2014 Fiscal Year Final Research Report
Theoretical and Empirical Research for Fair Value Accounting of Internally Generated Intangible Assets
Project/Area Number |
24730404
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Multi-year Fund |
Research Field |
Accounting
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Research Institution | Kobe Gakuin University |
Principal Investigator |
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Project Period (FY) |
2012-04-01 – 2015-03-31
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Keywords | 自己創設無形資産 / 公正価値会計 |
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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Free Research Field |
財務会計
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