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학술저널

재무제표의 표시에 대한 IASB와 FASB 공동 프로젝트의 검토

A Study of the IASB and FASB Joint Project on Financial Statement Presentation

The project on financial statement presentation is a joint project of IASB and FASB to establish a common standard that would improve how information is organized and presented in the financial statements. This study summarized the staff draft of an exposure draft on financial statement presentation which was posted on website of both IASB and FASB in July 2010. The Summary of the proposal by the staff draft of IASB is as follows. The structure of the financial statements should be based on two core principles-cohesiveness and disaggregation. The cash flow statement should present all cash receipts and payments(a direct method statement) and will be disaggregated only by nature. The financial statement notes should include an analysis of the changes between the opening and closing balance of important assets and liabilities and include the remeasurement information recognized in the comprehensive income statement. The joint project on financial statement presentation is an ongoing project. I agree to the proposal of the staff draft by IASB, especially the proposal on the structure of financial statements by cohesiveness and disaggregation principles and direct method cash flow statements. We must pay attention to the decisions of joint project on financial statement presentation hereafter. The proposals on financial statement presentation of FASB are different from those of IASB in three points. We must also pay attention to that differences hereafter.

Ⅰ. 머리말

Ⅱ. 일체성이 있는 재무제표의 구조

Ⅲ. 직접법에 의한 현금 흐름표

Ⅳ. 주석의 공시정보

Ⅴ. 맺음말

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