연결회계시스템 개선에 관한 연구

Accounting environment became different because adopting international financial reporting standards. Specially recent accounting standards demand generation and disclosure of various consolidation financial information. But preparation of consolidation financial statements(CFS) has become more complicated because firms that should prepare CFS increased, and transactions about shares was diversified. In the situation like this, recent consolidation accounting practice is not efficient because method of making CFS is complex. The existing consolidation accounting system sums separate financial statements and eliminates investment accounts and equity accounts every year. This studies produce new consolidation accounting system that replaces existing consolidation accounting cycle and consolidation journal. This consolidation accounting system recognizes acquisition of controling power as purchasing assets and accepting liabilities. And this consolidation accounting system deal with closing transactions and carrying forward according to the method that is similar to the separate accounting system. The consolidation accounting cycle and consolidation journals that presented in this studies simplify processes of preparing CFS. So implementation and maintenance cost of consolidation system could be decreased. And new consolidation system could help train consolidation accounting experts.