會計公準에 관한 小考 = A Historical Survey of Accounting Postulate

다국어 초록 (Multilingual Abstract)

The primary objective of this study is to contribute to the establishment of a system of theories of both the practical and theoretical sides of an accounting system in Korea. This study is conducted through an analysis of the historical development process of the postulate of accounting as a basic hypothesis in a political, economic and social environment.
The postulate of accounting is essentially a basic hypothesis of accounting principles and it can be induced by a political and economic environment of a society as well as by a method of thinking and the customary practice of all sectors of industry.
For this purpose, many outstanding studies have been conducted among scholars and research organizations related to the accounting field but with somewhat different intentions and approaches. for instance, the studies on the postulate of accounting conducted by W.A.Paton and A.C.Littempts are highly regarded for the fact that these two studies attempted to establish the postulate itself, whereas the ABS No.1 attempts to approach the postulate in a somewhat wider in scope.
The ARS No.1 even attempts to postulate system inclusive of the postulate closely related to the accounting principle. This ARS No.1 therefore, has some short-comings since it does not properly clarify its relationship between the postulate of accounting and its principle. In should also be noted that a similar situation appears in the APB Statement No.4.
The study on the postulate of accounting conducted by a study group at the University of Illinois maintains that the postulate of accounting can be induced by a deductive method with emphasis on the environmental condition that affects both the theory and practice of financial reports submitted by the interested parties of various business enterprises.
Based on the comprensive analysis of this historical development process, the following concluding postulates of accounting have been made.
1) The postulates of business entities
2) The postulate of a going concern
3) The postulate of monetary valuation
The postulate of accounting, however, leaves some possibilities open to further discussion according to the advancement of knowledge. It should be noted, there, that a postulate system such as this is by no means constant.
Based on this viewpoint, an attribute of the user of accounting information-besides the three items presented above-has to be taken into consideration as an essential ingredient for the formation of the postulate system along with its accounting information theory.
It is also recommended that the postulate of monetary valuation be substitured for the postulate of quantification.

목차 (Table of Contents)

• 一. 問題의 提起
• 二. 會計公準의 槪念
• 三. 會計公準의 史的區分
• 가. 1950年代의 會計公準論
• (1) W.A.Paton의 會計公準論
• (2) 會社會計基準序說의 會計公準論
• 나. 1960年代의 會計公準論
• (1) AICPA 第一號의 會計公準論
• (2) Illinoi 大學의 會計公準論
• 다. 1970年代의 會計公準論
• (1) APB Statement No.4의 會計公準論
• 四. 要約 및 結論