법인세회계 교육을 위한 사례연구

Income taxes have wide－spread influence on the accounting process. Thus, accountants and accounting information users need full understanding on income taxes. And systemic education on income taxes is requested. The purpose of this study is to develop a case on income taxes for education. We explained International Accounting Standard 12 Income Taxes clearly and reviewed footnotes of financial statements of KOSPI 10 big assets companies to develop an integrated case on income taxes. Tax consequences of gains or losses on disposal of treasury stocks are included in the case, in addition to the many temporary differences that are related to the items recognised in profit or loss. Deferred tax that is related to the items that are recognised outside profit or loss：Included in the case are non－reclassification adjustments items, for example, revaluation surplus and remeasurements of the net defined benefit liability (asset) and reclassification adjustments items, for example, fair value adjustment of available－for－securities and derivatives used in cash flow hedges. So various types of temporary differences are included in the integrated case to reflect accounting practices. We expect this study is complement to intermediate accounting textbooks in explanation of income taxes. It would be useful for lecturers to apply teaching material on the comprehensive understanding of income taxes.