earticle

영어

After a long effort to improve the transparency of accounting information for non-profit corporations, the accounting standards for public interest corporations were implemented in 2018. This study analyzed the financial impact of the introduction of the Public Interest Corporation Accounting Standards by comparing the financial statements according to the General Accounting Standards of Foundation A prepared for the 2018 fiscal year and the financial statements according to the Public Interest Corporation Accounting Standards. First, the impact of financial statements was analyzed as the accounting treatment of government subsidies changed from accounting for subsidy income to accounting for subsidy income due to the introduction of accounting standards for public interest corporations. In addition, based on the public interest purpose business described in the articles of incorporation, we reviewed the classification accounting presentation method that stipulates that the financial statements are prepared by dividing the business into public interest business and other business. In addition, accounting treatment of reserves for unique purpose projects was recognized in consideration of practical practices in the accounting standards for public interest corporations, and the impact of them was also analyzed. Based on this analysis, it is believed that the introduction of accounting standards for public interest corporations has a positive effect on improving the usefulness and transparency of accounting information for public interest corporations. However, there are also issues that need to be improved in the current accounting standards for public interest corporations and the environment for producing financial information for public interest corporations. First of all, financial statements need to be more faithfully expressed through additional subdivision of business income and business expenses of public interest corporations. Second, it seems necessary to revise the mandatory commentary provisions of the Public Interest Corporation Accounting Standards so that public interest corporations who choose to adjust reporting when setting their own purpose business reserves can provide a statement of surplus disposition as a comment to provide supplementary information. Third, it is required to improve the completeness and convenience of the IRS home tax disclosure input system through data linkage between the disclosure form of financial statements and the contribution property report. Fourth, it is necessary to strengthen the provision of specialized public interest corporation accounting education by the government departments in charge of operating and managing public interest corporation accounting. This study compares and analyzes general corporate accounting standard financial statements of public interest corporations and public interest corporation accounting standard financial statements through the case of Foundation A under institutional conditions in which public interest corporations applying the accounting standards for public interest corporations for the first time are not obligated to prepare comparative financial statements. There is a contributing point in that it provided practical implications.

한국어

비영리법인에 대한 회계투명성 제고 요구와 통일된 회계기준 제정의 필요성에 따라 2018년 공익법 인회계기준이 도입되어 시행되었다. 본 연구는 A재단의 2018 회계연도 재무보고 사례를 바탕으로 일반기업회계기준과 공익법인회계기 준으로 작성된 재무제표를 비교·분석하고, 현행 제도에 대한 개선방안을 제시하고자 한다. 이를 위해 공익법인회계기준으로 변화된 국고보조금 회계처리와 공익목적사업과 기타사업으로 구분하여 재무제 표를 작성하는 구분 회계 표시 방식을 검토하였다. 또한, 공익법인회계기준이 실무적 관행을 고려하여 고유목적사업준비금의 회계처리를 인정하고 있어 그에 따른 영향을 분석하였다. 분석결과, 공익법인회계기준 도입이 회계정보의 유용성과 투명성 제고에 긍정적인 영향을 미치는 것 으로 판단되나 다음의 관점에서 개선이 필요할 것으로 보인다. 첫째, 공익법인의 사업수익과 사업비용 의 추가적인 세분화를 통해 재무제표가 보다 충실하게 표현될 필요가 있다. 둘째, 고유목적사업준비금 설정 시 신고조정을 선택한 공익법인이 보충정보 제공을 위해 주석으로 잉여금처분계산서를 공시할 수 있도록 공익법인회계기준의 필수적 주석기재사항 규정 개정이 필요하다. 셋째, 국세청 홈택스 공시 시 스템의 완전성과 편의성 제고를 위해 결산서류 공시양식과 출연재산보고서 자료 등의 시스템 연계가 요 구된다. 넷째, 국세청 등 공익법인을 지원하는 전담부서에서 전문화된 회계 교육을 강화할 필요가 있다. 본 연구는 공익법인회계기준을 최초 적용하는 경우 비교재무제표 작성의무가 없는 제도적 여건 하에 서 A재단의 사례를 통해 일반기업회계기준과 공익법인회계기준으로 각각 작성된 재무제표를 비교 분 석하여 재무보고의 변화를 분석하고, 실무상 시사점을 제공하였다는 점에서 공헌점이 있다.