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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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A corporate accounting is a system of recording, analyzing and verifying an organization's financial status. Its primary goal is that investors are able to evaluate and compare financial performance from one reporting period to the next and among different companies. It emphasize “transparency”, meaning that accounting rules must be understnandable by knowledgeable people; the information included in financial statements must be reliable; and companies must fully disclose all relevant and significant information.
Sometimes, consolidated financial statements would be useful if a company owns a controlling interest in any other enterprises. So, the preperation of consolidated financial statements is required in lots of contries including Korea. The consolidated financial statements include the accounts of the company and those of its subsidiaries, and all significant intercompany transactions and accounts are eliminated in consolidation.
Meanwhile, one individual(so called 'Chaebol') owns a controlling interest in several enterprises that are related in their operations in Korea, so large scale group of businesses in Korea should prepare and disclose combined financial statements. Combined financial statements are used to present the financial position and the results of operations of a group of unconsolidated subsidiaries. They combine the financial statements of enterprises under common management.
However, the combined financial statements is expected to be abolished with introducement 'the International Accounting Standards(IAS)' scheduled in 2011. Combined financial statements are the same statements with consolidated financial statements except for the difference in the scope of consolidation. Therefore, it is necessary that combined financial statements should be abolished and make the consolidated financial statement the primary statement for the international harmonization of accounting.
Sometimes, consolidated financial statements would be useful if a company owns a controlling interest in any other enterprises. So, the preperation of consolidated financial statements is required in lots of contries including Korea. The consolidated financial statements include the accounts of the company and those of its subsidiaries, and all significant intercompany transactions and accounts are eliminated in consolidation.
Meanwhile, one individual(so called 'Chaebol') owns a controlling interest in several enterprises that are related in their operations in Korea, so large scale group of businesses in Korea should prepare and disclose combined financial statements. Combined financial statements are used to present the financial position and the results of operations of a group of unconsolidated subsidiaries. They combine the financial statements of enterprises under common management.
However, the combined financial statements is expected to be abolished with introducement 'the International Accounting Standards(IAS)' scheduled in 2011. Combined financial statements are the same statements with consolidated financial statements except for the difference in the scope of consolidation. Therefore, it is necessary that combined financial statements should be abolished and make the consolidated financial statement the primary statement for the international harmonization of accounting.
목차
Ⅰ. 머리말
Ⅱ. 회계제도 일반
Ⅲ. 연결회계제도
Ⅳ. 최근의 논의
Ⅴ. 맺음말
참고문헌
〈Abstract〉
참고문헌 (10)
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