Accounting Problems related to Research and Development Costs

Autor: Murata, Hiroshi
Jazyk: japonština
Rok vydání: 2022
Předmět:
Zdroj: 東京通信大学紀要 第4号. (4):129-144
ISSN: 2434-6934
Popis: 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.
Databáze: OpenAIRE