貨幣價値變動會計에 관한 硏究 = A Study on the Accounting to Changing Money Value

다국어 초록 (Multilingual Abstract)

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.

목차 (Table of Contents)

• Ⅰ.序 論
• Ⅱ.傳統會計에 있어서의 貨幣價値變動會計
• Ⅲ.貨幣價値變動會計의 類型 및 動向
• Ⅳ.貨幣價値變動이 會計에 미치는 영향
• Ⅴ.貨幣價値變動會計의 體系
• Ⅵ.結 論