국제회계기준 도입과 유형자산의 감정평가

Over 100 countries have recently moved to IFRS reporting or decided to require the use of these standards in the near future and even the U.S. Securities and Exchange Commission (SEC) is allowing U.S. firms to prepare their financial statements in accordance with IFRS. Korean listed companies are adopting Korean equivalents of International Financial Reporting Standards(K-IFRS) for reporting periods beginning on or after 1 January 2011. This paper examines the economic consequences of the introduction of mandatory IFRS reporting on the tangible asset (including property, plantand equipment and inventories) valuation and the Korean appraisal industry. According to the K-IFRS, an entity shall choose cost model or revaluation model based on fair value measurement to an entire class of property, plant and equipment. Thus, this research, firstly, reviews and explores current development and impacts f IFRS on the property valuation. Secondly, this paper discusses the major changes in the tangible asset value measurement for IFRS reporting. Thirdly, the research examined the differences between the IFRS defined values and the market value. Finally, we suggest the count measurements for the Korean appraisers for the successful IFRS convergence strategy.