연금회계준칙 제정에 따른 국가회계의 개선방안 연구 = A Study on the Improvement of Governmental Accounting Following the Introduction of Pension Accounting Standards

다국어 초록 (Multilingual Abstract)

This paper is to understand the key issues relating to pension provision allowance which is to be treated as a governmental liability following the introduction of Pension Accounting Standards. Pension provision allowance is important issue not just by its sizable proportion in a governmental liability but also by its representation as the financial sustain-ability of pension plans. However, current Pension Accounting Standards contains considerable problems in terms of relevance and reliability, Ie., the qualitative characteristics of financial statements. Namely, since there is no regulation on reassessment, the amount of pension provision allowance remains the same until the time of reassessment. In addition, since there are no procedures to verify the assumptions used for calculating pension provision allowance, it is hard to estimate the exact amount of provision allowance.