부동산 회계윤리의 이론적 접근

Theoretical Approach on the Ethics in Real Estate Accounting

1. CONTENTS (1) RESEARCH OBJECTIVES Our real estate business needs to ensure transparency and reliability of international level to contribute to international society, as well as domestic society. In order to do that, our real estate accounting has to have ethics and morality. So, a purpose of this study is that promotes recognition about importance of ethics approach of real estate accounting and necessity of desirable accounting disposal and look for its improvement scheme. (2) RESEARCH METHOD In this study method, prescriptive approach which considers existing theoretical document and a business case and indicates an alternative plan is selected. Business cases for analyzing are corporate accounting standards, IREM's (Institute of Real Estate Management) Code of Professional Ethics for the CPM(Certified Property Manager), and K-IFRS(Korea-International Financial Reporting Standards). (3) RESEARCH FINDINGS An important and urgent problem which faces the academic world and the industry of our real estate is that establishes the code of unity real estate accounting ethics and operates it viably. 2. RESULTS If our real estate industry wants to obtain a trust about real estate activities from society, real estate accounting which communicates the result of real estate activities needs to have ethics and morality. To ensure ethics of real estate accounting, the standards of real estate accounting is established correctly and accounting information is recorded by the standards. What the ethics problem in real estate accounting which the academic world and the industry of our real estate will have to improve is presented is well-timed. This means that the code of unity real estate accounting ethics establishes and operates it viably. 3. KEY WORDS the Ethics in real Estate Accounting, the code of Accounting Ethics, Standards of Real Estate Accounting