| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Outline of Final Research Achievements |
1. Focusing on human capital (i.e. assembled workforce) which is one of the internally generated intangible assets, this study examines the treatment of accounting in the International Accounting Standards and the points at issues of taxation.
2. Focusing on the essential characteristics of human capital which is one of the internally generated intangible assets, this study examines the essential characteristics of human capital and researchs the new approach to recognition of human capital based on the right of use model from a liability perspective.
3. This study examines (1)the meaning and types of intangible assets, (2)the initial recognition and measurement of intangible assets, (3)and the measurement after recognition and amortisation, in the International Accounting Standards 38 Intangible Assets (IAS38).
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