KCI등재
어업권 회계에 관한 연구 = A Study on Accounting for Fishery Right
저자
발행기관
학술지명
권호사항
발행연도
1980
작성언어
Korean
KDC
529.2
등재정보
KCI등재
자료형태
학술저널
수록면
115-155(41쪽)
제공처
소장기관
Nowadays managers of fisheries enterprises and users of accounting information have a considerable interest in the fishery right. The fishery right, which is given by administrative quarters, is referred to exclusive fishing right in a certain coastal fishing ground, and it has been one of the property rights since the turn of the century.
The main purpose of this study is to provide an improved accounting method of the fishery right from the side of accounting. To achieve this purpose, legal nature of the fishery right should be understood in the first place, for the fishery right, an intangible asset, is a sort of property right guaranteed by the fisheries laws.
According to the basic law in the fisheries "Fisheries Law," the fishery right is broken down largely into three categories; culture fishing right, set fishing right and common fishing right. The legal characteristics of these fishery rights are as followings:
1. The fishery right is a private right.
2. The fishery right is a property right.
3. The fishery right is a right in rem, and legal provisions pertaining to land are applied to the fishery right with necessary modifications.
In addition to the above fishery rights, the Fisheries Law provides some provisions on the so-called entrance right, and those who obtained the right are authorized to access to a certain common fishing right fishing ground where they have been traditionally fishing.
In the inland fisheries, the fishery right system similar to that of the coastal fisheries discussed above is adopted in conformity with the Inland Fisheries Developing and Expediting Law.
Viewing from an angle of accounting, there are two kinds of additional fishing rights which are dealt as assets. These fishery rights dealt as asset include the license of entry in the so-called permitted fishing which is also called as fishery right in plain language, and the entrance right obtained abroad. Although these two kinds of rights are not the fishery right from a viewpoint of law, they are regarded as fishing rights in accounting which intends to provide a useful economic information.
In accounting, therefore, a certain standard of cognizance should be established to sum up the expenditures on acquiring various fishery rights as intangible assets. In this study, the author attempts to establish some standards. They are as follows:
1. The fishery right should be limmitted to the fisheries.
2. There must exist some prospective benefits or service potentials on acquiring the fishery right.
3. Prospective benefits of the fishery right must be extended to a long period.
4. The fishery right must accrue to a specific individual or firm.
5. There must be a legally enforceable claim for losing the fishery right.
6. The amount of the expenditures on acquiring the fishery right must be important, or the fishery right must be a transferable right.
If these standards are adopted, the fishing right created in the permitted fishing will be one of the intangible assets. In choosing this right as an account title, however, there are two theories run counter to each other; one theory insists that the right should be reported as "fishery right," and the other one insists that it should be reported as "goodwill. " Although these controversies may still be open to dispute, the author supports the latter on the ground of following reasons:
1. The right is not a legal right expressly provided for in the law, but an economic right based on the economic activities.
2. Since the value of the right is totally created from profitability, there is no essential difference between the right and the goodwill.
3. It is useful in providing the users of financial statements with the accounting information to make a sharp distinction between the economic right and the legal right.
The evaluation of the fishery right is needed in case of transferring the right. As regards the evaluating method, Applicability of the evaluating methods of the goodwill to those of the fishery right is examined, and it is found that two of them, namely the method of years' purchase of average excess earnings and the capitalization method, may be applicable. Since, however, it seems to the author that the value of the fishery right is combined one of the legal value and the value of profitability, the author suggests that a compromised method of the two methods, that is, evaluating the legal value on the cost basis and evaluating the value of profitability by the capitalization method, is a rational method.
In amortizing the fishery right, it should be amortized by the fixed installment method during the available period of the fishery right provided in the fisheries laws, and the value of amortization should be reported by the direct method, for the fishery right is a limitted asset because of its limitted terms of validity.
Finally, in reporting the fishery right on the financial statements, classification of fisheries(e. g., "Set fishing right") shold be shown when the amount of aquiring value is of significant importance, because it is helpful for the users of financial statements to identify the complicated various kinds of fisheries.
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