미국 회계기준의 변천과정

• 영문명: The progress of american accounting standards
• 발행기관: 한국경영사학회
• 저자명: Choi Song Kil(崔松吉)
• 간행물 정보: 『경영사연구(경영사학)』제14집 제2호(통권20호), 147~168쪽, 전체 22쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 1999.10.30

영문 초록

This study on the development of American accounting standards has been investigated through the published literatures by the “was-is-ought to be” methodology. The most influenced historical facts in social and economic affairs in America were industrial revolution, world war I of 1914, the panic of 1924, Security Act of 1933, and the establishment of SEC according Security Exchange Act of 1934 etc. The significant publications of the principle and standard-setting bodies in public sectors are “Uniform Accounting in 1917”, “Verification of Financial Statements” in 1929 of FTC, and SEC’s ASR from 1934 to now on. Some of them in private sectors are “A Tentative Statements of Accounting Principles” in 1916, ASOBAT in 1966 etc. of AAA, ARB, APB options of AICPA, SFAS of FASB. I have founded that the present American Accounting Principles and Standards are as one of cultural products. They have been acquired within the full context of social, economic and political environment during past century. Like this change will be go on.

목차

Ⅰ. 머리말

Ⅱ. 산업사회의 변화와 회계환경

Ⅲ. 회계기관의 활동

Ⅳ. 회계기준의 발전과정

Ⅴ. 맺음말

참고문헌

Abstract

키워드

Standard setting body Significant publications