통신회사 전문경영인을 위한 통신회계 해외사례분석 및 시사점 연구

Abstract

Recently, the Supreme Court ruled to disclose the cost information of the three mobile telecommunications operators. It is difficult to keep the current telecommunications accounting system because the relevant information is released by the Supreme Court ruling. Therefore, it is time to change the telecommunications accounting system. This study examines telecommunication accounting systems in the United Kingdom, the United States, and Japan, analyzes the purpose of telecommunications accounting system and regulated operators, the relationship between telecommunications accounting and financial accounting, and the level of revenue and cost information disclosures made in telecommunications accounting systems. This paper aims to provide the implications for telecommunications accounting system. The results of this study are as follows. It is necessary to relieve the regulatory burden on accounting reporting from other operators by assigning accounting separation and reporting obligations only to operators with significant market power. In addition, it is necessary to improve the understanding by allowing operators to submit information that is open to the public. If the impact on telecommunication business accounting is not significant or there is no significant difference, it is necessary to actively accept the accounting methods of financial accounting and minimize the difference. The contribution of this study is to suggest the direction of improvement of telecommunications accounting system.