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중소기업 회계처리기준에 대한 사적 고찰

Author

김광윤

Journal Title

경영사연구

Publication Year

2013

Topics

#Accounting

Summary

This study historically examines Korean accounting standards for small and medium enterprises (SMEs) to analyze the background of the SME Accounting Standards announced by the Ministry of Justice in 2013. Exceptions for SME accounting treatment have gradually expanded since 1996, and the 2013 standards were established based on a positive approach to reduce the burden on SMEs. However, revisions are needed for some items, such as the types of financial statements.

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