정부출연연구기관 유형자산회계처리에 관한 연구

[Purpose]Public institutions have been established for the purpose of promoting public interests and are operated under direct or indirect support from the government. Public institutions are classified by designating public institutions, regulators, and other public institutions by designating public institutions for efficient supervision of public institutions. There are accounting standards for public corporations and regulators. Other public institutions, however, have no accounting criteria, applying special criteria and undermining the value of financial information. [Methodology]The study looked at the accounting practices and problems related to the type of tangible asset accounting institution among other public institutions. The criteria for accounting for tangible asset accounting standards vary from corporate accounting standards to corporate accounting standards. [Findings]Compared to corporate accounting, tangible assets are not applicable to capital transactions, nor do they profit from depreciation costs. The accounting standards provide distorted information, making it difficult to understand the majority of information users. [Implications]In this study, we view the causes of this problem as a lack of systematic oversight of other public institutions. The necessity of formulating the accounting office rules of other public institutions was needed to provide useful information for the users of the information.