무형자산에 관한 연구

Metadata Downloads
Issued Date
Intangible assets are rights and privileges that are long-lived, are not held for resale, have no physical substance, and usually provide their owner with competitive advanages over other firms. The importance of intangible assets can be illustrated by considering many corporation case.
As with many accounting issues, accounting for intangibles involves a trade-off between relevance and reliability. Information concerning intangible assets is relevant, but to meet the standard for recognition in the financial statements, the recorded amount for the intangible must also be reliable.
The trends on intangible assets research are summarized as follows:
Firstly, intangible assets management research puts through individual knowledge to organizational knowledge. And intangible assets research fulfills intangible assets management from use views of information thechnology.
Secondly, research on the measurement and disclosure of intangible assets has been conducted more actively in Korea than overseas. Especially, Korea Accounting Institute published research report, the objective of this project is to come up with a desirable method to measure and by subsequently developing a framwork to formulate a reasonable and systematic disclosure policy for intangible assets.
Many companies attempt to measure the worth of their patents and brands, even if such numbers are rarely publicized. However, intangible assets due to its uniqueness, often has no comparable transaction in most cases, it is practically difficult to calculate the transfer price for intangible assets using the traditional method of arm's length calculation which assumes the existence of a comparable transaction
Thus, the particular characteristics of intangible assets are not taken into consideration at all. In this regard, it is unreasonable to apply the method for calculating the transfer price for tangible assets to intangible assets. As such, a transfer pricing system for intangible assets should be legislated.
Alternative Title
A Study on the intangible assets
조선대학교 대학원
경영대학원 세무회계학과
Awarded Date
2005. 2
Table Of Contents
목차 = i
Abstract = ii
제1장 서론 = 1
제1절 연구목적 = 1
제2절 연구방법 및 구성 = 3
제2장 선행연구 = 5
제1절 국외 연구동향 = 5
제2절 국내 연구동향 = 10
제3장 무형자산의 인식과 측정 = 17
제1절 무형자산의 인식요건 = 17
제2절 무형자산의 분류 = 23
제3절 무형자산의 가치측정 = 30
제4장 무형자산과 조세제도 = 39
제1절 OECD와 미국의 국제이전가격과세제도 = 39
제2절 우리나라의 국제이전가격과세제도 = 42
제5장 결론 = 47
참고문헌 = 48
채정병. (2004). 무형자산에 관한 연구
Appears in Collections:
Business > Theses(Master)(경영대학원)
Authorize & License
  • AuthorizeOpen
Files in This Item:

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.