감사인의 독립성에 대한 영향요인의 고찰

손장익,심한택 한국산업경제학회 2000 산업경제연구 Vol.13 No.5

人的資源會計의 測定上의 問題

손장익 安東大學 1983 安東大學 論文集 Vol.5 No.1

On the theoretical background of "Human Resource Accounting", we can understand firstly the fact that. HRA should also be an object of accounting together with its material resource and its financial resource, secondly that valuation standard for HRA and its model should be dependent On what the information as to HRA will be used for and at where the foundation for its measurement will be, and lastly that, in executing HRA, it should be used and developed initially as an information system for Internal Reporting, and gradually absorbed into a systemed accounting for External Reporting.

외화환산과 물가수준의 변동

손장익,권태환 安東大學 1986 安東大學 論文集 Vol.8 No.1

The activities of today`s multinational corporations have expanded to such an extent that their combined output is estimated now at nearly one-sixth of world economic output. And, inflation, once thought to characterize the economies of underdeveloped countries, is now a common problem of industrialized world. These two phenomina, which reflect world-wide developments of the 1960s and 1970s, have significant accounting implications and promise to present accountants with some of the greatest challenges they will encounter in the future. A particular problem in this regard concerns consolidation of the financial accounts of a firm`s foreign subsidiaries in inflationary environments. This paper reexamines issues underlying the controversy in price-level adjustments and foreign currency translation, with the objective of placing them in proper perspective. The restate-translate versus translate-restate controversy is viewed along with arguments supporting each model. The problem is put into perspective by drawing on recommendations of the AICPA`s Accounting Objectives Stud}' Group; that is, the issues underlying the translation-restatement controversy are discussed from the perspective of a normative decision-framework. Viewed from the perspective of a normative decision model, the translate-restate-restate-translate competing constructs dilemma becomes trivial, because both models essentially reflect a historical cost orientation. In conclusion, current cost-restate method would be more forthright and would minimize the possibility of misleading inferences being drawn by the investing public. The rationale behind this approach is consistent with the arguments for current cost accounting; namely, that it provides a performance measure of current operations that best reflects the maintenance of the firm's dividend-paying ability by preserving its physical capacity to produce goods and services.

持分會計制度에 關한 硏究

손장익 安東大學 1981 安東大學 論文集 Vol.3 No.1

In estimating the assets, it should be done by the present value of the assets as long as there is a possibility of determining objectively the estimate. As there is, therefore, an objective evidence that the investment of the investor in equal to the financial statements of the investee, the investment of the investor ought to be estimated as an equity accounting. But the fact that we apply the equity accounting to the investment in the current period in which we are trying to fixate the consolidate financial statements, contains many questions. And so, taking into consideration of situation in which the International Accounting Standards are being adapted by many advanced countries, we should determine the period for its adaptation, and provide in the law concretely the provisions for the equity accounting to be adapted in our country through a deep theoretical contemplation. And on the other hand, even in the current period during which the equity accounting is not forced yet in our country, we also should consider the direction of the enterprises adapting the equity accounting voluntarily, because of the usefulness of equity accounting.

세금의 기간배분의 의의와 방법에 관한 제문제

손장익 安東大學 社會科學硏究所 1990 社會 科學 論叢 Vol.2 No.1

Because interperiod tax allocation is not adopted in accounting principles of Korea, it is possible to disclose footnotes or supplementary data through providing additional information at present, However, what should be accounted much of is not to be limited by something institutional but to express managerial data. Therefore, beneficial tax accounting practice and decision making are to make out managerial data in order to know tax effects. It should be taken much account of to express the effects of the tax concretely whether it is the financial statement report or the managerial accounting. However, it is not desirable to make difference between taxable income and net income. By making close examination of interperiod tax allocation, by reducing their differences, or by making their differences not increase, it is a matter to be desired to cut down the necessity of interperiod tax allocation.

法人稅의 其間配分의 效果에 관하여 : FASB Statement No.96을 중심으로

손장익 安東大學 1990 安東大學 論文集 Vol.12 No.1

To return to the questions posed at the beginning of this paper, we contend that the use of partial allocation with discounting will accomplish the following: 1) The record-keeping requirements would be greatly simplified. Although there would be a slight increase in complexity for material nonrecurring timing differences (due to the discounting requirement), the large majority of deferred taxes in the past have arisen from timing differences of a recurring nature which are not expected to reverse in the foreseeable future. By eliminating such differences from deferred tax computations, the bulk of the scheduling would be eliminated. 2) The method we propose would be more consistent with current GAAP, as well as with the conceptual framework. The deferred tax liability on the balance sheet would conform more closely to the definition specified by the FASB in its Concept No. 3 of a probable future sacrifice of economic benefits arising from present obligations. By recording deferred taxes for only those timing differences which may reasonably be expected to reverse, the liability account would in fact represent a probable future sacrifice; and by discounting the amounts expected to be paid to their present value, the amount would be presented in a manner consistent with the currently accepted presentation for such other balance sheet accounts as long-term receivables and payables and pension fund assets and obligations. 3) The amounts reported under the proposed method would provide information that is more useful for decision making purposes. Deferred tax adjustments are routinely made by financial analysts in an attempt to convert currently reported data to a more useable form. With partial allocation and discounting, these adjustments would no longer be necessary; and the categorization of deferred taxes based upon their likelihood to be paid is made at the level best equipped to judge, the firm rather than the user. 4) The method we propose would undoubtedly create difficulties for accountants and users of accounting data in the short-run, but we believe the benefits we have described would be recognized immediately be many and in the relatively near future by most others.

充當金의 本質과 設定上의 理論

손장익 安東大學 1985 安東大學 論文集 Vol.7 No.1

Allowance functions as two great essential works, that is, estimated account of both future expense and future loss in an enterprise. Its realization basis can be attained only in overly and shortly accounting the allowance, and it can be said that the nature of allowance is to diversify the contents of accounting information communication by expanding its sphere. The concepts of allowance are enlarged by such bases for its establishment as are based on the accrual basis in cause of expense or the accrual basis, the principle of matching cost with revenues for the contingent loss after the revenues realization, and the possibility of probable loss or the matching which can be estimated. But if there were not the detailed standards for the establishment of allowance, we would show discretion in enlarging the concept of allowance.

有價證券의 評價에 對한 關係法規에 關하여

손장익 安東大學 1980 安東大學 論文集 Vol.2 No.1

The viewpoints of the Accounting Principles agree with those of the Commercial Law and in the viewpoints is prescribed, instead of the profit from valuation, the loss from valuation alone of securities. It is desirable, therefore, that the Korean Income Tax Law which approves of the loss from valuation and at the same time includes the profit from valuation in the taxable income should be revised in the defection considering the viewpoints of the commercial law adopted in a conservative spirit and these of the accounting principles. It Should be known to all, therefore, that acquisition cost has to be fixed including the other cost for buying (Its comission for buying, etc.) to the purchase price (It is not face value.)

任員의 退職慰勞金과 賞與金에 關한 會計處理上의 諸問題

손장익 安東大學 1984 安東大學 論文集 Vol.6 No.1

The contents of this study can be summarized as follows: ① In the accounting standards and the tax laws shall be contained that the accrued severance indemnities receivable officers shall surely be set up and disposed in the balance sheet in the case of satisfying the requirements for setting up them. ② The severance indemnities receivable officers shall be presented in accounts in the form-appropriated their accruals every year-which must be allowanced in every term-end account in accordance with the regulation defining the allowance. ③ There require footnotes in the case of setting up as a special outlay, or of including in the accrued severance indemnities receivable employees, those receivable officers. ④ Bonuses receivable officers, with them considered as forms of future payment, shall be deposed and accrued bonuses for them shall be set up in the balance sheet. ⑤ Though the sum total of bonuses receivable directors also shall be decided at a general meeting of stockholders, the decisions about amount and time and method of the payment shall be left in the hands of the board of directors or the representative director. ⑥ Since it is unreasonable that bonuses receivable auditors shall be decided in .accordance with the management result, they shall be set up a special outlay.

法人稅의 期間別 配分에 關한 硏究

손장익 安東大學 1982 安東大學 論文集 Vol.4 No.1

The primary complaint of those opposed to tax allocation is that the procedure attempts to normalize net income. But the opinion of those who are maintaining the tax allocation is that income taxes are an expense that should be allocated, when necessary and practicable, to income and other accounts, as other expenses are allocated, and Accountants who favor the allocation proposal argue that, in the absence of the proper treatment of the tax charge and the related liability, false and misleading information is provided. On the ground of the above viewpoint, 1 should like to conclude as follows! It is desirable to adopt the interperiod tax allocation which is fitted in our country`s situation, as those of advanced countries in the studying about it as soon as possible.