• The Korean Journal of Financial Management
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• v.11 no.1
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• pp.191-232
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• 1994

본 연구는 앞으로 우리나라에 증권선물 옵션거래제도가 도입될 것에 대비하여 선물규제체계와 선물회계제도를 연구하는데 촛점을 두고 있다. 선물규제법체계 및 시장규제의 동향에 대해서는 미국, 영국, 일본 등 선물거래가 급속도로 발전하고 있는 금융선진국의 경험적 사례를 사적으로 연구하고 선물규제에 관한 제반의 문제점을 파악함으로서 앞으로 우리나라에 선물거래가 도입될 경우 이들 문제점에 대해 어떻게 대응할 것인가를 모색하였다. 특히 시장규제에 관해서는 1996년에 도입이 예정되어 있는 주가지수선물거래의 도입이 현물 주식시장에 미치는 영향을 집중적으로 분석하고 규제상의 고려사항을 제시하였다. 한편 우리나라에 증권선물거래가 도입되면 이에 대응하여 선물거래의 회계처리기준과 시가정보의 공시기준이 마련되어야 한다. 본 연구에서는 선물거래의 회계처리에 있어서 손익의 인식기준 및 헷지회계의 기준을 설정함에 있어서의 고려사항을 제시함과 동시에 선물거래의 공시 기준설정시의 고려사항을 아울러 제시하고 있다.

• Journal of Digital Convergence
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• v.17 no.11
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• pp.163-170
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• 2019

A new revenue recognition standard was adopted in 2018. The purpose of this paper is to analyse how K-IFRS 1115 'Revenue from Contracts with Customers' affects the revenue recognition of the telecommunication firms and to suggest a regulatory policy for the telecommunications industry. It shows identifying performance obligations for bundles, determining the transaction price and allocating the transaction price to the performance obligation and how to account for it using case study. The most important change in the telecommunication companies's revenue is to allocate the transaction price to two performance obligations: telecom services and mobile handset sales. As a result, sales revenue are expected to drop en masse. This study provides important implications for the regulatory accounting policy of the telecommunications industry.

• Monthly Newsletter
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• no.80
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• pp.1-4
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• 1994

시설공사 수의계약사유평점제도 규제완화 건의 배경 - 예산회계법령 개정내용

• Korean Business Review
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• v.17 no.2
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• pp.111-129
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• 2004

The purpose of this study is to indicate problems of accounting for social welfare corporations and to suggest the improvement on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. First, it is necessary to convert from cash basis accounting to accrual basis accounting and to introduce the double entry bookkeeping. Second, it is needed to capitalize the tangible fixed assets and to depreciate them. Third, Cost accounting is necessary to evaluate the operating results. Fourth, it is necessary to establish the generally accepted accounting principles in consideration of the characteristics of accounting for social welfare corporations. Last, it is necessary to introduce the external audit system to ensure the reliability of accounting information.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2003.10a
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• pp.728-731
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• 2003

통신시장의 급격한 변화로 효과적인 규제를 위해 사업자의 원가에 기초한 정보의 중요성이 부각되고 있다. 원가정보는 요금조정, 접속료 산정, 보편적 서비스 손실 산정, 설비제공대가 산정 등 다양한 정책 수립의 기초자료를 제공하고 있다. 최근 EU, 영국, 호주 등을 중심으로 기존의 원가 산정방식인 완전배부원가제도의 원가 왜곡 문제로 새로운 개념들이 제시되고 이에 따른 원가모형이 개발되고 있다. 따라서 본 고에서는 통신산업에서 규제를 목적으로 한 원가개념들을 살펴보고 최근 주요 국가의 원가 규제 및 적용 현황들을 살펴보겠다.

• Proceedings of the Korea Technology Innovation Society Conference
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• 2017.05a
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• pp.129-151
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• 2017

국가연구개발사업은 국민의 세금을 재원으로 조성된 기금 등에서 지원되기 때문에 투명한 연구비 집행과 연구자의 고도의 윤리적 책임이 수반된다. 그러나 연구정산과 규정을 규제위주로 변화시키고 연구비 정산 관리자 및 전문기관, 회계법인 등에서는 연구현장에 대한 기본적인 이해부족, 연구비 정산 관련 규정 등에 대하여 일관적이기 보다는 자의적인 해석, 및 공공부문의 내부 회계 시스템 불인정 등으로 많은 혼란과 부작용을 초래하고 있다. 이에 따라 본 연구에서는 국가연구개발사업 정산제도 관련 현황을 진단하고 앞으로 개선해야할 점에 대한 부분을 입법론으로 도출하고자 한다.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2002.11a
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• pp.63-69
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• 2002

Construction of Private networks is becoming easier due to the openness of telecommunication market, rapidly developing telecommunication technology. The size of existing private networks is becoming huge which resulted in surplus of capacity of the networks. These trends will generate a problem of efficient use of "national telecommunication resources" and which ill be a factor for the structure of domestic telecommunication market which will have a big impact on the existing telecommunication carriers. Therefore, national policy of private network issues should be considered along with the national efforts for the information infrastructure, control of telecommunication market, fairness of competition, strength power of national competition. In this paper it will be suggested that the efficient policy on the issue of domestic private network, by analyzing present situation, status quo, laws, regulation and procedure for domestic private networks and comparing it with those of U.S.A, Japan, EU.apan, EU.

• Journal of Digital Convergence
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• v.10 no.4
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• pp.181-190
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• 2012

Cost of capital is one of the key factors of accounting regulation policy for telecommunication market. This paper aims at investigating efficient policy improvements concerning accounting regulation for telecommunication market focused on cost of capital calculation methods and its application. At First, cost of capital estimating method should be improved. In estimating the cost of equity capital, it is necessary to use benchmark method for Equity risk premium. It will reduce analytical errors caused by a rapid economic change and inflation. It is also more desirable to use debt premium adding method for the cost of debt capital. Optimal capital structure method may be considered a better way to estimates capital structure. Secondly, cost of capital estimating process also has to be reformed. Telecommunication industry changes rapidly so it does not reflect fast environmental changes. Therefore, cost of capital should be calculated every year. Cost of capital should be calculated by individual companies. There is information asymmetry between regulators and regulatees. Because of that cost of capital calculating process takes long time and cost a lot. To solve this problem, regulator should legislate on cost of capital calculation and then regulating companies report the calculating result. Lastly, major telecommunication companies are all listed now and it is possible to calculating it separately. We must continuously improve the estimating method and application of cost of capital and due to the fast growing of telecommunication industry. The process of determining the calculating method must be discussed and best method chosen.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.6 no.8
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• pp.1200-1205
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• 2002

Construction of Private networks is becoming easier due to the openness of telecommunication market, rapidly developing telecommunication technology. The size of existing private networks is becoming huge which resulted in surplus of capacity of the networks. These trends will generate a problem of efficient use of national telecommunication resources and which will be a factor for the structure of domestic telecommunication market which will have a big impact on the existing telecommunication carriers. Therefore, national policy of private network issues should be considered along with the national efforts for the information infrastructure, control of telecommunication market, fairness of competition, strength Power of national competition. In this paper it will be suggested that the efficient policy on the issue of domestic private network, by analyzing present situation, status quo, laws, regulation and procedure for domestic private networks and comparing it with those of U.S.A, Japan, EU.

• Management & Information Systems Review
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• v.35 no.3
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• pp.81-93
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• 2016

UK "FSMA" provides a safe harbour for members of professions, which are lawyers, accountants, and actuaries in their provision of certain financial services, despite the general prohibition, the professions carry on exempt regulated activities. In particular, DPBs(designated professional bodies), which professional bodies are designated by the Treasury, must have rules and have to supervise and regulate their members those activities by rules. Also, the FSA must keep itself informed about the role of DPBs, and may make directions concerning the safe harbour in relation to particular classes of persons of different descriptions of regulated activities. On the other hand, Korea "FSCMA" explicitly except provision of financial services by professions to investment adviser without regard to mainstream financial services activities or incidental activities. Under "FSMA", if the professions conduct provision of financial services as mainstream activities, they must be authorized person and even if their activities is incidental, they have to comply with exemption sections. Therefore, there is a need of prepare the legal safeguards about provision of financial services by professions for the investor protection.