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A Road to Construct a Valuation Model for Intellectual Properties
http://hdl.handle.net/11316/00001756
http://hdl.handle.net/11316/000017568bebf88f-1cb4-416a-9983-a6ccacbfb2c1
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文（Article） (3.1 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2021-03-31 | |||||
| タイトル | ||||||
| タイトル | A Road to Construct a Valuation Model for Intellectual Properties | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | IP valuation | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | DICM | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Narrative Method | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Goodwill | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Purchase Method | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Acquisition Method | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Future Prediction | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | IP valuation | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | DICM | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Narrative Method | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Goodwill | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Purchase Method | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Acquisition Method | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Future Prediction | |||||
| 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 | |||||
| その他（別言語等）のタイトル | ||||||
| その他のタイトル | A Road to Construct a Valuation Model for Intellectual Properties | |||||
| 著者 |
金田, 堅太郎
× 金田, 堅太郎 |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Many business persons recognize an importance of intellectual property (IP) as a value driver. However, the balance sheet fails to recognize IPs because there is no valuation model widely accepted so far. A main trend of IP accounting research has shifted from the DICM to the Narrative Method during the latest 10 years. The DICM evaluates an individual IP as a present value. The Narrative Method evaluate a group of IPs from the view point of business feasibility along with a plenty of explanatory words and sometimes referred as the disclosure of non-financial information. Notwithstanding such a trend, I believe that the DCIM cannot be abandoned. There are three reasons. First, the amount of IP appeared on the balance sheet should be, as well as other assets, an aggregated amount of individual IP. Therefore, an evaluation of individual IPs apart from goodwill is a fundamental premise for recognizing IPs on the balance sheet. Seconds, a recognizing IPs apart from goodwill is indispensable to calculate a proper periodic profit based on the traditional matching principle. Finally, an evaluation of IPs under the acquisition method of business combination accounting directly affects an amount of profit (gain on a bargain purchase). The fatal problems in the DICM seem to be in its subjectivity and variability (in value-in-use). If it is true, an alternative may be an establishment of theoretical base to accept such subjectivity and variability. The accounting for other items, such as postretirement liability, interest swap, warrant, and impairment loss, perhaps might be referenceable for the purpose. | |||||
| 書誌情報 |
久留米大学ビジネス研究 en : Kurume University business research review 巻 6, p. 19-46, 発行日 2021-03-31 |
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| 出版者 | ||||||
| 出版者 | 久留米大学ビジネス研究所 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 2423-8600 | |||||
| 書誌レコードID（NCID） | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA12748635 | |||||
