Опыт Корея по переоценке и обновлению основных фондов

Опыт Корея по переоценке и обновлению основных фондов

1. 
   Как проводится переоценка основных фондов и в чем выгода от этого для предприятия?
   

South Korea prohibited revaluation in 2001, and additional study was not possible until its policy changed in 2007. In March 2007, the Korea Accounting Institute (KAI) announced a roadmap for adopting International Financial Reporting Standards (IFRS) for Korean-listed companies to improve transparency in accounting and strengthen national competitiveness. According to this roadmap, any firm could adopt the Korean-IFRS (K-IFRS) principles as early as 2008, and all public firms were advised to adopt the new principles by 2011. However, in 2008 Korea was hit by the global financial crisis, and Korean companies faced liquidity crises due to domestic stagnation and unexpectedly large changes in exchange rates, among other events. As a result, the government decided to move up adoption of IFRS to improve the quality of financial statements.
In 2008, many Korean companies suffered from the capital market contraction. To help troubled companies, the Korean government decided to allow asset revaluation prior to the IFRS adoption to improve the financial conditions of Korean firms. Although Korea planned to adopt IFRS in 2011 and an introduction of asset revaluation was a part of the IFRS adoption, the Korean government believed that an acceleration of asset revaluation could play a vital role in expanding Korean companies’ financing capacity. As a result, 21.2% and 14.0% of Korean Exchange (KRX)–listed firms conducted asset revaluation in 2008 and 2009, respectively, decreasing their debt ratio by 41% point and 24.7% point on average (Korea Listed Companies Association 2010). Under the asset revaluation policy in Korea, firms can choose either the historical cost model or the fair value model as their accounting policy, and apply the selected policy to an entire class of Property, Plant, and Equipment (PP&E). Under the fair value model, PP&E is recognized as the fair value at the date of revaluation, and the gain from asset revaluation is recorded as revaluation surplus under other comprehensive income.

2. 
   Каковы механизмы (процедура) процесса обновления износа основных фондов на предприятиях?
   

3. 
   Роль амортизационной политики в обновлении основных фондов предприятия?
   

Для обновления основных фондов предприятий в Корее используются различные методы амортизационной политики, такие как прямая линейная амортизация, ускоренная амортизация и метод суммы лет.

4. 
   Какие меры принимает государство в тех отраслях, которые могут представлять угрозу для экологии, при условии, что основные фонды были полностью изношены или устарели, но продолжают работать?