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移転取引における知的財産の適正評価と会計上の処理
https://osaka-shoin.repo.nii.ac.jp/records/4028
https://osaka-shoin.repo.nii.ac.jp/records/4028c28a8867-395b-4ce4-bcd1-46149a5c5304
名前 / ファイル | ライセンス | アクション |
---|---|---|
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2016-01-31 | |||||
タイトル | ||||||
タイトル | 移転取引における知的財産の適正評価と会計上の処理 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Reasonable Valuation Methods for Intellectual Property Rights in Transfer Transaction | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 産学連携 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 特許権 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 有償譲渡 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 適正評価 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | academic industrial alliance,joint patent, apporopriate valuation of patent rigths | |||||
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 | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
社会科学分野 | ||||||
記事種別(英) | ||||||
en | ||||||
Social Sciences | ||||||
論文名よみ | ||||||
その他のタイトル | イテン トリヒキ ニオケル チテキ ザイサン ノ テキセイ ヒョウカ ト カイケイジョウ ノ ショリ | |||||
著者名(日) |
越智, 砂織
× 越智, 砂織 |
|||||
著者名(英) |
OCHI, Saori
× OCHI, Saori |
|||||
著者所属(日) | ||||||
大阪樟蔭女子大学学芸学部ライフプランニング学科 | ||||||
著者所属(英) | ||||||
en | ||||||
Faculty of Liberal Arts, Department of Life Planning, Osaka Shoin Women's University | ||||||
抄録(日) | ||||||
内容記述タイプ | Other | |||||
内容記述 | 本論文は、企業が産学連携において共同研究の成果である共同発明を大学から有償譲渡を受けた場合の特許権 の評価に関するものである。大学が企業に有償譲渡を行った際の買い取り価額が適正に評価されていないことを問題 とし、特許権の適正な評価方法について一定の指針を示すものである。具体的には、日本公認会計士協会が示してい る3 つのアプローチ方法に基づいて、特許権の評価に適切な方法を探った。 | |||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The purpose of this paper is to examine the methods used to value patent rights when a company enters into a partnership with a university to develop an envention. When a company enters into anaagreement with a university, there is generally anpredetermined exercise price that is not an appropriate valuation of the intellectual property rights involved. Therefore, this paper presents standardized guidelines for the appropriate valuation of patent. Specifically, we examine appropriate valuation methods based on the third approach proposed by the Japanese Institute of Certified Public Accountants. Moreover, the paper outlines the various financial methods that are available and the difficulties involved in achieving a proper valuation of a patent whose value is unknown when a company enters into an agree- ment with a university. |
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雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12510644 | |||||
書誌情報 |
大阪樟蔭女子大学研究紀要 en : Research Bulletin of Osaka Shoin Women's University 巻 6, p. 71-79, 発行日 2016-01-31 |