농가 회계기록 활성화를 위한 농업회계 가이드라인 개발

• 영문명: Development of Agricultural Accounting Guidelines for Farm’s Accounting Records
• 발행기관: 한국농식품정책학회
• 저자명: 이상래(Sanglae Lee) 이철희(Cheolhi Lee) 정병우(Byungwoo Jung) 윤석곤(SeokGon Yoon) 서상택(Sangtaek Seo)
• 간행물 정보: 『농업경영.정책연구』농업경영·정책연구 42권 2호, 185~216쪽, 전체 32쪽
• 주제분류: 농수해양 > 식품과학
• 파일형태: PDF
• 발행일자: 2015.06.30

영문 초록

The purpose of this study is to review the agricultural accounting practices and to develop an agricultural accounting guidelines based on International Financial Reporting Standards (IFRS). Farm accounting is very important to analyze the farming performance and enhance the capability of farm management. However, there is no simple and unified criteria for farm accounting records. The results of this study are as follows. First, we found that farmers in general did not fully recognize the importance of farm accounting records. Moreover, they can not draw up their accounting reports because there is no proper accounting criteria. Second, we developed agricultural accounting guidelines for korean farmers. The guidelines clarified the classification of biological assets and set the standards for the measurement of biological assets and agricultural products. This study will serve as a stepping stone for further studies on the improvement of agricultural accounting.

목차

Ⅰ. 서 론

Ⅱ. 선행연구

Ⅲ. 농업회계처리 현황 및 농업회계기준의 필요성

Ⅳ. 농업회계 가이드라인 개발

Ⅴ. 결 론

키워드

Agricultural Accounting International Financial Reporting Standards,Accounting Guidelines Biological Assets