상법상 會社의 會計制度의 현황과 개선방향

Abstract

Korean Commercial Law(KCL) Draft was revised Oct. 2008. The contents of revised regulatory is the protection of investors to the open-large scale corporation and the protection of shareholders to the closed-small company. Therefore, we need to survey whether the revised KCL Draft is fitful with the interests of investors and debtors or the scales of corporations. First, in relation to international adjustment, it is necessary that korean Commercial Law(KCL) Draft should introduce international accounts regulations according with International Financial Reporting Standards(IFRS). KCL Draft has been drawn up ‘Introduction Road-map of IFRS’ Mar. 2007 and it is expect to apply in 2011. According to IFRS, corporations must draw up adjusting financial standards. However, it is reasonable that KCL Draft should regulate the scale of corporations explicitly. Second, in relation to financial consolidation, korean Commercial Law(KCL) Draft has regulated accounts principles, capital, financial statements and dividend so on in corporations except to limited partnership. In particular, KCL Draft need to regulate the covering a scope and an applicable object. Furthermore, I think that korean Commercial Law Draft must regulate to corporation and limited company, limited liability company respectively and it should be required to more strict standards and more financial statements to corporations.