WEKO3
アイテム
無形資産会計と公正価値利益
http://hdl.handle.net/10069/6830
http://hdl.handle.net/10069/683077bbd75f-26c8-421c-881f-470e77a0b757
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004433123.pdf (1.6 MB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2007-03-13 | |||||
| タイトル | ||||||
| タイトル | 無形資産会計と公正価値利益 | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | intangible assets accounting | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | corporate value | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | fair value | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | fair value income | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
上野, 清貴
× 上野, 清貴 |
|||||
| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 99529 | |||||
| 姓名 | Ueno, Kiyotaka | |||||
| その他のタイトル | ||||||
| その他のタイトル | The Intangible Assets Accounting and Fair Value Income | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | 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. | |||||
| 書誌情報 |
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 巻 84, 号 1, p. 45-79, 発行日 2004-06-25 |
|||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 02869101 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00069150 | |||||
| sortkey | ||||||
| 値 | P00045-P00079 | |||||
| 引用 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 經營と經濟. vol.84(1), p.45-79; 2004 | |||||
