중소기업회계입법에 대한 한독비교연구

Nowadays to establish transparent accounting standards is very important internationally. The Transparency of accounting is also basic element for getting potential investors. But accountant profession of small companies has difficulties on establishing complicated accounting documents. Therefore many countries make effort to establish simplified accounting standards for small companies. In the year of 2009, germany has simplified accounting standards for small companies for the first time. And germany has also simplified accounting standards for small companies once more in 2012. The korean ministry of justice has also announced the accounting standards for small companies on 1st Feb. 2013. The new contents has following characteristics: minimized quantity, simplification of accounting dealing with methods, allowance of applying the corporate tax law, introduction of acquisition cost basis, preparing the financial statements, mitigation of preparing methods of the financial statements. Germany has also introduced new regulations to lighten the load of accounting for small companies. Germany has also tried to lower the cost of accounting for small companies. We should also try to lower the cost of accounting. This article studies the accounting standards for small companies not only in germany, but also in korea. The author analysed the reformed contents in germany, especially in the years of 2009 and 2012. The author has suggested that we should further try to get better and simplified legal system on accounting for small companies.