WEKO3
アイテム
ブランド会計の国際比較に関する覚え書き
https://doi.org/10.18999/ecos.54.2.103
https://doi.org/10.18999/ecos.54.2.103fd0fb738-cca6-4070-980d-6fb511a8e077
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
ecos_54_2_103.pdf (1.8 MB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2008-09-03 | |||||
| タイトル | ||||||
| タイトル | ブランド会計の国際比較に関する覚え書き | |||||
| 言語 | ja | |||||
| その他のタイトル | ||||||
| その他のタイトル | A Review of International Comparisons of Brand Accounting | |||||
| 言語 | en | |||||
| 著者 |
山川, 雅晳
× 山川, 雅晳× YAMAKAWA, Masaaki |
|||||
| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The objective of this paper is to find a way to converge brand accounting internationally, by combining the English Standard and International Standard, both of which promote a wide application of brand value; the United States Standard, which accepts the minimum value; and the Japanese Standard, which requests the standard to be in conformity with other domestic regulations. It is well known that accounting for intangible assets including brands in becoming increasingly important as the information industry grows and technology and globalization advance in developed countries. Accounting procedures for enormous amounts of corporate goodwill in particular, as well as the evaluation of intangible assets such as corporate or product brands, urgently need to be stndardized. Furthermore, since the Norwalk Agreement in 2002, this problem has been recognized to be an important theme of discussion in relation to the convergence of accounting standards around the world. Studying the points of the brand debate in England, we selected the problems of the understanding of brand accounting. We then compared the difference between the English Standard (FRS10,11), International Standard (IAS38), the United States Standard (SFAS141,142) and Japanese Standard. We attempted to clarify the significance of brand accounting based upon consideration of these changes in internatiional accounting. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_6501 | |||||
| タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.54.2.103 | |||||
| ID登録タイプ | JaLC | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 54, 号 2, p. 103-117, 発行日 2006-09-30 |
|||||
| フォーマット | ||||||
| 値 | application/pdf | |||||
| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/10499 | |||||
| 識別子タイプ | HDL | |||||
