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    粉飾決算에 대한 一考察 = A Study on Windowdressing Settlement of the Book Closing

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    https://www.riss.kr/link?id=A75030270

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    다국어 초록 (Multilingual Abstract) kakao i 다국어 번역

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    한국어
    The purpose of this study is to understand the windowdressing settlement of the book closing.
    The method taken in this paper is to study various kind of written materials on this subject.
    The interesting groups of business want to get on useful accounting information from business entity for economic decision-making.
    According to the generally accepted accounting principles, financial statements consists of the recorded facts, personal judgements and accounting conventions.
    Some of managers often windowdress the financial statements to conceive the failure of business activities.
    In this paper some problems of the windowdressing settlement of the book closing study with it’s causes.
    Accounting is language of business. It appears in the financial statements of the business entity.
    We must prevent windowdressing of the book closing by manager or employee, because the interesting groups of business want truthful accounting reports and useful accounting informations for economic decision-making.
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    The purpose of this study is to understand the windowdressing settlement of the book closing. The method taken in this paper is to study various kind of written materials on this subject. The interesting groups of business want to get on useful acco...

    The purpose of this study is to understand the windowdressing settlement of the book closing.
    The method taken in this paper is to study various kind of written materials on this subject.
    The interesting groups of business want to get on useful accounting information from business entity for economic decision-making.
    According to the generally accepted accounting principles, financial statements consists of the recorded facts, personal judgements and accounting conventions.
    Some of managers often windowdress the financial statements to conceive the failure of business activities.
    In this paper some problems of the windowdressing settlement of the book closing study with it’s causes.
    Accounting is language of business. It appears in the financial statements of the business entity.
    We must prevent windowdressing of the book closing by manager or employee, because the interesting groups of business want truthful accounting reports and useful accounting informations for economic decision-making.

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    목차 (Table of Contents)

    • Ⅰ. 會計現象과 會計環境
    • Ⅱ. 粉飾決算과 그 實行理由
    • Ⅲ. 會計上 不正誤謬와 粉飾
    • Ⅳ. 眞實한 會計報告와 粉飾
    • Ⅴ. 財務諸表監査와 不正誤謬의 發見
    • Ⅰ. 會計現象과 會計環境
    • Ⅱ. 粉飾決算과 그 實行理由
    • Ⅲ. 會計上 不正誤謬와 粉飾
    • Ⅳ. 眞實한 會計報告와 粉飾
    • Ⅴ. 財務諸表監査와 不正誤謬의 發見
    • Ⅵ. 結言
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