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임정용(Lim jung-yong) 조선대학교 지식경영연구원 2004 지역개발연구 Vol.9 No.2
Essential role of business accounting or financial accounting is not that adjust interests of the interested parties who enclose enterprise. It indicates relevant enterprise's performance and financial position properly. By the way. It exerts a lot of influences on distribution of economy resources to indicate and publish about performance and financial status. That is. accounting income that is published in financial statements decides taxable income. dividend per share, investment decision-making and lending of capital. Because of this special quality of business accounting, As a result, GAAP's enactment, alteration and public notification of accounting information do part of adjust of interests. Financial agency is organization which danger and margin exist at the same time. It is essential special quality of financial agency. The bad debt recognition in financial agency is action that cancel some of these specific character. These conducts can be one instrument to make macroscopic policy of economy industrial policy. Also, macroscopic policy is made based on it. The bad debt recognition is action that someone damages. There are many types in bad debt recognition. However, must recognize correctly cost - benefit that happen in it that it is consisted of some types and it is important that do it so that decision-making may become rationally. Accounting information is used to do reasonable decision-making. And adjust of interests by used accounting information is attained. Therefore, there is adjust of interests' function to accounting information or GAAP and it is expected.