감정평가의 시장가치 개념 정립

• 영문명: Conceptualizing the Market Value on Real Estate Appraisal
• 발행기관: 한국주거환경학회
• 저자명: 김영미(Kim, Yeong Mi) 장희순(Jang, Hee Soon)
• 간행물 정보: 『주거환경(한국주거환경학회논문집)』住居環境 제17권 제4호 (통권 제46호), 127~140쪽, 전체 14쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 2019.12.31

영문 초록

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.

목차

Ⅰ. 서 론

Ⅱ. 가치와 가격에 대한 이론적 고찰

Ⅲ. 부동산감정평가에서 추구해야 할 가치와 가격

Ⅳ. 결론

키워드

시장가치 공정가치 시장가격 Market Value Fair Value Market Price K-IFRS