국제회계기준(IFRS)의 공정가치 회계와 가치평가 전문가제도에 대한 전망
DC Field | Value | Language |
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dc.contributor.author | 고승의 | - |
dc.date.available | 2021-02-22T14:18:41Z | - |
dc.date.issued | 2009-12 | - |
dc.identifier.issn | 2092-5395 | - |
dc.identifier.uri | https://scholarworks.sookmyung.ac.kr/handle/2020.sw.sookmyung/13877 | - |
dc.description.abstract | This study examines the history of the fair value accounting development which was initiated by IASB and FASB for the last decade. The study identifies that fair value is preferable to historical costs in terms of the relevance which is the criterion to determine the usefulness of accounting information for economic decision making while revealing some vulnerability in the reliability of accounting information. Particularly, the study suggests that the comprehensive adoptions of fair value accounting in the financial institutions should be very prudent because fair value accounting may magnify income volatility thereby exacerbating financial risk during the period of economic downturns. Finally, the study suggests that it is urgent to develop fair value measurements guidance in inactive markets and to train fair-value measurement experts before the full adoption of IFRS in 2011 by Korea. | - |
dc.format.extent | 26 | - |
dc.language | 한국어 | - |
dc.language.iso | KOR | - |
dc.publisher | 한국부동산연구원 | - |
dc.title | 국제회계기준(IFRS)의 공정가치 회계와 가치평가 전문가제도에 대한 전망 | - |
dc.title.alternative | A Study on the Fair Value Measurements and the Introduction of Fair-Value Measurement Experts in Korea | - |
dc.type | Article | - |
dc.publisher.location | South Korea | - |
dc.identifier.bibliographicCitation | 부동산연구, v.19, no.2, pp 191 - 216 | - |
dc.citation.title | 부동산연구 | - |
dc.citation.volume | 19 | - |
dc.citation.number | 2 | - |
dc.citation.startPage | 191 | - |
dc.citation.endPage | 216 | - |
dc.identifier.kciid | ART001402476 | - |
dc.description.isOpenAccess | N | - |
dc.description.journalRegisteredClass | kci | - |
dc.subject.keywordAuthor | 공정가치 | - |
dc.subject.keywordAuthor | 목적적합성 | - |
dc.subject.keywordAuthor | 신뢰성 | - |
dc.subject.keywordAuthor | 유형자산 | - |
dc.subject.keywordAuthor | 공정가치 평가전문가 | - |
dc.subject.keywordAuthor | 감정평가사 | - |
dc.subject.keywordAuthor | fair value | - |
dc.subject.keywordAuthor | relevance | - |
dc.subject.keywordAuthor | reliability | - |
dc.subject.keywordAuthor | property/plant/equipment | - |
dc.subject.keywordAuthor | fair-value measurement expert | - |
dc.subject.keywordAuthor | property appraiser | - |
dc.subject.keywordAuthor | fair value | - |
dc.subject.keywordAuthor | relevance | - |
dc.subject.keywordAuthor | reliability | - |
dc.subject.keywordAuthor | property/plant/equipment | - |
dc.subject.keywordAuthor | fair-value measurement expert | - |
dc.subject.keywordAuthor | property appraiser | - |
dc.identifier.url | http://scholar.dkyobobook.co.kr/searchDetail.laf?barcode=4010027642336 | - |
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