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研究開発費等をめぐる会計上の諸問題
https://doi.org/10.34340/00000089
https://doi.org/10.34340/000000899aa2d271-3d70-4219-be2a-b20703427483
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
03-09_論文-村田 (2.0 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2022-07-11 | |||||
| タイトル | ||||||
| タイトル | 研究開発費等をめぐる会計上の諸問題 | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | Accounting Problems related to Research and Development Costs | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 研究開発費等 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 会計処理 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 無形資産 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 国際会計基準 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 損金算入要件 | |||||
| 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 | |||||
| ID登録 | ||||||
| ID登録 | 10.34340/00000089 | |||||
| ID登録タイプ | JaLC | |||||
| 著者 |
村田, 洋
× 村田, 洋× Murata, Hiroshi |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Research and development costs, etc., have been dealt with in Japan by the rules and regulations, and have since been found to have been subject to changes including several related laws. Corporate accounting is aimed at calculating profits and loss for a reasonable period of time, but it seems that the correct compass has not been formed yet. As a result, research and development costs are handled. It is not clear that uncertainty is always high, because intangible asset elements are inherent in it. Therefore, although it is unclear whether the intention to avoid incurring invisible losses to companies to some extent has worked.it has been positioned as a cost. |
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| 書誌情報 |
東京通信大学紀要 第4号 en : Journal of Tokyo Online University No,4 号 4, p. 129-144, 発行日 2022-03-31 |
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| 出版者 | ||||||
| 出版者 | 東京通信大学 | |||||
| 出版者 | ||||||
| 出版者 | Tokyo Online University | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 2434-6934 | |||||
