2017 Fiscal Year Final Research Report
Accounting for Intangible Assets - Historical Perspective
| Project/Area Number |
26780261
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
Yamauchi Aki 早稲田大学, 商学学術院, 教授 (10386542)
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | 無形資産 / 暖簾 / 企業結合 |
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| Outline of Final Research Achievements |
This research studies institution and practice of intangible assets from both historical and theoretical perspectives of accounting.
With regard to the institution of intangible assets, research sheds some light on the important changes that led to the transformation of the traditional accounting theory. With regards to the practice of intangible assets, this research identifies successfully the features that is consistent with the transformation of traditional accounting theory, i.e., all features and issues identified in the study of practice of intangible assets stem from the theoretical transformation of intangible assets identified in the study for institution of intangible assets.
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| Free Research Field |
会計学
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