@article{oai:tou.repo.nii.ac.jp:00000113,
 author = {村田, 洋 and Murata, Hiroshi},
 issue = {4},
 journal = {東京通信大学紀要 第4号, Journal of Tokyo Online University No,4},
 month = {Mar},
 note = {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.},
 pages = {129--144},
 title = {研究開発費等をめぐる会計上の諸問題},
 year = {2022},
 yomi = {ムラタ, ヒロシ}
}