감정평가의 시장가치 개념 정립

Conceptualizing the Market Value on Real Estate Appraisal

It was introduced International Financial Reporting Standards(IFRS) in 2007 and issued Korean International Financial Reporting Standard(K-IFRS). In addition, non-monetary assets such as financial assets and property, plant and equipment are required to be subject to fair value either by force or by choice. What matters is the discussion of fair value accounting, an assessment based on misconceptions will lead to national losses in providing objective information about the national economy to overseas investors in the international community, and, in a small way, to individual people s asset losses. In general, prices are past values formed as cumulative values determined by supply and demand in the market. However, from the valuation point of calculating the real estate price, the government will have a position to make new estimates of the price of the existing market by modernizing the future value. The value and price of real estate are fundamentally different in nature, and it is questionable whether it is reasonable to truly price the value for making an appraisal. Therefore, a clear classification of fair value and market value, a framework for accounting standards, is essential because it clarifies the purpose of establishing all of this Act and plays a major role in providing an accurate basic concept to individuals and the general public in achieving it.