投資株式에 대한 會計處理

Abstract

企業相互間 投資의 活潑에 따라 投資有價證券과 有價證券, 關係會社有價證券(특히 關係會社柱式)의 評價와 그에 따른 會計處理는 매우 중요하게 되었다.

本 論稿에서는 投資柱式의 會計處理에 관해 美國의 文獻과 우리나라 企業會計基準 및 連結財務諸表基準 등에 대해서 硏究하고 그에 대한 問題點을 검토하며 보완해야 할 점을 제시하므로써 基準樹立 또는 意見書제시에 도움을 줄 뿐만 아니라 一般會計擔當者에게 會計處理上 발생할 수 있는 問題에 대해서 하나의 參考指針을 제시하려는데 있다.

As the investments of many enterprises become more active, much emphasis has been placed on the evaluation of investments in securities, marketable securities, and secruities of affiliated companies (including equity securities fo affiliated company), along with its resultant accounting procedure.

This paper aims at studying not only the American references about the accounting procedure of investment stocks but the corporate accounting standards and the consolidated financial stagement ones of Korea. In addition, this paper so greatly concerns the problems of the study and their improvements that it is aimed to make a great contribution to the standard formation and the suggesting of statement as well as to introduce to general accountants in charging a guide to solve the problems in the accounting procedure.

As the investments of many enterprises become more active, much emphasis has been placed on the evaluation of investments in securities, marketable securities, and secruities of affiliated companies (including equity securities fo affiliated company), along with its resultant accounting procedure.

This paper aims at studying not only the American references about the accounting procedure of investment stocks but the corporate accounting standards and the consolidated financial stagement ones of Korea. In addition, this paper so greatly concerns the problems of the study and their improvements that it is aimed to make a great contribution to the standard formation and the suggesting of statement as well as to introduce to general accountants in charging a guide to solve the problems in the accounting procedure.