IFRS 재무제표 질적특성에 따른 USALI 정보유용성 제고 탐색

The major goal of hospitality accounting is to provide valuable accounting information for economic decision makings of accounting information users. Korea hospitality industry’s accounting field has no concrete standard set up for it yet. As a consequence, it carries big problem such as hindrances of usefulness of hospitality’s accounting information. Recently, Korean GAAP(Generally Accepted Accounting Principles)accepts IFRS(International Financial Reporting Standards) suddenly to meet IFRS’ globalized unification trends. The qualitative characteristics of accounting information in IFRS’ conceptual framework are understandability, goal relevancy, reliability, comparability. With the former character’s factors, this research studies USALI(Uniform System of Accounts for the Lodging Industry)’s informational qualitative characteristics on which Korean GAAP acceptance is based IFRS’ informational qualitative characteristics. Therefore this article aims to explore alternatives for promoting accounting informational usefulness of Korea’s USALI in accordance with qualitative characteristics of IFRS’ financial statement.