無形資産会計と公正価値利益

• 上野, 清貴

書誌事項

タイトル別名

• ムケイ シサン カイケイ ト コウセイ カチ リエキ
• The Intangible Assets Accounting and Fair Value Income

抄録

There are three valuation methods of intangible assets. They are cost approach, market approach and income approach. Their common valuation concept is the fair value and its general concept is the present value. The difference between the corporate value measured by future free cash flow and the total amount of fair value on tangible and intangible assts is the goodwill. The income concept recognizing intangible assets and corporate value is the fair value income. There are two fair value income concepts; the one is total approach based income and the other is individual approach based income and the goodwill mediate between the two approaches. The general income concept is the total approach based fair value income, especially the income ex post.

經營と經濟. vol.84(1), p.45-79; 2004

収録刊行物

• 經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報

  經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 84 (1), 45-79, 2004-06-25

  長崎 : 長崎大学経済学会

キーワード

• intangible assets accounting
• corporate value
• fair value
• fair value income

詳細情報

• CRID: 1050568772215584640
• NII論文ID: 110004998152
• NII書誌ID: AN00069150
• ISSN: 02869101
• HANDLE: 10069/6830
• NDL書誌ID: 7044880
• Web Site: https://nagasaki-u.repo.nii.ac.jp/records/23507
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I7044880
• 本文言語コード: ja
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • NDL
  • CiNii Articles
  • KAKEN