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KMID : 0615219850100010215
Journal of Kwangju Health
1985 Volume.10 No. 1 p.215 ~ p.228
A study on the principles of Business Accounting
鄭泰鐘/Chong TC
Abstract
Accounting gives the interested group financial statements with which they can make useful financial decisions, as well as providing- management personnel with information concerning essential economic activities in management.
Accounting standards are the leading principles in business accounting practice.
Therefore the establishment of accounting standards is very important in both accounting thery and practice.
This thesis explicates what accounting standards are and the directions in their establishing as well as their revision in the near future.
The first chapter explains the development of the idea method of study and its scope and the elements of accounting standards.
The second chapter deals with the elements and structure of the generally accepted accounting principles in Korea.
The third chapter enumerates the Korean accounting standards revised in 1981 as being announced in the 3rd report of that year. Discussed are the aims of accounting-standards, processing, back ground, basic trends and structure of contents.
The fourth chapter discusses difficulties and the possible solutions of the revised accounting standards.
In particular, the principles of accounting standreds are not perfect even though they were revised in 1981. Therefore accounting should bs able to change its contents coping with the ever changing environment. Establishing private organizations and developing accounting standards suitable to Korea as well as meeting the requirements of international accounting standards, is recommended and correction, revision and refinement can supplement useful financial decisions.



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