美國의 中間財務情報公示에 대한 考察

• 영문명: A Descriptive Study on U.S. Interim Financial Reporting
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 안용근(Yong-Keun Ahn)
• 간행물 정보: 『경상논집』연구논문집 제7집, 77~93쪽, 전체 17쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1993.09.01

영문 초록

The purpose of this study is to analyze the interim fimancial reporting in U.S.A. and to provide a direction for the development of interim reporting in Korea. Disclosure of interim financial information was originated by U.S. Steel Co. in 1901. The interim financial disclosure was adopted as a financial reporting system for listed companies by New York Stock Exchang, and Securities and Exchange Commission, and was developed to quarterly reporting system in 1970. This development of interim reporting supported by Securities and Exchange Commission, led American Institute of CPAs to adopt accounting and auditing standards for imterim reporting such as APB Opinion No. 28 and SAS No. 71. The rules on CPA's review of interim financial statements and related responsibilities were adopted. Korea is in the process of gradually opening its securities market to foreign investers. The participation of foreign invetors in Koean sevurities market is rapidly increasing in its scope and magnitude. In order to provide financial information timely to foreign investors, it seems to be necessary for Korean accounting regulatorty bodies and Korea Stock Exhange to consider the extension fo current semi-ammual reporting to quarterly financial reporting.

목차

Ⅰ. 머리말

Ⅱ. 미국 중간재무정보공시제도의 성장과정

Ⅲ. 미국의 사반기보고제도

Ⅳ. 사반기보고서의 검토

Ⅴ. 맺는말

Abstract