部門別 財務情報 의 導入基盤과 公示現況 = The Implication of Segment Information Setting type and Disclosure

다국어 초록 (Multilingual Abstract)

Thls research analyses the relation between the standard of segment information (interpretation of accounting standards 50-87) and actual disclosure of company accounting information. The results are as follow.
First, in the United States, before SFAS14 was set up as a accounting standard, the accounting standard was enacted as a fruit of compromising conflicts among institutions representing the interests of keepers and users. The debate regarding segment information started as a means to regulate conglomerates in 1970's. In the 1990's, however, the issue has changed such a way that the AIMR has influenced the revision of SFAS14 to some extent.
Second, despite of potential conflicts in the result of the question are and conflicts nationwide, institutions concerned have maintained cooperative and supplemental relation unlike the United States, especially the board of accounting has established the standard as a gradual way considering companies' capacity in book keeping.
Third, due to adopting the hypothesis that as a result of interpretation 50-87 selected requring the level of higher stage similar to SFAS14 the level of disclosure would be lower, proved the fact that there is certain correlation. The 90 percent of the disclosure information of disclosed companies consist of sales, profits, assets, depreciation, information.

목차 (Table of Contents)

• 1.연구의 목적과 문제의식
• 2.부문별 정보의 공시를 둘러싼 논쟁과 생성기반비교
• (1) 미국의 부문별정보 생성기반과 갈등
• (2) 미국의 부문별정보 개정을 위한 제2라운드(SFAS131의 논쟁)
• (3) 일본의 세그먼트정보 공시기준
• (4) 국제회계기준의 수용여부와 갈등
• 3.우리나라 부문별 재무정보의 도입과 생성기반
• (1) 해석50-87 부문별 재무정보공시의 개요
• (2) 부문별정보의 도입의 의의
• (3) 부문별 재무정보 도입과정의 문제점
• 4.부문별 재무정보의 생성기반과 공시실태와의 관계
• (1) 조사개요
• (2) 분석결과 -부분별재무정보의 공시실태-
• 5.결 론