기업회계기준의 법규성 재고
Corporate Accounting Standards as a Legal Rule Revisited
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Commercial Act of Korea revised as of 14 April, 2011 (hereinafter referred to ‘2011 Act’) incorporated K-IFRS and K-GAAP into Commercial Code as a kind of legal rule. However foregoing incorporation is not compatible with tranditional Korean legal system. First, the standard setters of both standards are IASB and KASB respectively. Since both the institutions are private ones instead of public ones, the legislative power of Korean Assembly is virtually eroded. Second, compared to the other legal rule, the way of prescription is quite different and the contents of the standards are quite obscure. Third,considering the general rule of Materiality Principle, the binding effect is relatively low and unclear compared to the other legal rule. Fourth,therefore, they can not function properly as a standard of illegality as the other legal rule. Then, how can we can improve foregoing problems regarding? Since IFRS has more and more influences in global perspective as years go by, the discard of IFRS is left out of consideration. The possible suggestion within current system of Korean law can be as follows. First, at least we can enhance the legal control over KASB so that we may improve democratic legitimacy. Second, by revising the enforcement ordinance of 2001 Act, we can transform the legal nature of K-IFRS and K-GAAP into quasi-legal rule instead of legal rule. In this case, if a corporation observes K-IFRS/K-GAAP it will be presumed to observe GAAP as in German Commercial Code §342(2). Third, in the long term, we should enhance our participation in IASB so that we may improve the democratic legitimacy.
Abstract
Commercial Act of Korea revised as of 14 April, 2011 (hereinafter referred to ‘2011 Act’) incorporated K-IFRS and K-GAAP into Commercial Code as a kind of legal rule. However foregoing incorporation is not compatible with tranditional Korean legal system. First, the standard setters of both standards are IASB and KASB respectively. Since both the institutions are private ones instead of public ones, the legislative power of Korean Assembly is virtually eroded. Second, compared to the other legal rule, the way of prescription is quite different and the contents of the standards are quite obscure. Third,considering the general rule of Materiality Principle, the binding effect is relatively low and unclear compared to the other legal rule. Fourth,therefore, they can not function properly as a standard of illegality as the other legal rule. Then, how can we can improve foregoing problems regarding? Since IFRS has more and more influences in global perspective as years go by, the discard of IFRS is left out of consideration. The possible suggestion within current system of Korean law can be as follows. First, at least we can enhance the legal control over KASB so that we may improve democratic legitimacy. Second, by revising the enforcement ordinance of 2001 Act, we can transform the legal nature of K-IFRS and K-GAAP into quasi-legal rule instead of legal rule. In this case, if a corporation observes K-IFRS/K-GAAP it will be presumed to observe GAAP as in German Commercial Code §342(2). Third, in the long term, we should enhance our participation in IASB so that we may improve the democratic legitimacy.
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