K-IFRS 부동산 공정가치 평가의 문제점과 대응방안

Recently, Fair Value Measurement has been issued. It is very important for success of IFRS Adoption to valuate Fair Value objectively. Therefore, there is a very urgent need to investigate the differences between Appraisal theory and Accounting measurement. If there are any problems to practice Fair Value Measurement, We have to find alternatives for that. The purposes of this research is to suggest alternatives for the problems which may occur when applying Fair Value Measurement of K-IFRS to real estate valuation. Ultimately, it is to achieve a good international reputation. Fair value measurement of real estate for a financial accounting report has a very low level in systems and contents in comparison to Appraisal Businesses. Therefore, the role of appraisers is more important than before. The findings are as follows : First, it is necessary to define the meanings of fair value and market value in order to avoid the confusion in concepts. Second, appraisers need to ensure the objectivity and professionalism of fair value valuation. Third, a variety of valuation approaches and international collaboration is required to build the reliability of fair value valuation. Fourth, it will be helpful to issue fair value valuation manuals and show materials to the public to improve the insufficient disclosure of financial accounting reports.