마감과 이월이 적용된 연결재무제표 작성의 새로운 방법론 연구－종속기업에 대한 지분율의 변동 반영－

With the adoption of IFRS, changes in the accounting system led to an increase in the number of parent that are required to prepare consolidated financial statements and the time limit of their disclosure has been shorten. These changes in the accounting environment require improvement of the consolidated accounting system, but there are few studies to improve the difficult method to prepare consolidated financial statements. In this situation, Kang(2011) proposed an alternative methodology of preparing consolidated financial statements by using account book system that uses journal entry and posting as the basic procedures and applying closing and carrying over procedures. In subsequent study(Kang, 2018), the method is supplemented, extended, and explained using examples. The alternative method is to record the consolidated transactions in the accounting books and to apply the closing and carrying over procedures, so that only changes in the net assets and interests of the relevant year are perceived as consolidated transactions. Therefore it can be evaluated as a way to simplify the process to prepare consolidated financial statements. Applying the alternative method of Kang(2018), this study develops the consolidating procedures that recognize increase and decrease in a parent’s ownership interest in a subsidiary, and compares them with existing methods using examples. The procedures to recognize the transactions of acquiring additional subsidiary shares and disposing of some of them is not presented in the previous research. This study extends the differential and alternative methodology of preparing consolidated financial statements presented by Kang(2011, 2018), and explains the difference of the two methodologies usings examples. Therefore this study improves understanding the alternative methodology, and this study is expected to contribute to the consolidation accounting education and the improvement of the consolidation accounting system.