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This article studies the solutions and the problems of foreign exchange translation losses(/gains) of Korean company by frequent revised Korean financial accounting standard related to foreign exchange translation in current five years from 1995 to 1999.
Especially, Korean financial accounting standard related to long-term foreign debt and asset translation has been changed four times and the current Korean financial accounting standard revised in 1998 makes the foreign exchange translation losses and gains be included in current gains and losses in the income statement without exceptions that the foreign exchange gains and losses relating to long-term monetary assets and liabilities can be deferred and amortized in forward accounting periods.
Therefore, the earnings of Korean companies that have large amounts of debts are expect to be decreased and fluctuate more by the effect of foreign exchange translation losses.
However, as the results of the empirical study of the change of Korean major 15 sample companies earnings and the analysis of the changes of 571 sample listed companies total earnings by various Korean financial accounting standards, the earnings of sample companies who have a large amount of foreign debt are positively affected by the effect of foreign exchange translation gains because of the Korean Won appreciation in 1999. This is the direct opposite of what is expected.
However, the Korean financial accounting standard revised in 1998 will not be able to exclude the possibility of the severe fluctuation of the reported earnings affected by the foreign exchange translation gains and losses according to the value of Korean Won. Therefore, this article analyzes these problems of Korean financial accounting standards related to foreign exchange translation and suggests solutions.
Especially, Korean financial accounting standard related to long-term foreign debt and asset translation has been changed four times and the current Korean financial accounting standard revised in 1998 makes the foreign exchange translation losses and gains be included in current gains and losses in the income statement without exceptions that the foreign exchange gains and losses relating to long-term monetary assets and liabilities can be deferred and amortized in forward accounting periods.
Therefore, the earnings of Korean companies that have large amounts of debts are expect to be decreased and fluctuate more by the effect of foreign exchange translation losses.
However, as the results of the empirical study of the change of Korean major 15 sample companies earnings and the analysis of the changes of 571 sample listed companies total earnings by various Korean financial accounting standards, the earnings of sample companies who have a large amount of foreign debt are positively affected by the effect of foreign exchange translation gains because of the Korean Won appreciation in 1999. This is the direct opposite of what is expected.
However, the Korean financial accounting standard revised in 1998 will not be able to exclude the possibility of the severe fluctuation of the reported earnings affected by the foreign exchange translation gains and losses according to the value of Korean Won. Therefore, this article analyzes these problems of Korean financial accounting standards related to foreign exchange translation and suggests solutions.
목차
Ⅰ. 서론
Ⅱ. 외화환산손익관련 한국기업회계기준의 변화
Ⅲ. 한국기업의 환산환손익 및 당기순이익에 대한 영향
Ⅳ. 외화환산관련 한국기업회계제도의 성격, 문제점 및 대책
Ⅴ. 결론
참고문헌
ABSTRACT
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UCI(KEPA) : I410-ECN-0101-2010-326-002879309