지역농협 합병회계의 개선방안

This study is to survey the consolidation accounting(pooling of interest method, purchase method) of local Agricultural Cooperatives(LACs) to find out whether consolidation accounting rules applied to LACs are consistent to the consolidation accounting of companies such as accounting processes before and after acquiring companies, and to analyze related problems and their desirable solutions. Based on the results of this survey, the followings are proposed as ways to improve the consolidation accounting of LACs. First, it is necessary to secure the reliability and transparency of accounting by precisely regulating the accounting date of a consolidation as the date of the field survey of asset revaluation. Second, capital surplus and retained earnings should be allocated depending on the ratio of contribution in capital configuration and the ratio of turnover capital or business reserve, respectively. Third, the business assets of LACs should be revalued to appropriate to their actual status. Fourth, assets such as loans and credits are appropriated by independent audit or CPA. Fifth, the equity of cooperative members is dealt with unfairly because of not applying consolidation ratios. Consolidation ratios should be determined by the appraisal value of a union, and the net asset base evaluation seems to be an appropriated method.