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.
초록· 키워드
오류제보하기
The role of Financial Accounting Framework guides to maintain uninformaty and consistancy among accounting standards when there is accounting standard setting and revision.
The purpose of this study is a review for revised financial accounting framework and finding reform measure in terms of theoritical and practical appropriateness.
Result summary is as follows.
① It is necessary to clarify the financial reporting purpose in order to correct inappropriate contexture.
② Monetary unit should be basic assumption of financial statements in order to ensure verifiability of accounting information.
③ Gains and losses is an appropriate term in terms of theoritical and practical concept because these are increases (or decreases) in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period except those that result from revenues (or expenses) or investments by owners (or distributions to owners).
④ It is necessary to open the reporting manner for comprehensive income in terms of practical acceptance.
⑤ Present value should be list on measurement attributes rather than firm specific value because present value is one of measurement attributes for assets and liabilities.
The purpose of this study is a review for revised financial accounting framework and finding reform measure in terms of theoritical and practical appropriateness.
Result summary is as follows.
① It is necessary to clarify the financial reporting purpose in order to correct inappropriate contexture.
② Monetary unit should be basic assumption of financial statements in order to ensure verifiability of accounting information.
③ Gains and losses is an appropriate term in terms of theoritical and practical concept because these are increases (or decreases) in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period except those that result from revenues (or expenses) or investments by owners (or distributions to owners).
④ It is necessary to open the reporting manner for comprehensive income in terms of practical acceptance.
⑤ Present value should be list on measurement attributes rather than firm specific value because present value is one of measurement attributes for assets and liabilities.
목차
Ⅰ. 서론
Ⅱ. 재무회계개념체계의 의의
Ⅲ. 재무회계개념체계의 국제비교
Ⅳ. 개정 재무회계개념체계의 구성 및 내용
Ⅴ. 개정 재무회계개념체계의 문제점과 개선방향
Ⅵ. 결론
참고문헌
SUMMARY
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