知的财产権

112345M&AM&AM&A4142002114142120021)intangibles1980intellectualproperty1990B2BB2CeB2BB2C2)IT3)3BLev1990120US.GAAP24)WIPO25)114144333BrandsPhenomenon6)1997ASBFRS10FRS10readilyascertainablemarketvalue7)21985FASBSFAC65SFAC519848)9)10)2622857HGB24824146R&D1998FRS1011)IAS38Para38FASBAPBAPB1719704FRS101997IAS381998IAS38intangibleasset7identifiable2001FASBSFAS142IASFASB20016SFAS141SFAS142M&ASFAS141paraA1013A1642APB17para24SFAS142para10124148IAS38IAS38para13“”A18A10aM&AAPB179APB17-para2425261998IAS382001SFAS1422000DeutscheRechnungslegungsStandardNo.4DRS424200140APB17para920APB1741411424141020012FASB14fieldvisit46)20011970USGAAPSchroederP283M&AAPB16para581998MergerCost80311M&AAPB16APB16SFAS141M&A3286352901012)34141254425APB171970SFAS2197413SFAS4para451989SSAP13researchdevelopment32developmentexpenditure41414SSAP13SSAPmaybecapitalizedIASshouldberecognizedIAS36154FASBSFAC6IAS382413)IASIAS414169205M&A3117M&A1970APB161Dr.H.G.Bruns8,000108004,5002,5005001,5004,5005800=4,0005004,5004,0005008,0004,5003,50014)4,5008,000414182FRS101997GoodwillFRS10differenceSSAP22goodwillERSCapitalGearingRatioFRS10SSAP22bridgeamortizationFRS1015impairmenttestFRS1017FASBreadilyascertainablemarketvaluemaybecapitalizedFRS1014FRS10FRS102BarryElliottJamieElliott2001195SFAS141142FASB20016SFAS141SFAS1426301970APB161730SFAS141BTheNatureofGoodwillparaB102paraB106paraB106purchaseconsiderationotherintangibleassetsM&A20016M&ASFAS141businesscombinations1970APB161241420SFAS142intangibleassetsgoodwillFRS101997FASBSFASAppendixB82ITAOLotherintangibles6M&ASFAS142SFAS2001ED2001ABABED2001B21SFAS141A1448InProcessR&DFASBdistresssalefiresale41422FASB65659gaincoregoodwillinternallygeneratedSFAS141AppendixB10210561200112LToddIsGoodwillanAsset?AccountingHorizonsSeptember199815)23SFAS141para44,45DRS39DRS40DRS4112212M&AM&AM&AM&A4142412002892Lev20023200224BusinessWeek200281926520026BarryElliottJamieElliottFinancialAccounting&Reporting5thEdition2001PrenticeHall7DeloitteToucheGAAP2002UKFinancialReportingAccounting820029920011031211RichardGSchroederFinancialAccountingTheoryandAnalysisThirdEdition2001JohnWileySons.Inc122001135214DrH.G.Bruns“MoeglichkeitenundGrenzenderPooling-of-Interests-MethodeErfahrungenimDaimlerChrysler-Konzern”Wertorientierte-Konzernfuehrung,2000,Schaffer-PoeschelVerlag,Stuttgart14114151225netcashinflowSFAC6para25SFAS141A1415goodwillAPB17para10APB17APB17para1524APB17-para26SchroederP283SFAC5SFAS142APB17para9amortizationAPB17para16max40APB17para172001SFAS14241426APB17para24FASBSFAS2para8215APB17SFAS2para11InProcessR&DFASBNo4SFAS141paraA162001SFAS1416SFAS142FASBOriginalPronouncementsVolume2000JohnWillySonsIncRichardGSchroederFinancialAccountingTheoryandAnalysis2001WillySonsIncFASBStatementofFinancialAccountingStandardsNo141142200127FRS10para2atcostFRS10-9readilyascertainablemarketvalueFRS7FRS10SSAP22FRS10limitedusefuleconomiclivesamortizationimpairmentreviewFRS1017truefairviewFRS1020readilyascertainablemarketvalueFRS10-14SSAP13writeoffFRS10FRS10readilyascertainablemarketvalueDeloitteToucheGAAP2002UKFinancialReportingAccountingBarryElliottJamieElliottFinancialAccounting&Reporting5thEdition2001PrenticeHall414281998IAS38IAS387intellectualproperty810911121328arm’slength2963641920533637386455152IAS221998IASCInternationalAccountingStandards2000BarryJEpsteinIAS2001InterpretationandApplicationJohnWilleySonsInc29B274E25E52020063200435286310202001