| Budget Amount *help |
¥18,460,000 (Direct Cost: ¥14,200,000、Indirect Cost: ¥4,260,000)
Fiscal Year 2020: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2019: ¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2018: ¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2017: ¥5,200,000 (Direct Cost: ¥4,000,000、Indirect Cost: ¥1,200,000)
Fiscal Year 2016: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
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| Outline of Final Research Achievements |
Regarding the comparative study of disclosure for intangible assets including patent rights, first, we pointed out that the four-step transition process does not apply to Japanese accounting standards, unlike in the U.K. and the U.S. We clarified some of the perceptions of Japanese accounting standards through questionnaires and interviews. Second, we pointed out the inconsistency of the IASB's conceptual framework, and showed that the difference with the Japanese conceptual framework is due to the concept of 'release from investment risks', and suggested the possibility of modifying the IASB's conceptual framework.Regarding the study of international patents, We constructed a database showing value indicators and other information on international patents applied for and obtained in many countries by the same company. The analysis quantitatively revealed that there is non-explicit international interdependence in patent examination.
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