2014 Fiscal Year Final Research Report
Estimation of Success Rate, Time Lag, and Amortization Rate of R&D
| 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
|
| Keywords | R&D / 研究開発 / 無形資産 |
|---|
| 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.
|
| Free Research Field |
管理会計
|
