지방회계에서 자산평가방법의 개선방안에 관한 연구
A Study on How to Improve Asset Evaluation Standards in Local Accounting System
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초록
국제회계기준에서는 자산재평가를 일부는 의무로 일부는 선택사항으로 두고 있지만, 많은 상장업체 들은 선택사항에 대해서도 자산재평가를 채택하는 경우가 많다. 해외 선진국에서 자산재평가를 도입하는 추세는 거스르기 어렵고, 이론에서 검토한 바와 같이 공정가치평가와 가치관련성이 높기 때문에 실무상, 이론상 공정가치평가 제도를 도입하는 것이 타당해 보인다. 지방회계기준에 자산재평가 규정이 존재하지 않기 때문에 회계기준의 세계적인 추세에 반하며, 지방자치단체 자산의 경제적 실질을 잘 반영하지 못하고 있다. 도입시 국제회계기준과 같이 자산재평가 여부를 선택할 수 있게 하고, 향후 국제회계기준의 추세를 반영해 개선해야 할 것이다. 지방자치단체의 자산재평가 규정을 도입한다면 어떻게 어떤 순서로 도입을 해야할 지에 대한 고민도 추가적으로 필요하다.
Abstract
While in the International Financial Reporting Standards revaluation is optional, many publicly traded companies are performing the revaluation. Revaluation is a worldwide trend so Local accounting system should accept this revaluation trend. As discussed in theoretical review, fair value and real value of a company are closely corelated. The fair valuation reflects more accurately the economic reality of the company's assets. The local accounting standards that do not have the revaluation provision seems contrary to the global trend of accounting standards. And the real financial situation of the local government does not reflect well. They should allows local governments to choose whether to revaluation their assets as the International Financial Reporting Standards. And the local accounting standards will need to be improved to reflect the trend of the future International Financial Reporting Standards. What if the introduction of provisions revaluation of the local government assets is also introducing additional need worry about whether to do and in what order.
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