회계정책의 경제적 효과 = Economic Consequences of Accounting Policy

다국어 초록 (Multilingual Abstract)

Accounting policy is the process of selection of specific alternative reporting methods, measurement systems, and disclosure techniques among all that might be available for financial reporting by business enterprises.
Traditionally, accounting policy has been based on generally accepted practice and inductive-deductive logic in an attempt to narrow the areas of differences. Research, particularly in the areas of capital markets and human information processing, does provide some assistance in meeting the objectives of accounting policy to improve social and economic welfare. Other social and economic consequences should also be considered in accounting policy decisions in relationship to the costs and benefits of the policies.

목차 (Table of Contents)

• 1.회계정책의 본질
• 1·1.회계정책의 의의
• 1·2.회계이론과 회계정책
• 2.회계정책의 필요성
• 2·1.회계정책의 이론적 근거
• 2ㆍ2.회계정책의 목표
• 2·3.통일성과 비교가능성
• 3.회계정책의 경제적 효과
• 3·1.정책효과의 의의
• 3·2.경제적 효과
• 3·3.국가적 목표
• 3·4.기타 경제적 효과
• 4.요약 및 결론
• 참고문헌