K-IFRS 도입에 따른 숙박업 회계처리기준 정립에 관한 연구 - Profit & Loss Report 작성을 중심으로 -

There are no Hotel Accounting Standards such as, USALI (USA's Hotel & Motel Accounting Standards) in South Korea so accounting management isfollowing the business accounting standards. However, the business accounting standards cannot reflect distinctiveness of hotel industrybecause the standards only focus on manufacturing and sales. In economic field at the center of this globalization era, hotels in this country have to set up specific accounting standard which is one of the industrial accounting standards with development of hospitality industry. This standard will be useful to compare management between internal hotels and external hotels by following internationalization and expansion of hospitality industry. With financial statement and business accounting standards of USALI, the specific accounting standard for hospitality industry should include some factors as follows: First, the standard should regulate and present intrinsic accounting management standard for hospitality industry. Second, it should regulate segmentalized accounting management by each department within a hotel. Third, it should be useful to compare with other hotels and fulfil objectively. Since some international chain hotels from Europe or U.S are making financial statement with USAIL, these factors are valuable to compare with local hotels and also make it easy to check management efficiency establish business strategy. Therefore, CEOs in our country have to make an adaptive standard with understanding about accounting standard classified by hospitality industry and have to recognize necessity in terms of securing the usefulness of accounting.