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Background: The International Commission on Radiological Protection (ICRP) recommendations and the Federal Guidance Report (FGR) published by the U.S. Environmental Protection Agency (EPA) have been widely applied worldwide in the fields of radiation protection and dose assessment. The dose conversion coefficients of the ICRP and FGR are widely used for assessing exposure doses. However, before the coefficients are used, the user must thoroughly understand the derivation process of the coefficients to ensure that they are used appropriately in the evaluation. Materials and Methods: The ICRP provides recommendations to regulatory and advisory agencies, mainly in the form of guidance on the fundamental principles on which appropriate radiological protection can be based. The FGR provides federal and state agencies with technical information to assist their implementation of radiation protection programs for the U.S. population. The system of radiation dose assessment and dose conversion coefficients in the ICRP and FGR is reviewed in this study. Results and Discussion: A thorough understanding of their background is essential for the proper use of dose conversion coefficients. The FGR dose assessment system was strongly influenced by the ICRP and the U.S. National Council on Radiation Protection and Measurements (NCRP), and is hence consistent with those recommendations. Moreover, the ICRP and FGR both used the scientific data reported by Biological Effects of Ionizing Radiation (BEIR) and United Nations Scientific Committee on the Effects of Atomic Radiation (UNSCEAR) as their primary source of information. The difference between the ICRP and FGR lies in the fact that the ICRP utilized information regarding a population of diverse races, whereas the FGR utilized data on the American population, as its goal was to provide guidelines for radiological protection in the US. Conclusion: The contents of this study are expected to be utilized as basic research material in the areas of radiation protection and dose assessment.