Earticle

초록

영어

Accrual basis accounting in Government Accounting in Korea was completed in 2007 enacting Government Accounting Act. Nevertheless accounting standard for pension by government or public sector is not prepared yet. This study tries to set a draft accounting standard for pension as reviewing various generally accepted accounting principles(GAAP) on pensions. Principal issues on pension accounting involve three aspects; characteristics of pension, recognition and measurement of future benefit obligation, and required supplementary information on pension.
As a result of reviewing the above three aspects through various GAAP to set pension accounting standard, the followings are summaries of this study.
At first, pensions can be classified into exchange transaction pensions and non-exchange transaction pensions in the light of characteristics of pensions.
The basic principle of pension accounting is that a different accounting standard should be applied to a pension with different characteristic.
Second, liability for exchange transaction pension shall recognize when participants provides their services and measure their future benefit obligation through projected benefit obligation(PBO). Liability for non-exchange transaction pension shall recognize when participants satisfies certain condition to receive entitlement for benefits and measure their future benefit obligation through projected benefit obligation. At initial adopting accounting standard for pension, initial future benefit obligation shall be measured by accumulated benefit obligation(ABO) and difference between projected benefit obligation(PBO) and accumulated benefit obligation(ABO) amortized over average service period.
Third, since sustainability of pension is critical factor in pension plan, the informations on sustainability of pension should be presented in the form of required supplementary information(RSI). This RSI includes long term cash flows of pension, participants and dependency ratio of pension, and present value of future contributions and future benefit obligation.

목차

<국문요약>
 I. 연구의 목적
 II. 공적연금 회계의 주요문제
  2.1 공적연금의 성격
  2.2 공적연금 부채의 인식과 측정
  2.3 공적연금에서의 보충적 정보의 제공
 III. 공적연금의 일반적으로 인정된 회계기준
  3.1 미국 연방정부회계기준(SFFAS; Statement of Federal FinancialAccounting Standards)
  3.2 국제공공회계기준(IPSAS; International Public Sector AccountingStandards)
  3.3 민간 회계기준(FASB, FAS; Fianancial Accounting Standards)
  3.4 연금 회계기준들의 평가
 IV. 공적연금의 회계기준 제정방안
  4.1 공적연금회계의 적용기준
  4.2 연금회계의 보고모델
  4.3 공적연금의 회계기준(안)
 <참고문헌>
 Abstract

저자

• 최승기 [ Seung-Ki Choi | 감사원 감사관 ]

참고문헌