국제회계기준과 기업회계기준의 비교연구 = A Comparative Study between international Accounting Standards and financial Accounting Standards

다국어 초록 (Multilingual Abstract)

AbstractAccounting principles have largely been developed on a national basis, often with
significant differences from country to country. The need for uniform accounting
principles for international financial reporting has been recognized for many years. A
major step toward realizing this objective was taken with the creation of the
International Accounting Standards Committee (IASC). The work of the IASC is
controlled by a board consisting of representative from accountancy bodies in 13
countries. IASC is related to the International Federation of Accountants (IFAC) through
common membership and common sponsorship. International Accounting Standards
(IASs) issued by the IASC are not mandatory until they are adopted by a particular
country. Many countries that do not have their own standard-setting body adopt the
IASs as their national standards. IASs are used by multinational enterprises to assist
users from different countries in understanding their financial statements. IASC has full
and complete autonomy in the setting of IASs.When we compare International Accounting Standards (IASs) with Financial Accounting
Standards (FASs), we find a wide difference between IASs and FASs.The objective of financial statements of IASs follows decision usefulness approach and
accountability approach, but it of FASs follows only decision usefulness approach. It is
reasonable that the objective of financial statements of FASs adds decision usefulness
approach to accountability approach.IASs adopt a indirect method to processing inventory valuation loss, but FASs adopt a
direct method to processing it. FASs must adopt indirect method because it reflects
variety of inventories.Cash of cash flow statements (CFS) in IASs is cash on hand and demand deposits, but
cash of CFS in FASs is cash on hand and deposits. Cash of CFS in FASs must change
deposits in demand deposits because deposits are restricted to use.Foreign enterprise in FASs must be classified foreign operation and foreign entity
because of its characteristic.Gain of business combination in FASs must change capital reserve in negative goodwill
because of getting consistency.FASs adopt a prospective approach for changes in accounting policies. But FASs must
adopt a retroactive approach because of raising comparability.A financial instrument is any contract that gives rise to both a financial asset of one
enterprise and a financial liability or equity instrument of another enterprise. FASs
should establish the specific accounting standards of financial instruments.The costs of computer software to be purchased should be processed deferred asset, not
current expense. It is reasonable that the cost of it is amortized within a certain period
of time.A joint venture is a contractual arrangement whereby two or more parties undertake an
economic activity which is subject to joint control. FASs should make financial
reporting standards of interests in joint venture.

목차 (Table of Contents)

• Ⅰ.서론
• Ⅱ.국제회계기준의 제정 배경
• Ⅲ.국제회계기준과 기업회계기준의 비교
• 1.재무제표의 목적
• A.국제회계기준
• B.기업회계기준
• C.평 가
• 2.재고자산의 평가
• A.국제회계기준
• B.기업회계기준
• C.평 가
• 3.현금흐름표상의 현금 범위
• A.국제회계기준
• B. 기업회계기준
• C.평가
• 4.외화환산회계의 해외사업분류
• A.국제회계기준
• B.기업회계기준
• C.평가
• 5.합병차손익의 회계처리
• A.국제회계기준
• B.기업회계기준
• C.평 가
• 6.회계변경의 회계처리
• A.국제회계기준
• B.업회계기준
• C.평가
• 7.금융상품의 회계처리
• A.국제회계기준
• B.기업회계기준
• C.평가
• 8.컴퓨터 소프트웨어(software)의 회계처리
• A.국제회계기준
• B.기업회계기준
• C.평가
• 9.조인트 벤처(joint venture) 지분의 재무보고
• A.국제회계기준
• B.기업회계기준
• C.평가
• Ⅳ.결론