先物去來의 會計處理에 관한 硏究

Abstract

본 연구는 현재 우리나라에서 허용되고 있는 先物去來(선물환, 스왑, 금융선물과 옵션거래)에 대해 미국과 우리나라의 金融機關 및 企業의 關聯會計處理基準을 비교, 검토하였다. 그 결과 지금까지는 기업이 先物去來를 이용하는 규모가 적었기 때문에 企業會計基準은 先物去來의 會計處理對象과 方法을 상당히 제한적으로 규정하고 있다.

앞으로 企業會計基準은 先物去來에 대한 체계있는 理論 定立과 硏究를 거쳐 충분한 시간적 여유를 가지고 會計處理方法을 보완하여 발전시켜 나가야 하며, 그러한 관점에서 본 논문은 企業會計基準을 제정하는데 전반적으로 고려해야 할 내용들을 제사하는데 목적을 두고 있다.

This study examines and compares the related accounting standards of Korea with those of U.S. in the transactions of futures(currency, other financial assets and option contracts) and forward contracts which Korean firms or financial institutions can take part in.

Since the size of futures and forward contracts made by Korean firms has been small. Korean accounting standards regulate only limited range of futures and forward contracts, in terms of accounting methods and objects, until recently.

Thus, Korean accounting standards should be complemented and developed further, through systematic study and arrangement of theory for the forward and futures contracts.

The main purpose of this study is to present the contents of accounting standards which should be considered for the future legislation of accounting standards about the futures and forward transactions.

This study examines and compares the related accounting standards of Korea with those of U.S. in the transactions of futures(currency, other financial assets and option contracts) and forward contracts which Korean firms or financial institutions can take part in.

Since the size of futures and forward contracts made by Korean firms has been small. Korean accounting standards regulate only limited range of futures and forward contracts, in terms of accounting methods and objects, until recently.

Thus, Korean accounting standards should be complemented and developed further, through systematic study and arrangement of theory for the forward and futures contracts.

The main purpose of this study is to present the contents of accounting standards which should be considered for the future legislation of accounting standards about the futures and forward transactions.