정률법 감가상각방법의 문제점에 관한 연구

Abstract

[Purpose] This study seeks to find the basis for the declining balance method by identifying its theoretical problems, regarding whether there is a special reason for the strict restrictions on the selection of the declining balance method as a depreciation method in the International Accounting Standards adopted by Korea.
 [Methodology] To this end, we first examined whether there was a difference by comparing existing corporate accounting standards and the provisions of the Korea International Financial Reporting Standards. We also looked at exposure drafts related to the selection of methods for the depreciation of tangible assets and the amortization of intangible assets. As such, the declining balance method had an advantage regarding the corporate tax burden due to the large amount of initial depreciation compared to the straight－line method. We also looked at how this was modified.
 [Findings] In the declining balance method, the depreciation rate can be calculated if there is no residual value in the process of calculating the depreciation rate. However, if the remaining value is included in the depreciation cost of the last year for amortization, a problem arises in that the declining balance method violates the purpose.
 [Implications] This study was conducted to identify the theoretical problems of the declining balance method in selecting the declining balance method as a depreciation method in the International Accounting Standards adopted by Korea and to propose a revision of the depreciation－related method.