株式会社極東書店トップ商品一覧Accounting & Valuation Guide : Assets Acquired to Be Used in Research and Development Activities.

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Accounting & Valuation Guide

Accounting & Valuation Guide : Assets Acquired to Be Used in Research and Development Activities. 米国公認会計士協会編 会計と評価案内

・ISBN 978-1-937352-78-3 2013 paper

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著者・編者AICPA,
出版社(Wiley, US)
ページ数196 pp.
言語ENG
ニュース番号<636-997 636-P1972>

解説

This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.