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RISS 인기검색어
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- 저자 : 손규영 (검색결과 1 건)
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The consolidated financial statements are a kind of financial statements which are drawn uq, with the ralated compaines regarded as a single enterprise when, though two companies or more have a complete legal independence of their own, one of them invest stocks in other companies to have a managerial control over them. The Korean enterprises of today, as their scale grow larger, have formed an enterprise group. So the analysis of individual financial statements of each company is not enough to grasp and evaluate exactly an economic entity as an enterprise group. The introduction of consolidated accounting is to provide the managers and the interested parties with precise accounting informations by having a grasp of the financial position and result of operation while several companies are under the common control. The consolidated accounting has been oportunely introducen in our country, but its practical application remains still inactive since, on the one hand its enforcement is not compelled by law, and on the other hand it lacks public interest and understanding. To make consolidated accounting fixed in our country as early as possible ; 1. Consolidated accounting should de legislated and supervised more strictly for its active application. 2. The enterprises should not be allowed to increase or decrease, at their option, the companies liable for consolidation by reviewing the rules of the consolidation range. 3. The companies concerned, certified public accountant and the goverment office concerned shuld direct more attention so that the application of equity method could be thoroughey observed. When the above matters are fixed up, the long-period tasks to raise the level of consolidated accounting in our country are as follows ; 1. At the same time that the present consolidated financial statement in a position of supplementy schedule should be elevated to the status of the principal finacial statements, they should be institutionalized to be a criterion of profit sharing by presenting them as a report to the general meeting of stock-bolders. 2. Mean while the consolidated income tax return adopted in the united states should be also introduced in our taxation system. 3. We should proceed to developing the consolidated Accunting by studying the knaok of preparing and handling them for the application of them to business practice.
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