通信キャリアのM&Aと周波数オークションの会計に関する調査

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  • An accountancy study of the frequency auction and the M&A of telecom carriers
  • ツウシン キャリア ノ M A ト シュウハスウ オークション ノ カイケイ ニ カンスル チョウサ

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This paper reviews the history of frequency auctions and M&A in the US and the EU, provided a study of the accounting for frequency auctions and M&A, and presents a benchmark survey upon telecom carriers. We found that there was a high value on intangible assets from frequency auctions and M&A. Thus, IFRS (International Financial Reporting Standards) will have a big impact on business planning for frequency auction and M&A. We propose that segment accounting be used as a way of managing companies so that this impact is reduced.

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