub-entity: Consolidation requirementsImpact: neutralDate: Nov 4, 2026Target: Consolidation of overseas subsidiaries
Reporting service fees and royalties from Vietnamese subsidiaries to Korean headquarters requires verifying specific reporting bases and methods rather than just identifying tax rates.
Parent: International TaxationEntity: Vietnam-Korea transactionsSub-entity: Service fees and royaltiesImpact: neutralDate: Nov 4, 2026Target: Reporting procedures for international royalties

Source posts

@[email protected]
작은 해외 종속기업도 연결해야 할까, 일반기업회계기준 연결 범위 점검 해외 자회사가 현지에서 외부감사를 받지 않는다는 이유만으로 한국 본사의 연결에서 자동 제외되는 것은 아닙니다. 적용 회계기준과 한국 지배기업의 범위, 경과규정을 먼저 확인해야 합니다. 회계·세무 문의: 창의회계법인 https://changeui.co.kr #해외진출 #해외세무
0 boosts · 0 favs · 0 replies · Nov 4, 2026
#해외진출#해외세무
@[email protected]
베트남 외국계약자세 개정, 한국 본사 용역비·로열티 신고 근거 다시 찾기 베트남 자회사가 한국 본사에 용역비나 사용료를 보낼 때는 세율만 찾으면 끝나는 것이 아닙니다. 현재 유효한 신고 근거와 누가 어떤 방식으로 신고하는지를 함께 확인해야 합니다. 회계·세무 문의: 창의회계법인 https://changeui.co.kr #해외진출 #해외세무
0 boosts · 0 favs · 0 replies · Nov 4, 2026
#해외진출#해외세무