In capitalism, Being of market economic seems to provide much useful account information to believe and revaluate value of companies. And so window dress settlement is considered devil of market economic together with unfair trade practices. Window dress settlement big problems of the inside and outside of the country companies have been customized not only some unhealthy companies but also others healthy companies. Though the account transparency of inside companies has been improved a lot, there is possibility of happening on the big problem and untrust of the business accounting.
As foundation of this point, after considering present account system for securing account transparency, the realities and materials of window dress settlement was analysed and considered about methods of facing around world as well as korea.
Companies is good for not only development of company but also accounting information providing foundation of financing market in relevant decision making. Accuracy information on companies is due to stimulating activities for the flowing funds to the healthy companies and made untrustworthy companies withdrawal. Accordingly, companies is trying to differentiate raising transparency for themselves. As the companies providing accuracy account information on the themselves, after all recovering trust, they could be enforced to the relative competitive power.