K－IFRS 1113호‘공정가치 측정’기준에 대한 이해관계자별 인식차이에 대한 연구 ：이해도 및 일관성을 중심으로

[Purpose] This study investigates stakeholders’ perceptions of the K－IFRS No. 13 ‘Fair Value Measurement’ which has been applied since 2013. The purpose of this study is to examine the understandability of K－IFRS No. 13 and the consistency of measurement and disclosure of fair value. [Methodology] This study analyzes the differences in perception among stakeholders by conducting a survey analysis on the understanding of K－IFRS No. 13 and the consistency of measurement and disclosure. The sample is divided into stakeholders in five groups and consists of 214 stakeholder observations. [Findings] The followings are as follows. First, in the case of understanding the fair value measurement standard, evaluation experts and external auditors showed a higher understanding of the standards than other stakeholders, and companies that prepare financial statements showed higher understanding than information users. Second, regarding the consistent application of measurements and disclosures of fair value under standard, evaluation experts and external auditors perceived the consistency of measurements and disclosures to be lower than that of other stakeholders. On the other hand, the companies were perceived to have higher consistency than other stakeholders. [Policy Implications] The contributions of this study are as follows. This study analyzed differences in the understanding of fair value measurement standard and showed a different perception of consistency for measurement and disclosure of fair value. This study presents stakeholder－specific understandability of the standard and provides policy implications for future policy making decisions for relevant institutions regarding fair value measurement and disclosure.