비금융자산 공정가치 평가와 최고 최선의 사용에 대한 사례연구

This study presents the issue of 'highest and best use', which is the basic element of measuring the fair value of non-financial assets. When measuring the fair value of a non-financial asset, IFRS take into account the market participant's ability to generate economic benefits by selling the asset to another market participant who will use the asset at its highest and best use. However, the concept of highest and best use is not only very abstract, but subjective judgment can be involved. In other words, when evaluating the fair value of non-financial assets, there is a possibility that the value of non-financial assets may be raised by overestimating the concept of the highest and best use. This study identifies the gap between the best and best use applied in appraisal practice and fair value evaluation. In addition, whether the fair value evaluation of tangible and intangible assets and investment properties carried out by a company is an accounting evaluation or should be accompanied by an evaluation by an appraisal expert may be controversial in practice. Taken together, this study sheds light on the problems that may arise when applying the highest and best use of non-financial assets through related cases and to provide implications for practical application.