A Study on Financial Reporting of University in Mongolia

서지정보

· 발행기관 : 한국상업경영학회
· 수록지 정보 : 상업경영연구 / 23권 / 3호 / 583 ~ 598페이지
· 저자명 : BATTUYA Demberel, 김춘수

초록

This study analyzed financial reporting whether it can provide sufficiently to be informational as general purpose external reporting to external users for public and private universities in Mongolia.
Under general purpose external financial reporting (GPEFR) which contains financial statements and supporting information presented with financial statements. Other types of financial reporting is not scope of this study. Financial reports of Mongolia's public university consist to public sector's financial statements and report of full cost for budget and, financial reports of private university is same to financial statements of profit organization. The purpose of this study is to improve information of financial reporting by developing financial reporting of university of Mongolia based on higher education system of Mongolia and analyzes of financial information and, to provide new financial information to university of Mongolia by determining the characteristics of financial reports in comparison Mongolia's public and private universities with universities of United States through the nature of legal and accounting in university of Mongolia.
Insufficient practicability for the practical application of international accounting standards in public and private university of Mongolia is that absence of law of non profit organization, request of a fund accounting applications and bad complying with generally accepted accounting principle etc problems can't provide useful financial information to external users. Therefore, this study provided informations of accounts of financial statements in compliance with the international accounting standards and notes to financial statements and, report required to assess and analyze manager's accountability as additional financial reports by determining additional financial reports required to include in general purpose external financial reports and report of service efforts and accomplishment. Result of this research is that the following financial reports of Mongolia's public and private university will be able to provide more useful information of financial reporting in high education sector of Mongolia.

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