Measuring the Genuine Wealth of Manufactured Capital : Accounting for a More Complete Description

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概要

• 論文の詳細を見る

• The value of manufactured capital has two components : the enterprise's capacity to generate intangibles from exiting assets for productive use and its willingness to reinvest to create future growth and the quality of these reinvestments. Accounting information, however, recognizes only the second component, and thus any accounting attempt to identify the contributions made by human beings may be arbitrary. Therefore, the only practical alternative available, in order to develop rigorous methods for gathering and analyzing outside information, is to accept the market recognition of intangibles as true and also recognize the first component as the value of manufactured capital.

• 拓殖大学の論文
• 2006-12-25

著者

• 伊藤 善朗

  拓殖大学商学部

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• Measuring the Genuine Wealth of Manufactured Capital : Accounting for a More Complete Description
• 現代会計研究の動向
• 資産の現在価値について : 剥奪価値と公正価値の融合

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