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우리나라의 聯結會計制度에 관한 硏究 : 聯結財務諸表基準(案)을 중심으로
宋忠錫 건국대학교 1985 論文集 Vol.20 No.1
The general purpose of conccolidated financial statements is to present, primarily for the benefit of the shareholders and creditors of the parent company, the results of operations and the financial position of a parent company and its subsidiaries essentially as if the group were a single company. There is a presumption that consolidated financial statements are more meaningful than seperate financial statements and that they are usually necessary for a fair presentation when one of the companies in the group directly of indirectly has a controlling financial interest in the other companies. Consolidated financial statements have been developed to meet the need for information concerning the financial position and results of operations of a group of companies. This study deals with the improvement of the quality of accounting for group companies in Korea in connection with the proposition of the Accounting Standards for Consolidated Financial Statements (hereinafter referred to as "Proposed Standards"). The major objective of this study is activation of accounting for Korean group companies as a single economic entity in accordance with comparative analysis of accounting between Korea and foreign countries, for example, U.S.A, Japan, International Accounting Standards Committee, etc. The Proposed Standards prepared by Korean Securities Exchange Commission was Published in August 1984. The Standards, however, has some problems in accordance with theoretical and practical viewpoint. So, the following subjects should be reflected to the Standards to provide consolidated financial information about single economic entity in order to permit reasonable judgements and economic decision making by users of the information. 1. In certain circumstances companies other than subsidiaries are treated as subsidiaries in the consolidated financial statements, so consolidation scope should be regulated definitely for providing of more meaningful consolidated financial information. 2. Only one consolidated financial statements for one certain group company should be prepared. 3. Investments in a company in which ownership by the controlling company is not less than 10% but not over 500 of the outstanding voting shares (and also unconsolidated) should be valued on the equity method. 4. The further specific regulations should be prepared on the managerial control concept in order to exclude the possibility of accounting wilfulness. 5. A subsidiary should be excluded from consolidation if not material or control is to he temporary. 6. Amendment of related regulations (Auditing Standards, Securities Exchange Act, Commercial Law and etc.) is desirable to activate the consolidated accounting for Korean group companies.
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宋忠錫 건국대학교 1987 論文集 Vol.24 No.1
The income statement is a summary of certain types of changes during the period being reported on, and the balance sheet summarizes the resource measurements and financial relationships at the end of this period. However, almost all of the figures included in these statements are tentative in nature, bacause of uncertainties regarding the future. As time passes and additional information is obtained, many of these uncertainties are resolved. Therefore, many of the events occuring after the statement date affect the validity of the statements or the interpretations of them and the resulting decisions based on the information presented in the statements. To the extent that material events occur or become known after the statement date and before the report is completed, the objective of disclosure requires that this information be properly revealed in the report. Three types of relevant events that may occur after the statement date and before the issuance of the financial statements and audit report are: (1) events that should be recorded and reflected in the financial statements; (2) events that should be disclosed parenthetically or in footnotes to the financial statements; and (3) subsequent events not conventionally recorded, reflected, or otherwise disclosed in the financial statements. Events of the first type are those that provide additional evidence with respect to uncertain conditions that existed at the balance sheet date. Evidence of this type normally discloses material inaccuracies in initial estimates of financial statement representations that were made at the balance sheet date Events or transactions of this category usually represent a working out of economic circumstances that were somewhat uncertain at the balance sheet date. Where such subsequent events disclose inaccuracies in initial estimates, management should apply the information to adjust the statements to reflect all evidence available up to the date of issuance of the financial statements. Invents of the second type reflect new conditions that were not reasonably forseeable at the balance sheet date. Subsequent events in this category must relate to factors that require disclosure in the financial statements, to make the statements meaningful and/or not misleading. Events of the third type are those that do not affect the accuracy of accounting estimates contained in the financial statements, or do not affect the interpretation of the financial statements. Describing such events in the notes to the financial statements could result in confusion and misinterpretation of those statements. By the Korean Commercial Code, Financial Accounting Standards and Auditing Standards are not regulated sufficiently the disclosure of the information of subsequent events. The usefulness of information must be evaluated in relation to the purposes to be served, and the objectives of financial reporting are focused on the use of accounting information in decision making. The Korean Regulations on subsequent events, therefore, should be amended in relation to offer the useful accounting .information to decision makers by setting up the definite subsequent events period, concrete classification and enumerating of subsequent events and presentation of proper method of disclosure.
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