독일회계시스템에 있어서의 예측보고에 관한 법적 고찰과 그 시사점

Today, as the worldwide increase uncertainty due to the economic and financial crisis it become even more important to investors looking for the forecast report about business development prospects . There is now the opportunity to reduce the anxiety of investors by providing information on the future development of the company via the forecast report and eventually to solve the problem of the information asymmetry among companies and investors. Thus the forecast report serves the investors as the most important measure for the evaluation of company's future development and based on it, makes possible to adjust their balanced perspective on the corporate value. However, the problem of the forecast information is that it is because of its prediction nature not just subjective, but only poses a considerable uncertainty. If this problem is in fact become a reality, from the investor’s perspective, these issues are highly likely to lead to mistakes in investment decisions by trust the uncertain information, from the company’s perspective, there ist the risk of liability for damages caused by a mismatch between the forecast report and the actual information, and finally the possibilities of fatal results for both side can not be excluded. This is an issue that can not be resolved without the secured guarantees for the clarity of information based on trust and honesty. Therefore in this paper should be analyzed the possible way through the German legal system to overcome the instability and to reach the maximum clarity of this forecast information adequately its importancy. Additionally it also analyzes the results of this study by combining a critical perspective on forecast report system on the Korea Law and look for possible implications of German legal system for the Korean legal system.