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유가증권의 분류변경 및 감액손실에 대한 회계기준 연구
A Study on the Accounting Methods for Transfer of Category and Impairment Loss of Securities

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Authors
김병호
Issue Date
2002-09
Publisher
서울대학교 경영연구소
Citation
경영논집, Vol.36 No.2/3, pp. 141-166
Abstract
This paper investigates the accounting standards for the transfer of the classification and

the recognition of impairment of securities, and makes suggestions for the improvement of

the standards. This paper suggests that transfers between trading and available for sales be

allowed only in limited circumstances. The sale of held to maturity securities without

consequence is permitted in limited circumstances. If a held to maturity security is sold but

the sale does not qualify as one of the limited circumstances, the enterprises ability and intent

to hold any financial securities to maturity would be called into question. Further, the sale of

any held to maturity security that does not qualify for an exception would requir that all debt

securities currently classified as held to maturity be reclassified as available for sales, and any

gain or loss on re-measurement to fair value related to the reclassification would be included in

income. A two year moratorium is imposed on classifying any financial asset as held to maturity.

For the accounting of impairment loss, this paper recommends that the same rule is applied for

the accounting of the reversal of impairment loss in both financial and non-financial

institutions. Reversal from the impairment loss of all institutions is recognized in net earnings.
ISSN
1229-0491
Language
Korean
URI
https://hdl.handle.net/10371/44367
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College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.36 (2002)
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