@article{oai:osaka-shoin.repo.nii.ac.jp:00004028,
 author = {越智,  砂織},
 journal = {大阪樟蔭女子大学研究紀要, Research Bulletin of Osaka Shoin Women's University},
 month = {Jan},
 note = {P(論文), 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。, 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.},
 pages = {71--79},
 title = {移転取引における知的財産の適正評価と会計上の処理},
 volume = {6},
 year = {2016}
}