企業合倂에 關한 硏究

Abstract

本 論文의 목적은 企業合倂에서 발생하는 會計上의 문제점을 살펴 보고 동시에 우리나라 合倂會計의 문제점에 대한 改善策이 무엇인가를 考察하는데 있다.

硏究結果는 다음과 같다.

會計情報의 有用性을 높이기 위해서, 대부분의 合倂會計는 買收法으로 처리하여야 한다. 왜냐하면 이 方法으로 처리함으로써 財務除標가 企業의 財務狀態와 營業結果를 公正하게 나타내 주기 때문이다. 그러나 우리나라에서는 持分「푸울링」法의 立場에 가깝다고 볼 수 있다. 이 現實을 감안할 때, 持分 「푸울링」法에 의한 企業의 濫用 혹은 惡用을 방지하기 위한 여러 가지 方案이 提示되어야 할 것이다.

The purpose of this study is to find out problem of accounting arising from business combination and to establish a guide to solve them in Korea.

The promote the usefulness of accounting information, most business combinations should be accounted for as purchase method, for this way financial statements present fairly the enterprises financial position and results of operations. On the contrary, it tend to use a near pooling of interest method in Korea. Being considered the of fact, it is nessary to present the device so that we prevent the abuse or misuse of the method.

The purpose of this study is to find out problem of accounting arising from business combination and to establish a guide to solve them in Korea.

The promote the usefulness of accounting information, most business combinations should be accounted for as purchase method, for this way financial statements present fairly the enterprises financial position and results of operations. On the contrary, it tend to use a near pooling of interest method in Korea. Being considered the of fact, it is nessary to present the device so that we prevent the abuse or misuse of the method.