• Korean Business Review
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• v.21 no.1
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• pp.37-49
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• 2008

Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

• Electronics and Telecommunications Trends
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• v.9 no.4
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• pp.171-179
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• 1994

최근 전기통신 시장에서 경쟁의 진전과 함께 공정경쟁의 확보를 위한 수단으로서 지배적 사업자에 대한 회계분리를 의무화하는 국가가 증가하고 있다. 본 고에서는 '90년대 초반부터 이미 회계분리를 실시하고 있는 영국과 호주의 경험을 토대로 하여 구조분리의 대안으로서의 회계분리의 가능성을 검토해보고자 한다. 이를 위해 다양한 형태의 회계분리방안을 검토하고 회계분리와 요금재조정, 회계분리와 보편적 서비스 제공의무, 회계분리와 접속료 구조 등 회계분리와 관련된 쟁점사안들을 분석하고자 한다. 결론을 요약하면 회계분리가 효율적 경쟁으로의 발전을 위한 투명한 체제를 제공할 수 있는 잠재력을 가지고 있지만, 아직은 이를 평가할 만한 근거가 미약하며 좀더 시간을 갖고 각국에서 시행되고 있는 회계분리의 시행결과를 지켜보아야 할 것으로 보인다.

• 주택과사람들
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• s.172
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• pp.19-22
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• 2004

• Monthly Korean Chicken
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• v.17 no.4
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• pp.128-129
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• 2011

• 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.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2010.05a
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• pp.184-186
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• 2010

최근 모든 상장기업에 도입이 의무화된 국제회계기준(IFRS : International Financial Reporting Standards)의 주요한 특징 중에 하나는 원칙 중심이기 때문에 꼭 필요한 원칙만을 규정하고 나머지는 기업들이 자율적으로 작성하도록 허용하고 있다는 것이다. 이러한 특징은 기업 스스로의 작성규칙을 합리적으로 관리하고, 처리의 적절성을 증명해야하기 때문에 기존의 획일적인 회계처리시스템으로는 이러한 회계처리규칙을 효율적 관리를 하기 어려운 문제를 안고 있다. 비즈니스 룰(Business Rule)을 관리하고 처리하는 BRMS(Business Rule Management System)는 이러한 회계처리 규칙들을 원칙과 자율적인 회계규칙들로 나누고, 상황에 따라 자율적인 회계규칙들의 적용과 적용결과를 모니터링하고, 관리할 수 있는 방법을 제공할 수 있다. 본 논문에서는 BRMS의 비즈니스 룰에 의하여 처리되는 회계프로그래밍의 틀을 제시함으로써 정해진 회계원칙과 자율적인 회계규칙을 반영하여 회계를 처리하고 관리할 수 있는 방안을 제시한다.

• Management & Information Systems Review
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• v.37 no.2
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• pp.259-281
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• 2018

Advocates of mandatory IFRS adoption claim that IFRS increase financial statement comparability, which in turn leads to greater cross-border investment(Securities and Exchange Commision, 2008). The notion is that improved financial statement comparability reduces the information acquisition costs of global investors and thereby increase their investment in foreign firms. The purpose of this study is to examine this assertion by examining whether the K-IFRS adoption rusults in improved comparability that leads to increased investment by foreign investment. We also examined whether the relation between comparability and foreign investment has strengthen after adoption of K-IFRS. To achieve the purpose of our study, we measure Korean firms comparability using stock price model, stock return model and cash flow from operation model by Barth et al.(2012). We use both foreign ownership in the end of year and average during the year for dependent variables were to reduce bias. We test our hypothesis using 1,817 firm-year observation of KOSPI firms during the period of our analysis, 2011-2015. Consistent with our hypothesis, we find K-IFRS adoption results in a greater increase in foreign investment in firms with high comparability firms. This result indicate that the adoption of K-IFRS intends to achieve the international accounting convergence as stated in the roadmap and to reduce the Korea Discount.

• 월간 기계설비
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• no.7 s.192
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• pp.35-38
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• 2006

국가를 당사자로하는 계약에 관한 법률 시행령∙시행규칙 및 회계예규가 일부 개정되었다. 이번에 개정된 주요 내용은 입찰참가자격 사전심사 대상의 확대 및 의무화, 최저가낙찰제 대상공사의 확대, 건설재해 및 제재처분 사항 관련 신인도 평가제도 개선(본지 법령과 고시① 참조), 공사의 현장설명제의 보완, 계약이행보증방법의 변경제도 도입, 부정당업자의 입찰참가자격 제한 범위 확대, 입찰방법 심의기구의 일원화 등이다. 본지는 국가계약법 시행령∙시행규칙 및 회계예규의 주요 개정 내용을 게재한다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.2
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• pp.688-697
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• 2014

The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

• Journal of the Korean Society for Railway
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• v.18 no.1
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• pp.81-86
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• 2015

Assets are an essential part of a railway financial position and income state. The Railway industry, SOC, has characteristics of possessing vast tangible assets and incurring vast asset-related-costs. For higher liquidity and profitability, the railway industry need more active asset management. Since 2011, IFRS has its changed accounting method for tangible assets, this has subsequently affected asset management. As the railway industry has a high portion of tangible assets, the accounting method for tangible assets is very important. This paper analyzes the newly adopted accounting method for tangible assets and proposes LCC for effective asset management.