Estimation of Success Rate, Time Lag, and Amortization Rate of R&D

Research Project

Project/Area Number	25780279
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Multi-year Fund
Research Field	Accounting
Research Institution	Kwansei Gakuin University
Principal Investigator	OGATA Isamu 関西学院大学, 経営戦略研究科, 准教授 (40435300)
Project Period (FY)	2013-04-01 – 2015-03-31
Project Status	Completed (Fiscal Year 2014)
Budget Amount *help	¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000) Fiscal Year 2014: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000) Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords	R&D / 研究開発 / 無形資産 / Ｒ＆Ｄ
Outline of Final Research Achievements	If we want to recognize R&D investment as an intangible assets by cost approach, we should measure success rate, time lag, and amortization rate of R&D investment.We therefore estimated these parameters by researching Japanese manufacturing companies. This result may help accountants to audit R&D intangible assets.