자산 공정가치 평가의 K-GAAP와 K-IFRS 비교 검토에 관한 연구

Each nation has been using it's own accounting standard different from other countries because every country has it's own unique economic and cultural characteristics. As the capital market and financial market is internationally open to other countries and the movement of capital among the countries is active, the necessity of the united accounting standard has been increased. To keep pace with this change in market, the IFRS, International Financial Reporting Standards, which has been mainly used by EU countries, has been rapidly becoming a major global accounting standard. This study presents the problems to be solved and how the accounting should be taught through the differences after the comparative study of K-GAAP and K-IFRS. In this study Chapter I shows Introduction, Chapter II Historical background, Chapter III The concept of fair value, Chapter IV Asset fair value, Chapter V Conclusion. The major subject matter of this study is the valuation of asset fair value. Asset is divided into inventory asset, tangible assets, subsidy, intangible assets, financial assets and fixed asset for investment and in connection with this K-GAAP and K-IFRS are analyzed and compared and then their differences are demonstrated. For the successful introduction of K-IFRS the change in whole perception of society members should be made. According to the road map of the introduction of IFRS to Korea Korean listed companies shall prepare IFRS-applied financial statements from 2011, for interested companies only they shall make financial statements by applying IFRS as early as 2009. The problems to be issued prior to the introduction are as followings; (1)the arbitrary use of fair value (2)problems with persons who values tangible assets (3) inconsistency between accounting and tax law in evaluating fixed asset for investment (4)inevitable situation after the introduction (5) concerns over increase of tax (6)uncertainty between certified public accountant and certified public appraiser. As current accounting education which focuses on memorizing, counting and repetition does not tally with the principle centered K-IPRS the case centered accounting education is necessary. As the judgement of the individual in charge of accounting is essential when accounting principle is applied to the business practice the accounting education for training future accountant shall be carried out by use of cases and discussion which focus on judgement centered education.The ability to apply K-IPRS shall be built through the new establishment of the courses: study on accounting case, accounting practice case, accounting principle application.