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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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논문 기본 정보
- 자료유형
- 학술대회자료
- 저자정보
- 발행연도
- 2011.5
- 수록면
- 1,067 - 1,079 (13page)
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This study suggests a revision case that accounting regime for telecommunication industry following the adoption of International Financial Reporting Standards(IFRS) in 2011. The accounting regime for telecommunication industry is a system which provides relevant accounting information to regulators in order to develop telecom policy and to promote fair competition among operators in telecommunication industry. Domestic listed company must adopt IFRS and unlisted company applies New K-GAAP in 2011 thus telecom accounting as a regulatory accounting revised its provision by these accounting environment changes. This is because most provisions of IFRS or New K-GAAP apply in telecom accounting except some separate provision which is required for particular regulatory purpose. This study introduces the cases that revised accounting regime for telecom industry accompanied by regulatory purpose and principles as to these changes from general purpose accounting.
The first principle of revision is relevance to telecom regulatory accounting. The purpose of telecom accounting differs from general purpose accounting in which it is used for telecom policy making and promoting competition thus related parties are limited to regulatory and telecom operators. The second principle is comparability among operators because telecom accounting information is used for calculating operator"s interconnection costs and regulatory pricing. The last one is cost benefit analysis that separate provision shall be set up only when regulatory benefits exceed relevant costs, operator"s burden.
This study presents the revision principle of accounting regime for telecom industry and those applied cases. The study results help better understanding on accounting regime for telecom industry and used for benchmarking at other public industry such as electronics and water. It is also expected that those results are useful to make relevant policy in countries that are planed to adopt IFRS.
The first principle of revision is relevance to telecom regulatory accounting. The purpose of telecom accounting differs from general purpose accounting in which it is used for telecom policy making and promoting competition thus related parties are limited to regulatory and telecom operators. The second principle is comparability among operators because telecom accounting information is used for calculating operator"s interconnection costs and regulatory pricing. The last one is cost benefit analysis that separate provision shall be set up only when regulatory benefits exceed relevant costs, operator"s burden.
This study presents the revision principle of accounting regime for telecom industry and those applied cases. The study results help better understanding on accounting regime for telecom industry and used for benchmarking at other public industry such as electronics and water. It is also expected that those results are useful to make relevant policy in countries that are planed to adopt IFRS.
목차
ABSTRACT
Ⅰ. 서론
Ⅱ. 국내 통신회계제도의 현황
Ⅲ. 국내 통신회계제도의 현황
Ⅳ.국제회계기준과 통신회계기준 차이 조정
Ⅴ. 결론
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UCI(KEPA) : I410-ECN-0101-2013-530-003270119