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現行 財務狀態變動表 作成上의 問題点과 改善方案

Title 
現行 財務狀態變動表 作成上의 問題点과 改善方案
Other Titles 
Some Problems and Reform Measures in Reporting Statement of Changes in Financial Position
Authors 
朴柱徹
Issue Date 
1992
Journal 
연구논문집
Vol. 
Vol.17
Issue 
No. -
Pages 
129-144
Abstract 
財務狀態變動表는 必須 財務諸表의 하나로서 어떤 源泉으로부터 資金이 調達되었으며, 어떤 用途에 사용되었는가를 나타내어 준다. 그러나 현재의 企業會計基準上의 財務狀態變動表는 純運轉資本基準과 間接法에 의한 방식으로 작성토록 되어 있어 情報의 側面에서 적절하지못한 정보가 제공될 수 있다. 재무상태변동표가 기업의 支給能力과 投資와 財務活動에 관한 좀 더 적절한 정보를 제공하려면 現金·預金基準과 直接法으로 작성방법이 변경되어야 한다.
As one of basic Financial Statements, Statement of Changes in Financial Position(SCFP) indicates that fund was derived from what sources and that fund was consumed for what uses. But Statement of Changes in Financial Position in geneally Accepted Financial accounting Standards cannot provide its users with rational pertinent information in view of quality because it should be drawn up on the basis of working capital position and indirect method. If Statement of Changes in Financial Position is to provide its users with adequate information that accounts for solvency ability and investing and financing activities of an entity, the method that draws up it should be altered for the basis of cash position and direct method.
URI 
http://repository.uc.ac.kr/handle/2014.oak/924
ISSN 
1598-3390
Appears in Collections
09. 세무회계과 > 연구논문

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