主要諸國의 外貨換算會計에 관한 比較 硏究 = A Study on the Accounting for Foreign Currencies in the Main Countries

다국어 초록 (Multilingual Abstract)

In accordance with the internationalization of enterprise management a new research problem of accounting for foreign currencies has been brought about in the field of accounting to measure and communicate the economic phenomena concerning the enterprise activity.
This study aims at finding out a direction to proper accounting for foreign currencies necessary to our situation through comparing and analyzing the translation system of accounting for foreign currencies in the main countries and examining their characteristics and Korean accounting standards. This is based on the reserch bulletin, statements, exposure drafts, reporting, opinions, memorandum, and the other main documents issued in the International Accouting Standard Committee and the authorities concerned in the main countries.
In Korea the continued promotion of economic rapid growth and industrial policy for international market resulted in the increase of national economic overseas dependancy and escalating internationalization of enterprise activity. Therefore, the theoretical readjustment on accounting for foreign currencies is necessarily asked for in order to measure and communicate the accounting information adaptable to this new accounting environments.
The accounting for foreign currencies is a process to designate the title of accounts denominated and measured in foreign currencies in domestic currencies using the exchange rate. This currency translation can be divided into the translation of foreign currency transactions and of foreign currency financial statements according to the translation demands.
The translation of foreign currency transactions is to sum up the assets and liabilities denomiated into Korean Won using the fair exchange rate on the financial statements designated in domestic currency. And the translation of foreign currency financial statement is to count the financial statement of foreign entity by foreign currency translated into reporting currency on the consolidated financial statement of reporting enterprise.
As for the accounting for foreign currencies of America, "Foreign Exchange Losses" was officially proclaimed in the Bulletin of the Amenican Institute of Accountants, No. 92 for the first time in 1931 and recommended the current- non- current method. And then "Foreign Operation and Foreign Exchange" of ARB, No. 43 in 1953 and "Reporting Foreign Operation" by S. R. Hepworth in Michigan University suggested the monetary-non-monetary method. In 1972 Leonard Lorenson recommended the temporal method in ARS No. 12, which had been applied in FASB statement No.8 proclaimed in 1975 and kept as the standard of accounting for foreign currency until 1981 in America Finally the alternative FASB statement No. 52 in 1981 to No.8. prepared for supplement, translated using the current rate method.
In Japan the generally accepted accounting principles of accounting standards of foreign currency transaction was proclaimed in 1979. the characteristic of which was to choose and apply one among the various methods of translation.
In England the Institute of Chartered Accountants in England and Wales established the Accounting Standard Committee and proclaimed the Exposure Drafts and kept it as a practice index. According to SSAP No. 20 in 1983 the temporal method and the currents rate were used together.
IASC proclaimed Exposure Draft No. 11 and SSAP No. 21 in relation to accounting for foreign currency. Exposure Draft No. 11 recommended the temporal method and the currents rate at the same time to be applied at will but SSAP No. 21 only the current rate method.
In Canada Australia. West Germany. Netherland and the other countries they regulate the translation method to be applied at will. but it is common that they lack the grounds of argument and system on accounting for foreign currency and have no legislative restriction for the observation of standards.
In Korea domestic enterprise environment has been changed from 1970's in proportion to the developement of international relations. We, however, have not prepared any appropriate standards to meet such a situation. Accordingly the systematic and effective standards should be arranged.
In conclusion. the field of accounting for foreign currencies should be separated into the translation of foreign currency transactions and the translation of foreign currency financial statement respectively in regulating the standards, and it is reasonable the temporal method as well as the current rate method should be applied together.

목차 (Table of Contents)

• 第I章 序論
• 第1節 問題의 提起
• 第2節 硏究의 目的 및 方法
• 第3節 硏究의 繪成
• 第II章 外貨換算會計의 一般理論
• 第1節 外貨換算의 槪念
• 第2節 外貨換算會計의 目的과 必要性
• 第3節 外貨換算會計理論의 爭點
• 第III章 外貨換算會計의 背景
• 第1節 世界貿易의 增加
• 第2節 韓國企業의 國際化
• 1. 串竄出入去來의 增加
• 2. 借款導入의 增加
• 3. 國際投資의 增加
• 第3節 換率 및 指定通貨
• 1. 換率 및 換率制度
• 2. 指定通貨
• 第IV章 外貨表示去來 및 外貨表示財務諸表의 換算
• 第1節 外貨表示去來의 換算
• 1. 外貨表示去來의 원貨金額 罐定
• 2. 先物換去來의 換算
• 3. 決算時의 換算
• 4. 換率差損益의 會計處理
• 第2節 外貨表示財務諸表의 換算
• 1. 外貨表示財務諸表의 換算過程
• 2. 外貨像算方法
• 第3節 諸換算方法의 比較 및 財務報告에 미치는 影響
• 1. 諸換算方法의 比較
• 2. 換算方法이 財務報告에 미치는 影響
• 3. 換算差損益의 處理方法
• 第4節 外貨換算情報의 公示
• 1. 美國의 公示基準
• 2. 國際會計基準 第21號의 公示基準
• 第V章 美國의 外貨換算會計
• 第1節 外貨換算會計의 初期段階
• 1. 美國會計士會公報 第 92 號
• 2. 會計硏究公報 第 4 號
• 3. 會計硏究公報 第 43 號
• 4. 「？워스」의 論文, 海外營業活動報告
• 5. 全國會計士會 調査報告書 第 36 號
• 6. 美國公認會計士會의 會計調査公報 第 12 號
• 7. 財務會計基準審議會 報告書 第1號
• 第2節 財務會計基準審議會 報告書 第 8 號
• 1. 報告書 第 8 號의 內容
• 2. 報告書 第 8 號의 批判
• 第3節 財務會計審議會 報告書 第 52 號
• 1. 換算의 目的
• 2. 機能通貨
• 3. 外貨去來의 換算
• 4. 外貨表示 財務諸表의 換算
• 5. 會計情報의 公示
• 第4節 財務會計基準審議會 報告書 第 52 號의 特徵
• 1. 報告書 第 52 號와 第 8 號의 比較
• 2. 報告書 第 52 號의 批判
• 第VI草 其他 主要諸國의 外貨換算會計
• 第1節 日本의 外貨換算會計
• 1. 日本公認會計士會 基業會計審議會의 個別意見
• 2. 外貨表示去來等 會計處理基準
• 3. 外貨去來等 會計處理基準과 稅法의 換算方法의 比較
• 4. 外貨表示會計處理基準과 稅法上의 相遠點
• 第2節 英國의 外貨表示會計
• 1. 英國劫許會計士協會 會計基準委員會의 公闖草案
• 第3節 國際會計基準의 外貨娛算會計
• 1. 公閱草案 第 11 號
• 2. 基準書 第 21 號
• 第4節 其他諸國의 外貨換算會計
• 1. 「캐나다」의 外貨換算會計
• 2. 「오스트렐리아」의 外貨換算會計
• 3. 西獨의 外貨換算會計
• 4. 「네델란드」의 外貸換算會計
• 第VII章 우리나라 外貨換算會計
• 第1節 外貨換算會計의 發展過程과 會計處理
• 1. 法人稅法 施行規則 第 645 號
• 2. 法人稅法 施行令 第 5899 號
• 3. 韓國公認會計士會 意見 第 3 號
• 4. 上場法人等의 會計處理에 관한 規程(制定, 改正)
• 5. 法人稅法 施行令 第 7956 號
• 6. 韓國公認會計士會 意見 第 10 號
• 7. 上場法人의 會計處理에 관한 規程 (第 2 次 改正)
• 8. 韓國公認會計士會 意見 第 11 號
• 9. 現行 外貨換算會計의 基準
• 10. 法人稅法 施行令 第 10666 號
• 11. 法人稅法 施行令 第 38 條 2 規定에 대한 基本通則과 例規
• 第2節 우리나라 現行基準의 問題點
• 1. 企業會計上 基準의 間屆點
• 2. 稅務會計上의 問題點
• 第3節 우리나라 外貨換算會計制度에 대한 方向提示
• 第VIII章 結論
• 參考文獻