우리나라 기업회계기준의 국제화 방안에 관한 연구 = (A) Study on the Internationalization of Korean Accounting Standards

다국어 초록 (Multilingual Abstract)

As business environment changes rapidly, accounting standard s adaption is became to international problem. It is necessary to focus from domestic coordination to international standardization.
The international environment is rapidly changing, and the accounting area is not exception either. The international accounting area has been emerged as one of important aspect in understanding globalizing accounting theory and practice.
In Korea, with the financial crisis in the end of 1997 and with the strong pressure from IMF, Korean Accounting Standards are forced to be adjusted to the IASs. We need to know current trend of international accounting standards.
Each country's regulation agencys have powerful authories for standards setting and operation of accounting standards. But they are different from its setting and operation as their environment. So international standardization of accounting standards needs necessary. One of problem is coordination between financial accounting and tax law. So this paper reviews relations of financial accounting, tax law and security exchange law, and examines our country's status.
This paper recognizes importance of international accounting in the trend of internationalization of capital market. The articles in international accounting area are classified into 7 research field. Classifying into 7 fields in this paper does not mean that research fields in international accounting should be limited to these 7 fields. The classification is made based on article topics which have been relatively frequently published in the United State. It is intended to enhance the Understanding of present status of international accounting research.
The main purpose of this paper is not to criticize the current status of international accounting articles but to bring attention of accounting researchers into international accounting area. More accounting researchers are interested in international accounting with the trend of internationalization of accounting standards in many countries.
Research on international accounting in Korea should start with comparative analysis of accounting practice in countries which have frequent trades and capital transactions with Korea. The research should be further developed in the direction of introducing and understanding of our accounting system.

목차 (Table of Contents)

• 목차 = ⅰ
• ABSTRACT = ⅲ
• 제1장 서론 = 1
• 제1절 연구의 목적 = 1
• 제2절 연구의 범위와 방법 = 3
• 제2장 회계환경의 변화와 국제회계 = 4
• 제1절 회계환경의 변화 = 4
• 제2절 국제회계의 발전방향 = 8
• 제3장 기업회계기준 국제화의 문제점 = 23
• 제1절 기업회계기준의 국제화 = 23
• 제2절 기업회계기준 국제화의 문제점 = 29
• 제4장 기업회계기준의 국제화 방안 = 32
• 제1절 회계기준의 국제화 방안 유형 = 32
• 제2절 국제화 방안의 분석 = 44
• 제5장 요약 및 결론 = 54
• 참고문헌 = 57