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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Corporate accounting is regulated by accounting provisions of Commercial Act and corporate accounting standards under Act on External Audit of Stock Companies. Most corporate accounting is managed by corporate accounting standards, which will be applied to mainly stock-listed corporation and the Company audited under Article 13 of Act on External Audit of Stock Companies. Accounting provisions of Commercial Act are not consistent with corporate accounting standards.
It is not suitable that corporate accounting standards are based on Act on External Audit of Stock Companies. Moreover corporate accounting standards seem to be unconstitutional in that it entrust the power to make a rule to a private organization. Although article 29 paragraph 2 of Commercial Act accepts the generally fair and proper accounting practices as a kind of accounting rule, because of its supplementary characteristic this provision has a problem that it cannot coordinate the substantial difference between accounting provisions of Commercial Act and corporate accounting standards.
In order to solve such problem, it need to reorganize legal system concerning corporate accounting with priority given to Commercial Act. Although basic and necessary things about corporate accounting should be provided in Commercial Act, paricular and technical things about corporate accounting need to be regulated by corporate accounting standards enacted by a private organization. In order to do this Commercial Act need to provide a p rovision, under which a private organization can be established.
If legal system about corporate accounting will be reorganized with priority given to Commercial Act, accounting provisions of Commercial Act need to be supplemented as belows. Commercial Act should introduce statement of cash flow and capital specifications as financial statements of Commercial Act, and should provide how to write consolidated financial statements. It should include income statement in trade books. It should use the same accounting terminology as corporate accounting standards. It should have a provision about the valuation of treasury stock, and should introduce a market price basis valuation system, which can estimate a market price easily.
It is not suitable that corporate accounting standards are based on Act on External Audit of Stock Companies. Moreover corporate accounting standards seem to be unconstitutional in that it entrust the power to make a rule to a private organization. Although article 29 paragraph 2 of Commercial Act accepts the generally fair and proper accounting practices as a kind of accounting rule, because of its supplementary characteristic this provision has a problem that it cannot coordinate the substantial difference between accounting provisions of Commercial Act and corporate accounting standards.
In order to solve such problem, it need to reorganize legal system concerning corporate accounting with priority given to Commercial Act. Although basic and necessary things about corporate accounting should be provided in Commercial Act, paricular and technical things about corporate accounting need to be regulated by corporate accounting standards enacted by a private organization. In order to do this Commercial Act need to provide a p rovision, under which a private organization can be established.
If legal system about corporate accounting will be reorganized with priority given to Commercial Act, accounting provisions of Commercial Act need to be supplemented as belows. Commercial Act should introduce statement of cash flow and capital specifications as financial statements of Commercial Act, and should provide how to write consolidated financial statements. It should include income statement in trade books. It should use the same accounting terminology as corporate accounting standards. It should have a provision about the valuation of treasury stock, and should introduce a market price basis valuation system, which can estimate a market price easily.
목차
Ⅰ. 상법 회계규정 및 기업회계기준의 변천과정
Ⅱ. 상법 회계규정과 기업회계기준의 체계
Ⅲ. 상법 회계규정과 기업회계기준의 相衝
Ⅳ. 상법 회계규정과 기업회계기준의 조화
[Abstract]
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UCI(KEPA) : I410-ECN-0101-2009-360-016008899