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Enforcement Rule of Central Government Accounting Standards
관련 검색어 국가회계기준 Central Government Accounting Standrds 국가회계법
  • 발행월 2020-09
  • 저 자 국가회계재정통계센터
  • 크 기 B5
  • 가 격 0원
  • 조회수 579
저자발간물
저자 이미지
국가회계재정통계센터

상세 내용

Enforcement Rule of Central Government Accounting Standards 


CHAPTER 1 GENERAL PROVISIONS

Article 1 (Objective) 
Article 2 (Definitions) 
Article 3 (Scope of Application) 
Article 4 (General Principles) 
Article 5 (Financial Statements and Supplementary Schedules) 
Article 6 (Principles for Preparation of Financial Statements) 


CHAPTER 2 STATEMENT OF FINANCIAL POSITION


SECTION 1  GENERAL PROVISIONS 
Article 7 (Statement of Financial Position) 
Article 8 (Preparation of Statement of Financial Position) 


SECTION 2  ASSETS 3
Article 9 (Definition and Classification of Assets) 
Article 10 (Recognition of Assets) 
Article 11 (Current Assets) 
Article 12 (Investments) 
Article 13 (General Property, Plant and Equipment) 
Article 14 (Infrastructure Assets) 
Article 15 (Intangible Assets) 
Article 16 (Other Non-Current Assets) 


SECTION 3  LIABILITIES 
Article 17 (Definition and Classification of Liabilities) 
Article 18 (Recognition of Liabilities) 
Article 19 (Current Liabilities) 
Article 20 (Long-Term Interest Bearing Liabilities) 
Article 21 (Long-Term Provisions) 
Article 22 (Other Non-Current Liabilities) 


SECTION  4 NET ASSETS 
Article 23 (Definition and Classification of Net Assets) 


CHAPTER 3 STATEMENT OF FINANCIAL OPERATIONS


SECTION 1  GENERAL PROVISIONS 
Article 24 (Statement of Financial Operations) 
Article 25 (Statement of Financial Operations for Each Central Government Agency or Fund) 
Article 26 (Statement of Financial Operations for Central Government) 
Article 27 (Preparation of Statement of Financial Operations) 


SECTION 2  REVENUES AND EXPENSES 
Article 28 (Definition and Classification of Revenues) 
Article 29 (Recognition of Revenues) 
Article 30 (Definition and Recognition of Expenses) 
Article 31 (Cost Accounting) 


CHAPTER 4 MEASUREMENT OF ASSETS AND LIABILITIES

Article 32 (General Rules for Asset Measurement) 
Article 33 (Measurement of Securities) 9
Article 34 (Measurement of Accounts Receivables) 
Article 35 (Measurement of Inventories) 
Article 36 (Measurement of Seized Assets and Confiscated Assets) 
Article 37 (Measurement of General Property, Plant and Equipment) 
Article 38 (Measurement of Infrastructure Assets) 
Article 38-2 (Revaluation of General Property, Plant and Equipment and Infrastructure Assets)
Article 39 (Measurement of Intangible Assets)
Article 40 (Expenditures After Acquisition of General Property, Plant and Equipment and Infrastructure Assets) 
Article 41 (Measurement of Liabilities) 
Article 42 (Measurement of Central Government Bonds) 
Article 43 (Provision for Retirement Benefits) 
Article 44 (Provision for Pensions and Provision for Insurances) 
Article 45 (Allowance for Concessionary Loan and Provision for Guarantees) 
Article 46 (Measurement of Receivables and Payables at Present Value) 
Article 47 (Translation of Assets and Liabilities Denominated in Foreign Currencies) 
Article 48 (Measurement of Lease Assets and Lease Liabilities) 
Article 49 (Accounting for Derivatives) 
Article 50 (Provisions, Contingent Liabilities and Contingent Assets) 
Article 51 (Accounting Policies, Changes in Accounting Estimates and Errors) 



CHAPTER 5 STATEMENT OF CHANGES IN NET ASSETS


Article 52 (Statement of Changes in Net Assets)
Article 53 (Adjustments) 


CHAPTER 6 REQUIRED SUPPLEMENTARY INFORMATION, NOTES AND APPENDICES

Article 54 (Required Supplementary Information) 
Article 55 (Notes to Financial Statements) 
Article 56 (Appendices) 

CHAPTER 7 SUPPLEMENTARY PROVISIONS

Article 57 (Preparation of Reports Based on Related Laws) 
Article 58 (Practical Guidelines for Accounting Procedures) 


ADDENDA 


ANNEX 


Appendix: Comparative Table of 「Enforcement Rule of Central Government Accounting Standards」 in Korean and English