중국 국제회계에 따른 연결대상관리 문화 ― 금융사의 사례

Kwak Jae won

doi:10.26585/chlab.2009..26.013

The development of new Chinese accounting standards is an important step for the development of the Chinese economy and its place in the world's increasingly integrated capital markets. The adoption of the new Chinese accounting standards system brings about substantial convergence between Chinese standards and International Financial Reporting Standards (IFRSs), as set by the International Accounting Standards Board (IASB). The benefits of these accounting reforms for China are clear. The new Chinese standards that incorporate accounting principles familiar to investors worldwide will encourage investor confidence in China's capital markets and financial reporting and will be an additional spur for investment from both domestic and foreign sources of capital. Significant change under IFRS is to disclose interim reports (quarterly reports) within 45 days. This complexity and timeliness lay a burden on Global firms and may lead to the increased risk of presenting incorrect financial information and the delay of issuing statements. In order to avoid the delay of disclosing financial reports companies should make efforts on developing and establishing consolidation monitoring system. The purpose of developing and establishing monitoring system is to minimize the risk of presenting incorrect financial information by preventing the omission of target subsidiaries and collecting accurate financial information on a timely basis. This research will analyze cases occurred in financial sector to consider the needs and functions of consolidation monitoring system. It will also discuss the possible issues of establishing and maintaining monitoring system and seek out the appropriate solutions in order to suggest training guidelines for accomplishing the correctness and timeliness of producing and presenting consolidated financial statements.

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REFERENCES (32)
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* 2021년 이후 발행 논문의 참고문헌은 현재 구축 중입니다.

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