Theoretical and Empirical Research for Employee-based Management and Measurement and Disclosure of Human Capital
| Project/Area Number |
21730388
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kobe Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 会計 / 人的資本 / 財務会計 / 自己創設無形資産 / 人的資源 / アンケート |
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| Research Abstract |
(1) This study discussed about the initial accounting for internally generated intangible assets(the recognition, measurement, and presentation/disclosure), focused on IASB Agenda Proposal(2007) and AASB Discussion Paper 138(2008).
(2) Based on questionnaire survey for Japanese Listed Companies, this study discussed about the measurement and disclosure of human resource in Japan.
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Report
(4 results)
Research Products
(6 results)
