농업회계기준의 표준화 방향에 관한 연구

A Study on the Standardization of Agricultural Accounting Criteria

This study discusses the current problem of farm accounting criteria and presents the future direction for standardization the criteria of farm accounting. Currently, there is no specific standards on farm accounting. Thus, the paper shows the basic direction for farm accounting standard criteria regarding balance sheet, income statement. and asset assessment which are the cores of farm accounting. The draft of the accounting standards of farm accounting should be urgently established in order to enhance ae capability of farm management improvement and to maximize the efficiency of utilizing the farm accounting.