代替原價會計에 關한 理論的 硏究 = A Theoretical Study on the Replacement Cost Accounting

다국어 초록 (Multilingual Abstract)

Financial Statements are expected to represent fairly and in up-to-date terms the financial characteristics of firms. Under the significant inflation, historical cost accounting does not reflect the effects on changes in monetary value. Therefore, for providence of fair information and maintenance of material capital, inflation accounting is required.
Three important methods of inflation accounting is general price-level accounting, current value accounting (replacement cost accounting) and general price level adjusted current value accounting. I selected replacement cost accounting.
Replacement cost accounting defined as a system that uses current market price data to reflect the performance of various entities. The usefulness of replacement cost accounting can be summarized as follows.
① It can distinguish holding gains from operating profits.
② Replacement cost represents current prices that must be paid for acquisition assets or services, therefore a matching of current costs with current revenue permits a optimum measure.
Inspite of this usefulness, replacement cost accounting includes some weak points.
① Replacement cost accounting is lack of objectivity to select the price index.
② It is required excessive time and efforts to inform the replacement cost adjusted reports.
I think that replacement cost accounting is most useful method, provided that can be obtained the objectivity and reliability of replacement cost measuring.
In my country, inflation accounting has not been adopted formally yet. Adoption of inflation accounting is required through security of objectivity and adjusting standard.

목차 (Table of Contents)

• Summary
• Ⅰ. 序 論
• Ⅱ. 代替原價會計의 一般理論
• 1. 代替原價의 槪念
• 2. 代替原價會計의 特徵
• 3. 代替原價의 算出方法
• 4. 代替原價財務諸表의 作成
• Ⅲ. 代替原價會計의 評價
• Ⅳ. 物價變動會計의 導入方案
• 1. 物價變動會計의 導入에 따른 問題點
• 2. 物價變動會計의 導入을 위한 提言
• Ⅴ. 結 論
• 參考文獻