우리나라 合倂會計에 관한 硏究 : 合倂會計準則의 實務受容性을 中心으로 In Aspect of The Acceptability of Accounting Standards for Business Combinations = A Study on The Accounting of Consolidation in Korea
저자
申文徹 (建國大學校 商經大學 經營學科 敎授, 經濟學博士)
발행기관
학술지명
권호사항
발행연도
1989
작성언어
Korean
KDC
325.000
자료형태
학술저널
수록면
321-343(23쪽)
제공처
소장기관
Ⅰ.Purpose of Study
Many companies elavate their abilities in purchasing of raw material, production and marketing, etc. by business combinations. How do companies business combinations-economic events-recognize, measure and report is important issue in financial accounting. Recently, business combinations are also increasing in Korea. SEC enacted Accounting Standards of Business Combinations in December 1986, the Standards have been applied in accounting practices since 1987.
The purpose of this study was to take out the problems of accounting for business combinations and to prepare their improving plans by appraising the degree of acceptability of Korean Accounting Standards for Business Combinations in accounting practices.
II.Research Methodology
The methodology in this study was theoretical review and empirical test.
The first, existing literatures - accounting standards of United States and Japan, International Accounting Standard - were critically reviewed, and theoretical background of Korean Accounting Standards was surveyed.
The second, the process of empirical study was as follows
1.Selecting the cases of business combinations and dividing the cases into two Korean groups - before and after 1986.
2.Surveying the accounting practices for business combinations in aspect of
a. the characteristics of business combinations - economic substance
b. the measurement of assets and liabilities
c. the accounting for difference between net asset being purchased and its coat in business combinations
d. the accounting for capital reserve and retained earning of combined companies
e. the faithfulness of disclosure
3.Appraising the acceptability of Accounting Standards of Business Combinations.
III. Conclusion
1.The characteristics of business combinations in Korea was "merger," combining companies and combined companies were related companies before business combinations, and combining companies almost issued stock for combination.
So, economic substance of business combination in Korea was "purchase," and purchase method of Accounting Standards for Business Combinations is a appropriate method. Conclusively, there are not problems in purchase method of Accounting Standards of Business Combinations.
2.Most of combining companies accounted assets and liabilities by book value and only one company did by fair value.
So, in aspect of the measurement of assets and liabilities, Accounting Standards for Business Combinations are well not applied to practices.
3.Most of combining companies accounted the difference between net asset and its cost as "good will" or "gain in business combination" in accordance with Accounting Standards for Business Combinations.
4.While most of combining companies accounted capital reserve and retained earning as "gain in business combination," Some companies didn't account as "gain in business combination" but as capital reserve or retained earning. And the retained earning was almost that accumulated by Korean tax law.
5.Most of companies disclosed sufficiently the content of Business combination. But, some companies did not disclose it.
Conclusively, in Korea, Accounting Standards for Business Combinations is in accordance with the characteristics (economic substance) of business combination and well accepted in practices. But, there are some problems in aspects of the measurement of assets and liabilities of combined companies, the accounting of capital reserve and retained earning of combined companies and the disclosure of the content of business combination. These problems are caused by the influence of tax law accounting and the absence of the management's will to be willing to offer a useful information to interest parties.
So, for solving these problems, the rational amendment of tax law and the evaluation of management's will to offer a useful information are needed.
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