지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2013.10
- 수록면
- 139 - 156 (18page)
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초록· 키워드
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This study suggests a deducted guideline among wartime accounting guides for an effective accounting process related to POW’s pay in correspondence to the changes of domestic and foreign accounting environment and future patterns of warfare. First, this study examined whether or not POW’s pay’s financial statements on the requirements of recognition meet and by investigating the characteristics of POW’s pay, the validity of the process of the expenditure was examined and the appropriate account headings were presented. Although the word “POW’s Pay” is being widely used in Geneva Conventions and relevant provisions of the army, this study has set a separate account heading titled, “POW’s Compensation” to present economic information that is more useful. Second, by looking into the payment terms and requirements of POW’s pay, this study examined the validity of the debts accounted for accrual account and the actual profit of liquidity classification. Under the assumption that the salary for the prisoners is always rewarded, the salary needs to be counted up as liabilities and as the execution time is unknown, processing of rewarding the salary as a non-liquid liability is valid. Third, through feasible case studies, this study presented accounting measures in detail. At this point, the study was able to deduct an accounting guideline that considers accounting issues and related laws and regulations.
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UCI(KEPA) : I410-ECN-0101-2018-039-001936025