우리나라 合倂會計에 관한 硏究 : 合倂會計準則의 實務受容性을 中心으로 In Aspect of The Acceptability of Accounting Standards for Business Combinations

申文徹 건국대학교 1989 學術誌 Vol.33 No.1

Ⅰ.Purpose of Study Many companies elavate their abilities in purchasing of raw material, production and marketing, etc. by business combinations. How do companies business combinations-economic events-recognize, measure and report is important issue in financial accounting. Recently, business combinations are also increasing in Korea. SEC enacted Accounting Standards of Business Combinations in December 1986, the Standards have been applied in accounting practices since 1987. The purpose of this study was to take out the problems of accounting for business combinations and to prepare their improving plans by appraising the degree of acceptability of Korean Accounting Standards for Business Combinations in accounting practices. II.Research Methodology The methodology in this study was theoretical review and empirical test. The first, existing literatures - accounting standards of United States and Japan, International Accounting Standard - were critically reviewed, and theoretical background of Korean Accounting Standards was surveyed. The second, the process of empirical study was as follows 1.Selecting the cases of business combinations and dividing the cases into two Korean groups - before and after 1986. 2.Surveying the accounting practices for business combinations in aspect of a. the characteristics of business combinations - economic substance b. the measurement of assets and liabilities c. the accounting for difference between net asset being purchased and its coat in business combinations d. the accounting for capital reserve and retained earning of combined companies e. the faithfulness of disclosure 3.Appraising the acceptability of Accounting Standards of Business Combinations. III. Conclusion 1.The characteristics of business combinations in Korea was "merger," combining companies and combined companies were related companies before business combinations, and combining companies almost issued stock for combination. So, economic substance of business combination in Korea was "purchase," and purchase method of Accounting Standards for Business Combinations is a appropriate method. Conclusively, there are not problems in purchase method of Accounting Standards of Business Combinations. 2.Most of combining companies accounted assets and liabilities by book value and only one company did by fair value. So, in aspect of the measurement of assets and liabilities, Accounting Standards for Business Combinations are well not applied to practices. 3.Most of combining companies accounted the difference between net asset and its cost as "good will" or "gain in business combination" in accordance with Accounting Standards for Business Combinations. 4.While most of combining companies accounted capital reserve and retained earning as "gain in business combination," Some companies didn't account as "gain in business combination" but as capital reserve or retained earning. And the retained earning was almost that accumulated by Korean tax law. 5.Most of companies disclosed sufficiently the content of Business combination. But, some companies did not disclose it. Conclusively, in Korea, Accounting Standards for Business Combinations is in accordance with the characteristics (economic substance) of business combination and well accepted in practices. But, there are some problems in aspects of the measurement of assets and liabilities of combined companies, the accounting of capital reserve and retained earning of combined companies and the disclosure of the content of business combination. These problems are caused by the influence of tax law accounting and the absence of the management's will to be willing to offer a useful information to interest parties. So, for solving these problems, the rational amendment of tax law and the evaluation of management's will to offer a useful information are needed.

計定科目 設定의 諸問題

申文澈 건국대학교 1968 經商論集 Vol.1968 No.4

協業 農業 會計制度의 硏究

申文澈 건국대학교 1971 學術誌 Vol.12 No.1

흙벽돌의 壓縮强度에 關한 硏究

申文澈 全南大學校 農漁村開發硏究所 1965 農業科學技術硏究 Vol.3 No.-

It is a comman knowledge that the earthen block is one ?? important construction materials especially on the farming and fishing ??, for its material is easily obtainable at comparatively cheap cost. But in the utilization of earthen block the Compressive strength is the most important problem to tackel and in this experimeutal research I ?? to find out the effect on strength of the combination rate between several ?? of soil as main component, and cement, lime, sand, water. The disadvantage of earthen block after completion of structure is the weakening of strength owing to absorption of water and freezing, and the study of this problem will be my future work. Results of the Experiments The following are the summary of the experiments I have made : 1. In cement-soil mixture, the greater the amount of cement. 2. Except for Table 3 and Table 5, in molding, the greater the amount of water, the greater the strength of the block. 3. Strength increases as the ramming increases up to 6 rams, but not increase in strength after 7 rams. 4. The silty loan(white sandy earth) found in Chang Sung-Gun is found unsuitable for block because of its low strength. 5. The silty clay loam(red) shows its highest strength when 92% of it is combined with 8% of line, and when 44% of it is combined with 56% of sand. 6. The sandy(red) shows the highest strength when 86% of it is combined with 14% of lime, and in case that sand is mixed, 75% of it and 25% of sand show the highest intensity. 7. The sandy loan(yellow) shows its highest strength when 86% of it is combined with 14% of lime, and when sand is mixed, 60% of it and 40% of sand show the highest. 8. The sandy loan(black) shows the highest strength when 92% of it is combined with 8% of lime, and when sand is mixed, 75% of it and 25% of sand show the highest strength.

外部監査制度에 관한 硏究

申文澈 건국대학교 1976 學術誌 Vol.20 No.1

統一原價計算制度와 導入에 관한 小考

申文澈 건국대학교 1966 經商彙集 Vol.1966 No.2

建設假計定에 관한 硏究

申文撤 건국대학교 1988 學術誌 Vol.32 No.1

The historical cost of acquiring an asset includes the costs necessarily incurred to bring it to the condition and location necessary for its intended use. By the way determining the cost of fixed asset is a problem when companies construct their own assets. Without a purchase piece of contract price, the company must, through proper allocations and distribution of costs and expenses, arrive at the constructions of cost to be entered in the property records. Materials and direct labor used in construction pose no problem because these costs can be traced directly to work and material orders related to the fixed assets constructioned. However, the assignment of indirect costs of manufacturing creates special problems. These indirect costs, called overhead or burden, consist of such items as power, heat, light, insurance, property taxes on factory buildings and acquirment factory supervisory labor, depreation of fixed assets, and supplies. These costs may be handled three ways. (1) Assign no fixed overhead to the cost of the constructed asset. (2) Assign a portion of all overhead to the construction process. (3) Allocate on basis of lost production. The other problem relating construction in process a/c is interest costs. The proper accounting for interest costs has been a longstanding controversy in accounting. Three approaches have been suggested to account for the interest incurred in financing the construction or acquisition of property, plant, and equipment. (1) Capitalize no interest charges during construction. (2) Capitalize only the actual interest costs incurred during construction. (3) Charge construction with all costs of funds employed, whether identifiable or not. The Korean Financial Accounting Standards are not regulated sufficiently the scope of costs of self-constructed assets. Therefore, various accounting methods for self-constructed assets are adopted by Korean companies. The usefulness of information must be evaluated in relation to the purposes to by served, and the objectives of financial reporting are focused on the use of accounting information in decison making. The Korean Financial Accounting Stanards on self-construction assets, therefore, should be amended in relation to offer the useful accounting information to decision makers by setting up the definite scope of fixed assests costs. And development of effective co-ordination methods between financial aocounting and tax accounting are desirable.

우리나라 上場會社의 業務監査에 관한 硏究

申文澈 건국대학교 1990 論文集 Vol.3 No.-

Internal operational auditing (IOA) is a system that investigates and appraises the efficiency and effectiveness of operational activities and procedures of organization, finds problems being in organization and suggests the solving method of those problems to top management. IOA is being important as the scale of company is being large and its operation is being complicated. So, this study is designed to investigate actual conditions of IOA in Korean listed companies and suggest the improving points by the result of investigation. For methodology in this study, literature investigation and actual condition research is selected. Company's organization is derided into sin units and IOA of each unit was reviewed by literature and questionaire. Especially IOA of information system was treated deeply in theoretical review because information system is being by introducing computer into moddern organization. Research of actual conditions of IOA was executed for sixty companies which sent answers for questionaires. The result of analysis is as follows. 1. Operation of information system; in our country, the computer was introduced recently (32 companies (80% of the companies (42) which have the computer) introduced the computer before less than five years), the companies having auditing regulations were 18 companies (43% of 42), and the companies haying auditing experience for information system were 12 companies (28% of 42). So, in our country introducing more computer into companies and more carrying out IOA for information system are needed. 2. Operation of manufacturing section; IOA of this section was not treated importantly. (5th among six) 3. Operation of personnel section; IOA of this section was not treated importantly. (4th among six) 4. Operation of sales section; IOA of this section was treated importantly. (2nd among six). Especially IOA of sales costs and receivables were carried out very well. 5. Operation of advertisement section: IOA of this section was treated importantly. (Same as sales section) 6. Operation of physical distribution section; IOA of this section was not importantly. (6th among six). On the other hand, auditors responsible for auditing section was treated as director (75%, 45 of 60 companies), and 20% of auditors was part-time service. So, computerizing of operation and uplifting of top management's cognition for IOA are needed in our country. By doing so, operation of company can have efficiency and effectiveness.

貨幣價値 變動 會計에 관한 考察

申文澈 건국대학교 1975 法經論叢 Vol.1975 No.10

監査意見表明에 관한 硏究

申文澈 건국대학교 1979 商經論叢 Vol.- No.14