先物換去來의 會計處理에 관한 硏究 = A Study of Accounting Treatment for Forward Foreign Exchange Transaction

다국어 초록 (Multilingual Abstract)

We cannot avoid being exposed to foreign exchange risk resulting from the international interest rate or the float exchange rate as far as our nation seeks after the export-oriented high development policy and capital liberalization.
In order to hedge the exchange risk, various techniques have been developed. Among them are the foreign exchange forward and the financial futures.
Also, as the forward exchange transaction tends to increase recently and may be expected to increase continuously, it is requested that we prepare the financial accounting standards about the accounting treatment of the forward exchange transaction.
Therefore, my thesis deals with the accounting treatment such as the theoretical environments of forward exchange transaction, the recognition and time of foreign exchange gain & loss, and the public announcement of all financial tables etc.
During this procedure the questions and improvements of forward exchange transaction are summarized briefly. And in conclusion the introduction of forward exchanged transaction, the necessity of establishment of concrete and coherent financial accounting standard, and the amendment of current business accounting standatd are described

목차 (Table of Contents)

• Ⅰ.序論
• Ⅱ.先物換去來의 理論的 考察
• 1. 先物換去來의 意義
• 2. 先物換去來의 動機
• 3. 先物換去來의 決定
• Ⅲ. 先物換去來의 會計處理
• 1.外貨表示去來
• 2.FASB Statement No.52의 會計處理
• 3.韓國의 先物換去來의 會計처리
• 4.韓國과 美國의 先物換去來의 會計處理比較
• Ⅳ.結論
• <參考文獻>