金融先物 및 옵션去來의 會計處理에 관한 硏究

Abstract

본 연구는 金融先物 및 옵션 去來에 관해 회계상 제기될 문제와 회계처리방법을 대상으로 한 것이다. 본 연구에서는 文獻調査를 통해 금융선물 및 옵션거래의 특성을 파악하고, 금융선물 및 옵션거래에 대한 미국, 일본 및 한국의 關聯會計處理基準을 비교·검토한다. 그리고 국내기업들의 금융선물 및 옵션거래의 現狀과 展望에 비추어 기업회계기준의 한계와 관련회계처리방법의 規程化의 필요성을 제시하며 또한 기업회계기준은 금융선물 및 옵션거래의 理論的·制度的 특성에 관한 先行硏究와 去來類型別 충분한 事例硏究를 통해 회계처리방법을 보완하여 발전시켜 나가야 할 것을 제안한다.

This paper focuses on problems to be raised on the accounting procedures and methods for the financial futures and option transactions. This study captures the characteristics of the financial futures and option transactions through the literature reviews, and examines and compares the related accounting standards of U.S., Japan and korea in these transactions. And in the light of the conditions and prospects of the financial futures and option transactions in Korea, it provides the limits of accounting standards, the necessities of the related accounting methods, and the future legislation of accounting standards out the financial futures and option transactions.

This paper focuses on problems to be raised on the accounting procedures and methods for the financial futures and option transactions. This study captures the characteristics of the financial futures and option transactions through the literature reviews, and examines and compares the related accounting standards of U.S., Japan and korea in these transactions. And in the light of the conditions and prospects of the financial futures and option transactions in Korea, it provides the limits of accounting standards, the necessities of the related accounting methods, and the future legislation of accounting standards out the financial futures and option transactions.