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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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.