중소기업 회계기준 도입에 관한 연구 = Adopting New Accounting Standards for SMEs in Korea

다국어 초록 (Multilingual Abstract)

For small and medium-sized enterprises(“SMEs”), the financial statements are generally reviewed by the tax authority and limited number of stakeholders. Thus the generally accepted accounting standards which are developed for larger enterprises with public accountability tend to be too sophisticated for SMEs with limited resources and few interested outsiders.
Since the recent introduction of K-IFRS (Korea-adopted International Financial Reporting Standards) that would be applied to large public companies and financial institutions, the need for adopt new reporting system for SMEs has been increased. Other countries like the EU, U.K., the U.S. and Japan have developed various financial reporting standards according to the size or public accountability of an enterprise.
Among SMEs, the smaller enterprises with very little size and public responsibility (i.e. micro entities) shall be exempted from the obligation of preparing and disclosing financial statements. Tax accounting should suffice for such micro entities’ need. Should they want to attract outside financing,they may voluntarily prepare financial statements.
In order to adopt new financial standard for SMEs, the Korean Commercial Code (the “KCC”) should be revised. More specifically, the KCC and its decree should provide that the SMEs may apply, in addition to the K-IFRS and the Korean GAAP, new financial reporting standard for SMEs.
The scope of SMEs need to be defined by the KCC’s decree in consideration of total asset, paid-in capital, turnover and the number of employees. In designing new financial standards for SMEs, the regulator may refer to the Financial Reporting Standards for Smaller Entities (FRSSE) in the U.K. and the Accounting Standards for SMEs in the Japan. In terms of relieving the SMEs from the burdensome process of accounting, new standards need to be simple and flexible.

참고문헌 (Reference)

1 오수근, "회계규범 입법론: 상법 회계규정과 기업회계기준의 일원화를 중심으로" (53) : 2006

2 김광윤, "중소기업의 회계투명성 제고를 위한 세제·세정 개선방안에 관한 연구" 한국공인회계사회 53 (53): 229-256, 2011

3 신상철, "중소기업의 회계투명성 제고 방안" 중소기업연구원 2005

4 심상규, "중소기업의 회계시스템 정착방안" 한국회계학회 13 (13): 225-257, 2004

5 한국중소기업학회, "중소기업 자율회계지침 공청회 보고자료" 2011

6 정영기, "자산규모에 의한 외부감사 대상 기준이 적절한가" 한국회계학회 17 (17): 109-143, 2008

7 한진수, "우리나라 중소기업의 회계실태와 회계제도 개선방안-중소기업 회계처리특례의 적용실태를 중심으로" 한국회계학회 13 (13): 259-296, 2004

8 금융감독원 회계제도실, "외감법시행령 개정안 입법예고 참고자료"

9 금융감독원 회계제도실, "알기쉬운 국제회계기준"

10 최종서, "비상장 중소기업 회계기준 제정방향에 관한 연구" 한국회계학회 17 (17): 195-230, 2008

11 금융감독원 회계제도실, "국제회계기준의 이해와 도입준비 (개정증보판)" 2009

12 윤승준, "국제회계기준 도입 후의 비상장기업 회계기준 제정방향에 관한 설문연구* 국제회계기준 도입 후의 비상장기업 회계기준 제정방향에 관한 설문연구*" 한국세무학회 11 (11): 9-44, 2010

13 "非上場會社の會計基準にする懇談會 報告書" 2010

14 "日本 中小企業庁 中小企業の会計に関する研究会 中間報告書" 2010

15 藤川義雄, "中小企業向けIFRSの槪要と特徵" 20 (20): 2011

16 FRC, "True and Fair"

17 ASB, "The Future of Financial Reporting in the United Kingdom and Republic of Ireland: the Key Facts"

18 ASB, "The Future of Financial Reporting in the United Kingdom and Republic of Ireland: Appendices"

19 ASB, "The Future of Financial Reporting in the United Kingdom and Republic of Ireland, Part one: Explanation"

20 BIS, "Simpler Reporting for the Smallest Business, Discussion Paper" 2011

21 ASB, "Policy Proposal: The Future of UK GAAP"

22 황인태, "IFRS 도입에 따른 비상장기업회계기준 제정방향: 중소기업 특례규정 분석을 통하여" 한국회계학회 18 (18): 1-34, 2009

23 Paul L. Davies, "Gower and Davies Principles of Modern Company Law (8thEd.)" Sweet&Maxwell 2008

24 CSES, "Framework Contract for projects relating to Evaluation and Impact Assessment activities of Directorate General for Internal Market and Services: 4th Company Law Directive and IFRS for SMEs (Final Repor" 2010

25 EFRAG, "Feedback Statement- EFRAG’s consultation on Compatibility Analysis: IFRS for SMEs and the EU Accounting Directives" 2010

26 "European Commission, Summary Report of the Responses Received to the Commission’s Consultation on the International Financial Reporting Standard for Small and Medium-sized Entities" 2010

27 "European Commission, Final Report of Expert Group: Accounting Systems for Small Enterprises – Recommendations and Good Practices" 2008

28 FASB, "Enhancing the Financial Accounting and Reporting Standard-Setting Process for Private Companies: A Joint Proposal by the Financial Accounting Standards Board and the American Institute ofCertified Pubilc Accountants"

29 Jill Collis, "Directors’ Views on Accounting and Auditing Requirements for SMEs" BERR 2008

30 "Commission Staff Working Document, Impact assessment, Accompanying document to the Proposal for a Directive of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities {Com(2009)83} {Sec(2009)207}"

31 김건식, "21세기 회사법 개정의 논리(제2판)" 소화 2008