현행 기업회계기준의 문제점과 보완방안

• 영문명: The Compensatory Offers for the Problems of Financial Accounting Standards in Korea
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 김기명
• 간행물 정보: 『경상논집』경상논집 제15집 제2호, 23~62쪽, 전체 40쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2001.12.01

영문 초록

This study is to identify the problems of Korean accounting standards and provide recommendations to ameliorate those problems. For this purpose, this study classifies the development processes of Korean accounting standards by five stages and evaluates the changes in accounting standards for each stage. The internalization in the corporate activities and the capital movement leads the globalization of Korean accounting community. Since 1997, Korea has continued its efforts to make its accounting standards harmonized with International Financial Reporting Standards or United States accounting standards in complying with the conditions of the International Monetary Fund's emergency credit. The accounting standards to be ameliorated are as followings; 1) Amortization of the discount or premium of corporate bonds 2) Recognition criteria of sales revenue 3) Accounting for the receipts of defaulted receivables 4) Accounting for long-term monetary transactions 5) Classification of extraordinary items and ordinary items 6) Disclosure of income components Korea Accounting Standards Board is in the process to issue new statements to replace these problematic standards. This study suggests following measures to level up the Korean standards to internationally recognized standards: 1) The framework of Korean accounting standards is to be wholly revised, reflecting the future development of Korean accounting standards. 2) The standards must provide concrete and simple explanations for the preparation and disclosure of financial information. 3) The standards must provide systematic and rational guideline for the measurement of assets and liabilities. 4) The standards must maintain its harmony with Korean commercial codes and tax laws. 5) New standards must include the supplementary explanations as well as the revision of old standards.

목차

1. 서론

2. 한국 기업회계 기준의 변천과정

3. 기업회계기준의 문제점

4. 기업회계기준의 보완방안

5. 결론

참고문헌

Abstract