聯結材務諸表에 있어서 聯結範圍에 關한 硏究 = A Study on area of Consolidation in Consolidated Financial Statements

다국어 초록 (Multilingual Abstract)

A study on area of consolidation is most primary issue in consolidated financial statements. Because, as consolidated financial statements is met a social needs and business administrative necessity, it is a decisive factor to consolidate what subsidiary and how.
This treatise base upon our own a rule of financial statement in corporation securities maket in 1975 as well as the revised rule of financial statements in 1976, japan's a rule of consolidated financial statement and a principle of consolidated financial statement, AAA supplementary statement No.7 and international accounting standards that appeared a result of modern accounting's development.
To select issues for consideration of above contents are as follows.
1. Substantial control standards; by explanation of control concept in the international accounting standards, first ; owns directly more than half of the voting power in another company, seond ; has the power to control, by statue or by agreement, the financial and operating policies of the management of another company. The substantial control standards indicates the latter.
Our own current a rule of financial statement don't accept it except indirect owenership.
2. Principle of materiality; this principle is a quantitive standards on small scale subsidiaries.
Since SEC announced the standards of materiality, korea as well as japan are concerned with them.
3. Business of character different; if the business of a subsidiaries such as a bank or an insurance company is character different from that of other companies in the group, it has been considered sufficient for area of consolidation.
4. Foreign subsidiaries; the exclusion from the area of consolidation of foreign subsidareies of that the subsidaries operates under conditions in which severe restriction on the transfer of funds by war, political, economic and social uncertanity.
Ⅳ chapter take into the fundamental assumptions of consolidation to solve above subject. This is as follows
1. Objectivity; this mean the exclusion of the subjective interpret on the area of consolidation.
2. Consistency; this imply consistency from one period to another for accounting policies and normal view as a going concern.
3. Practicability; it must be practicable to decide on the area of consolidation.
Finally, a purpose of this study is not only to grope practical direction but also to promote understanding on the area of consolidation.

목차 (Table of Contents)

• Ⅰ. 序 論
• Ⅱ. 聯結의 範圍
• 1. 우리나라의 財務諸表規則.
• 2. 日本의 聯結財務諸表原則 및 規則
• 3. 美國의 AAA補充意見書
• 4. 國際會計基準 第3號
• Ⅲ. 聯結範圍의 問題點
• 1. 實質的支配力基準
• 2. 重要性의 原則
• 3. 異種企業
• 4. 在外從屬會社
• Ⅳ. 聯結範圍 決定에 있어서 基礎定的前提의 導入
• 1. 客觀性
• 2. 繼續性
• 3. 可能性
• Ⅴ. 結 論