2022 年度研究成果報告書

のれん非償却のプロシクリカリティ

研究課題

研究課題/領域番号	17K13827
研究種目	若手研究(B)
配分区分	基金
研究分野	会計学
研究機関	学習院大学
研究代表者	GARCIA Clemence 学習院大学, 国際社会科学部, 教授 (60440179)
研究期間 (年度)	2017-04-01 – 2021-03-31
キーワード	Goodwill / Intangible assets / Accounting / Financial Reporting / Accounting History
研究成果の概要	Starting from the history of goodwill, this research has evolved into a large-scale survey of disclosure practices of intangible assets. It has been published and presented in international and domestic venues. Since 2021, investigation is jointly pursued with the EAA working group on intangibles.
自由記述の分野	Accounting
研究成果の学術的意義や社会的意義	The scientific contribution is twofold: historical perspective on accounting for goodwill in the US and France; international survey on the disclosure of intangibles in the pharmaceutical industry. A comment letter from the EAA was sent to EFRAG based on this research.