會計推定値의 事後評價시스템에 관한 提案 : 전통적인 재무보고의 개선을 중심으로

다국어 초록 (Multilingual Abstract)

In the past decades the traditional financial reporting model has been faced with the attacking of some progressive accounting academy. This attacking has been focused on two problems which the traditional financial reporting model has. The one is that the model reports irrelevant information in today's knowledged - based economy, the other is that the information produced based on discretion makes the results unreliable. These problems are caused by accrual basis of traditional financial accounting because it allows the model to report wealth creation or depletion in a more timely manner and also abuse when the underlying esimates are intentionally distorted. The accounting estimates based on accrual basis are never examined whether they are accurate, or not in the traditional financial accounting because current accruals are mixed together with the reversals of prior accruals but it does not have any systems to verify the accuracy of accounting estimates.
This article aims to propose the expost appraisal system for accounting estimates, which compares the prior estimates with its real events when the estimates accrue really. This new approach has some benefit which can improve the traditional financial accounting. First, it can progress the quality of decision making by giving accounting information users the objective evidence about reliability of accounting information. Second, the field of disclosure may be magnified. Generally accounting regulators might be more inclined to recognize nontraditional assets in the financial statements if a system is in place that gives firms an incentive to accurately estimate the value of these assets. Third, by using this new approach it can lead firms to have a greater incentive to make accurate estimates and not to abuse their reporting discretion because they know that opportunistic estimates will be explicitly revealed in the future. Finally, the improvement of accounting measurement can be realized by using this approach because they can find out whether the accounting measurement method is relevant or not through the comparing accounting estimates with its event accrued really.
I do not argue that this approach is a complete method for improving the traditional financial accounting. There are many other approaches proposing to improve the traditional financial accounting. But this ex-post apprisal system I offered is based on the traditional accounting model and it only amended the structure of traditional reporting system.

목차 (Table of Contents)

• 목차
• Ⅰ. 서론 = 423
• Ⅱ. 전통적 재무보고시스템과 사후평가시스템의 적용예시 = 426
• Ⅲ. 사후평가시스템의 적용방안 = 431
• Ⅳ. 사후평가시스템의 효익 = 434
• Ⅴ. 결론 = 439
• 참고문헌 = 440
• 영문초록(abstract) = 443