財務狀態變動會計公示의 變遷過程과 動向

• 영문명: Evolution of the Statement of Changes in Financial Position
• 발행기관: 건국대학교 경제경영연구소
• 저자명: In Kyom Kim(金仁謙)
• 간행물 정보: 『상경연구』제15권, 19~43쪽, 전체 25쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1990.09.15

영문 초록

The balance sheet presents the status of the assets and equities as of a specific data; the income statement presents a summary of the nature and results of transactions affecting net income. The statement of retained earnings provides an analysis of changes in retained earnings. These statements present to a limited extent and in a fragmented manner information about the financial activities of an enterprise during the period. Comparative balance sheets help to show what new assets have been acquired or disposed of and what liabilities have been incureed or liquidated. The income statement provides information as to resources provided by operations. The statement of retained earnings provides information as to the resources used to pay dividends. None of these statements, however, presents a detailed summary of all the resources provided during the period and the uses to which they were put.

목차

Ⅰ. 序論

Ⅱ. 財務狀態變動의 基本構造

Ⅲ. 財務狀態變動情報公示의 變遷過程의 動向

Ⅳ. 結論

參考文獻

SUMMARY