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지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Since 2011, the Korean International Financial Reporting Standard (hereinafter, K-IFRS) had great impacts on the field of accounting law. and Korea Commercial Law had strict Dividend of profits for creditor protection. So the unrealized profits must be deducted in the calculation of distributable earnings. The Article 462 under the commercial Law regulates the deduction of unrealized gains.
However, this rule has caused a lot of problems. Especially, exporting companies, banks and securities companies will not have distributable profits. In order to solve this problem, corporate hedging transactions occurring in connection with unrealized profits and unrealized losses allow to offset against each other.
Specifically, Unrealized gains and unrealized losses associated with each other derivative-linked securities and derivatives that occur in the case should be allowed to offset. These provisions are available for a reasonable dividend. In the case of hedging transactions linked structured transactions must permit to offset in the Dividend.
However, this rule has caused a lot of problems. Especially, exporting companies, banks and securities companies will not have distributable profits. In order to solve this problem, corporate hedging transactions occurring in connection with unrealized profits and unrealized losses allow to offset against each other.
Specifically, Unrealized gains and unrealized losses associated with each other derivative-linked securities and derivatives that occur in the case should be allowed to offset. These provisions are available for a reasonable dividend. In the case of hedging transactions linked structured transactions must permit to offset in the Dividend.
목차
Ⅰ. 서론
Ⅱ. 배당가능제도의 개관
Ⅲ. 상법상 미실현이익의 규제
Ⅳ. 기업의 위험회피거래와 미실현이익의 범위
Ⅴ. 결론
【참고문헌】
【Abstract】
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UCI(KEPA) : I410-ECN-0101-2015-300-001389528