연결재무제표 작성의 새로운 방법론 연구 : 유상증자와 유상감자의 반영 및 회계기준 개선안

· Research topics: This study expand the new consolidation methodology by Kang(2011), so develop consolidation procedures in case of issue of shares or redemption of shares. And this study proposes the problems and improvements to IFRS paragraphs for consolidation procedures. · Research background: The complexity of preparing consolidated financial statements is increasing, but there is little studies to improve the consolidation methodology that is too difficult. · Differences from prior research: Prior studies have not developed methods for issue of shares or redemption of shares, but this study develops these procedures. · Research method: Develop a case that assumes various situations when a subsidiary has issue of shares or redemption of shares and derive problems and improvements to IFRS paragraphs for consolidation procedures. · Research results: A method of reflecting various consolidated transactions in consolidate financial statements when a subsidiary has Develop a case that assumes various situations when a subsidiary has issue of shares or redemption of shares and derive problems and improvements to IFRS paragraphs for consolidation procedures. was developed. Problems and improvemets with IFRS prargraphs for consolidation procedures were proposed. · Contribution points and expected effects: This study enhances the completeness of the new consolidation methodology, and reduces the cost associated with consolidation.