| 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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| 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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