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李讒洙 건국대학교 1980 論文集 Vol.11 No.1
The consolidated financial statements aim at combining the financial statements of each enterprise which constitutes the enterprise groups. Showing the present conditions of the whole groups accurately. This study tries to study the regulations and rules as to the consolidated financial statement, and the scope of combination and the accounting when a daughter firm acquires. The main points of this study are as follows. (1) About the consolidated accounting. ① the problem? of the name of the daughter firms included and excluded from the consolidated financial statements, ② the problems of the name of the daughter firms which first make the consolidated financial statements, and its contents, ③ the important matters resulting from the difference between the settling date of a daughter firm and that of the consolidated financial statements. ④ the facts of difference and management resetting from the difference of the setting date. ⑤ the facts resulting from the change of management used in making the consolidated financial statements (2) About the standards of accounting. ① the contents and reasons for changing the standard of accounting, ② the contents of the difference between the standards of a daughter firm and those of mother firm of otter daughter firms, ③ ice method of balancing the investment account of the mother firm and the capital account of a daughter firms, ④ the method of refunding the account of the consolidated management, (3) Amendments of financial statements the contents of amendment caused by unfaithful registering of the financial state and of its profit, (4) Valuable securities issued by mother firm,
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李참洙 건국대학교 1982 論文集 Vol.14 No.1
Accounting to changing money value is general term for all the accountings that reflect the fluctation of the currency vague, and is a contrasting conception that came out as a reaction against the historical cost accounting. It is also called the inflation accounting, because it concentrates on the inflation phenomenon prevalent in the present-day economy. The purpose of the accounting to changing money value is to improve the present historical cast value accounting and the measurement system of the present accounting process. The efforts for such improvemts are a world-wide trend. Because of the effects of inflation in the present time, there have been a movement to modify and break away from the historical cost accounting. The Netherlands and Brazil adopted the current value accounting a long time ago, and the United States of America, Great Britain, and Canada are going in the direction of introducing the accounting to changing money value as the inflation has become aggravated after 1971 on account of the "oil shock" and other reasons. In view of the world-wide tendency to introduce and develop the accounting to changing money value, the provisions on accounting in this country is in a very poor state, and I think we should not overlook the present reality that we are coming out of the stage of the general purchasing power accounting and are entering into the phases of developing and trying to unify the current value accounting and the replacement cost accounting.
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이참수 강릉대학교 영동산업문제연구소 1984 産經論叢 Vol.2 No.-
The amalgation in itself means that two enterprises or more are to be on the line of unification in one company for centralization and specification in production, diversification in management, enlargement of marketing share and removal of disadvantages in competition. We can treat it in two ways such as legal and economic aspects. The legal amalgation is a sort of a legal behavior by merging two companies according to the extra stipulation and the from is consisted of Merger and Consolidation. After amalgation is finished, one can absorb the assets and stocks from another by consolidating the two sides. Merger and Consolidation are able to take the marginal profits and loss & profit by the way of amalgation, in this case the marginal profits must be referred to capital reserves. The amalgation accounting is a very complicated one, and the accounting theory and practice must be treated unartifically and spontaneousely in dealing with the Merger or Consolidation in the amalgated transaction.
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김상조,이참수 상명대학교 경영연구소 1994 경영학연구 Vol.- No.2
The most significant characteristic of consolidated tax return(C. T. R. )is to integrate whole income of affilliated corporations group and eliminate the income occured from intra-group transactions. Thus C. T. R., reflecting economic substance, makes affilliated corporations which are seperated entities single taxation unit. The aim of this system is to impose tax on economic substance, thereby to realize fairness of taxation which meet ability to pay tax. The purpose of this study lies in presentation of theoricl basis to inducement by analysing tax difference between C. T. R. and existing system of Korea. The results of the study are summarized as follow. 1. The underlying basic idea of C. T. R. is to realize fair taxation to meet economic substance. 2. Inducement of C. T. R. shall be decided to enforce after analysis of the effect in both side of tax policy and business management. 3. The type of system, the scope of application and method of calculating technique swill infuluence in decision on participation in C. T. R. of each affliated corporations. Therefor these shall be decided considering the occation of inducement. 4. Analysing the tax effect, criteria to induce C. T. R is proposed as follow. 1) The C. T. R. enforced in each country is classified into consolidated taxation type and profit & loss transference type. For the convenience of enforcement profit & loss transference type is preferable. 2) In the first stage of enforcing C. T. R. the scope of stockholding ratio shall be one hundred percent and gradually become broadened. 3) Participation in C. T. R. shall be depended upon the option of the each country and the recovery shall be restricted. 4) Profit & loss occurred from intra transaction of affilliated corporations group deffered from sellers and returned until sold outside of the group. 5) Distrbution method of tax of C. T. R. shall be choice of group companies. 6) The interest of arbitration among minor group of shareholders shall be depended upon their self-decision. The C. T. R. is enforced in relatively developed countries of economy and needed precise structure of system to induce it. There were as many study on consolidated financial statement to induce and such study contributed so much. Also many study on C. T. R. will be helpful to induce the system, thus such research is expected more.
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