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タイトル: 無形資産会計と公正価値利益
その他のタイトル: The Intangible Assets Accounting and Fair Value Income
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2004年 6月25日
引用: 經營と經濟. vol.84(1), p.45-79; 2004
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.
キーワード: intangible assets accounting / corporate value / fair value / fair value income
URI: http://hdl.handle.net/10069/6830
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第84巻 第1号

引用URI : http://hdl.handle.net/10069/6830



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