무형자산의 공정가치 평가주체

This study is a philosophical argument for the Protection of the Rights of intangible assets, based on the intangible asset to be measured at fair value, based on who is to discuss Add to current legislation should be evaluated as an intangible asset. Intangible assets means the right of the intangible, intangible rights has to be be protected. In order for an intangible asset protection determination of the rights of the economic value of intangible assets and requires actions to display as a monetary amount. Who should do such acts? Researchers examined ⅰ) the current legal basis, ⅱ) experience and expertise in the valuation of intangible assets, ⅲ) conformity to the fair value measurement of K­IFRS, ⅳ) the characteristics of intangible assets. The results conclude that appraisers. However, the above conclusion is the current based on. If appraisers do not adapt to new change, or does not establish the professionalism of valuation, or new valuation techniques, or new valuation model, rating system in the near time the fair value of intangible assets area will be shared with other professionals.