상장기업의 유형자산 평가모형 및 감가상각방법에 관한 연구

The aim of this study is to present how to improve the K－IFRS through analyzing the current practices of assessment models for property, plant and equipment as well as depreciation methods in the listed firms in Korea. The results of the analysis are as follows. Firstly, the analysis of the KOSPI 200 showed that 188 firms adopted the cost model and straight－line method, which occupied 94% meanwhile, merely 6 firms, cost model and revaluation model as well as straight－line method, with the share at 3%. Notably, only KB Financial Group Inc. was using the cost model and fixed percentage method, which is 0.5%. In the meantime, Korea Gas Corporation (KOGAS) adopted the cost model and percentage of production method with another 0.5% share. The rest 4 firms were using the cost model, straight－line method and fixed percentage method as well, with the share at 2%. Secondly, 94 firms were found to adopt the cost model and straight－line method among the 100 KOSDAQ Premier Index companies, occupying 94%. On the other hand, only one firm was using the cost model and fixed percentage method, which was Nexon GT Co., Ltd. with 1% share. Meanwhile, four firms adopted the cost model, straight－line method and fixed percentage method together, occupying 4% and only CJ Freshway Corporation, the cost model, revaluation model and straight－line method, showing 1% share. According to the results from the above－mentioned analysis, in reality, majority of business entities are adopting the cost model and straight－line method commonly in spite of the principles presented by IFRS, which mandate or adopt on the optional basis the fair value assessment to provide meaningful information about the financial status & inherent value of the companies to investors in the capital market as well as give guidelines for reasonable accounting on the basis of economic viewpoints sticking to the accounting principles. It showed the prevalent discrepancy between the accounting principles and real accounting practices in the firms. Therefore, it seemed to be necessary to review on the overhaul basis the curriculum for accounting training & study in the tertiary education institutes taking into account the real accounting practices, which is currently divided into three phases, K－IFRS, General Corporate Accounting Principles and Small & Medium Size Corporate Accounting Principles.