53. Must reports from political parties and/or candidates include information on itemized income?
Korea, Republic of
Source: Article 37, Political Funds Act, 2021
(1) Every person in charge of accounting shall keep an accounting book and enter therein matters concerning the revenue and the expenditure of political funds under the conditions as prescribed in each of the following subparagraphs. In such cases, the accounting of subsidies, political funds other than subsidies, election expenses and political funds other than election expenses shall be separately performed by opening separate accounts for each.