• Title/Summary/Keyword: 연결재무제표시스템의 설계

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Design and Construction of Information System on consolidation Financial statements According to K-IFRS - Focusing on local financial institution - (국제회계기준에 따른 연결재무제표시스템 설계 및 구축 방안 - 국내 금융기관을 중심으로 -)

  • Park, Sung-Jong;Han, Kyung-Il
    • Journal of Digital Convergence
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    • v.9 no.2
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    • pp.33-40
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    • 2011
  • It is very difficult to predict what effects the introduction of IFRS(International and Financial Reporting Standars) has on the existing system. Only the cautious and careful adoption of new system will minimize the confusion. The purpose of this paper is to propose appropriate design and construction of IS on financial statement according to the introduction of IFRS(International Financial Reporting Standard) in order to minimize the confusion. In order to meet that purpose, suggestions on five areas in consolidation financial statement are proposed. Those five aspects are as follows: Area of SPE Consolidation, Area of internal transaction setoff, Area of unrealized gain or loss setoff, Area of eliminate the investment account against the stockholder's equity, Making Consolidation footnote and Consolidation CoA as other area.