2016 국가회계편람

Ⅰ. 국가회계법·시행령········· 1
Ⅱ. 국가회계기준에 관한 규칙···················· 27
Ⅲ. 국가회계예규················ 51
1. 재무제표의 표시와 부속서류의 작성에 관한 지침·· 53
2. 재무제표의 통합에 관한 지침················ 87
3. 금융자산과 금융부채 회계처리지침 ············ 103
4. 일반유형자산과 사회기반시설 회계처리지침·········· 173
5. 무형자산 회계처리지침························ 241
6. 기타의 자산과 기타의 부채 회계처리지침 ·············· 251
7. 리스 회계처리지침 ···························· 265
8. 우발상황 회계처리지침························ 279
9. 교환수익 회계처리지침······················ 291
10. 비교환수익 회계처리지침 ················· 311
11. 비용 회계처리지침 ······· 339
12. 연금 회계처리지침 ········ 365
13. 보험 회계처리지침 ·································· 407
14. 보증 회계처리지침 ·························· 421
15. 융자 회계처리지침 ···
16. 민간투자사업(BTO?BTL) 회계처리지침·················· 451
17. 국유재산위탁개발사업 회계처리지침························ 463
18. 원가계산에 관한 지침 ···························· 475
19. 국고금 회계처리지침····················· 501
20. 세입·세출외거래 회계처리지침························· 527
21. 회계정책·회계추정의 변경과 오류수정에 관한 지침·· 541
22. 정부조직개편 회계처리지침············· 553
Ⅳ. 계정과목 해설서··········· 565
Ⅴ. 계정과목 총괄표············· 737
Ⅵ. 색인························· 759