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[번역2012-01호]사회기반시설에 대한 회계처리
저자 :
국가회계기준센터
발간월 :
2012-04-30
조회수 :
848

사회기반시설에 대한 회계처리


제1장 서 론

연구접근법 ················································································································· 2
연구결과 요약 ············································································································ 3

 

제2장 사회기반시설 및 재무정보 격차
주요 사회기반시설 유형 ··························································································· 5
사회기반시설의 특징 ································································································ 6
캐나다의 사회기반시설 현황 ··················································································· 8
사회기반시설 정보시스템 현황 ··············································································· 9
엔지니어링 정보시스템 ···························································································· 10
재무정보 시스템 ········································································································ 11
재무정보 격차 ············································································································ 12
요 약····························································································································· 16

 

제3장 재무정보 격차 해소

정보 요구 ···················································································································· 18
기준마련의 필요성····································································································· 23
재무제표-정보격차 해소의 첫걸음 ········································································ 25
요 약 ··························································································································· 27

 

제4장 사회기반시설에 대 하 재무정보 보고

배 경 ··························································································································· 29
사회기반시설 자산 계상 ·························································································· 31
사회기반시설 보고의 완전성 ·················································································· 33
사회기반시설 사용비용 ··························································································· 34
비용정보의 필요성 ··································································································· 34

 

제5장 사회기반시설 자산과 비용에 대한 회계처리방법 평가

배 경 ··························································································································· 39
갱신회계 및 감가상각회계 소개 ············································································ 40
단일자산 접근법vs구성요소 접근법 ····································································· 41
대체원가vs감가상각비 ···························································································· 44
자금조달 결정의 영향 ······························································································ 47
요 약 ··························································································································· 50

 

제6장 대체적인 평가방법(measurement alternatives)

배 경 ··························································································································· 51
취득시점의 측정 ······································································································· 52
취득이후 측정방법 비교 ·························································································· 53
취득이후 대체적인 평가방법 ·················································································· 56
현행원가회계와 관련된 기타 이슈 ········································································· 61
재평가 후 사후조정 감가상각방법(back-logged depreciation) ······················ 64
요 약 ···························································································································· 65

 

제7장 사회기반시설 상태평가, 이연유지보수비 및 사회기반시설 관리계획

배 경 ···························································································································· 66
사회기반시설 상태평가 ···························································································· 67
이연유지보수비(deferred maintenance) ····························································· 70
사회기반시설 관리계획 ···························································································· 74
사회기반시설 관리계획을 위한 지침 ····································································· 75
요 약 ···························································································································· 76

 

 

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