米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat

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1 米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examination from ARB24 to APB17 of the accounting treatment. HAYASHIDA, Hiroshi ARB24 APB17 ARB ARB24 ARB43 APB17 Abstract The feature and the background are arranged while showing the accounting treatment of accounting standards of intangible assets in the United States from ARB No. 24 to APB No. 17 in the figure. It aims to clarify how the method of recognizing and measuring intangible assets has changed from argue in detail by changing regulations. Wide allowance regulations exist though these regulations request the accounting treatment in the frame of the historical cost accounting. It is assumed the base where regulations with the width of the selection like ARB alllow, and when it limits treatment are clarified, and present standard of intangible assets is examined. It locates it as a foothold to develop the intangible assets study in the future. 65

2 5 Keyword intangible assets, ARB No. 24, ARB No. 43, APB No. 17, goodwill, historical cost accounting, amortization convergence European Committee EC Securities Exchange Commission SEC 2009 International Accounting Standards Board IASB Financial Accounting Standards Board FASB Memorandum Of Understanding MOU 2008 ASBJ IASB 2009 Financial Accounting Standards FAS International Accounting Standards IAS 38 FAS 141 IASB 66

3 ASBJ ARB24 ARB43 5 FAS APB Accounting Research Bulletins ARB 24 Accounting for Intangible Assets American Institute of Accountants AIA Committee on Accounting Procedure ARB24 2 ARB24, Summary Statement, par. 1 3 a b going value 67

4 5 ARB24 1 ARB24 secret processes organizational costs c c a b 68

5 ARB24 ARB24 ARB43 5 a b a ARB p.49 ARB ARB ARB AIA ARB ARB43 5 INTANGIBLE ASSETS ARB24 ARB ARB43 69

6 5 ARB b a ARB ARB

7 a b b ARB24 ARB43 Ch. 5, par. 9 ARB ARB 1978 pp ARB ARB American Institute of Certified Public Accountants AICPA Accounting Principle Board APB APB Opinion APB17 APB ARB43 APB17 Intangible Assets ARB ARB ARB 71

8 p Accounting Principle Board APB 1970 APB17 Intangible Assets APB17 FAS142 FASB APB17 ARB43 5 APB17, par. 8 APB APB17 ARB43 5 APB APB17 APB17 historical-cost based accounting APB17, par. 21 ARB43 5 APB17 APB23, par

9 3 APB17 APB17 73

10 5 4 APB17 APB17 74

11 5 APB17 APB17 APB17, par

12 5 APB17 APB17, par. 27 a b c d e f g a d e g 40 APB17, pars APB17 APB17 ARB ARB24 APB17 76

13 ARB24 6 ARB24 ARB24 ARB43 5 FAS142 ARB ARB FAS142 ARB FAS142 7 ARB24 APB17 APB FAS APB17 FAS

14 5 ARB AICPA 2002 FASB Accounting Principle Board [1970], Accounting Principle Board Opinion No.17, Intangible Assets, AICPA. Committee on Accounting Procedure [1944], Accounting Research Bulletins No.24, Accounting for Intangible Assets, AIA. Committee on Accounting Procedure [1950], Accounting Research Bulletins No.43, Restatement and Revision of Accounting Research Bulletin, AIA. Financial Accounting Standards Board [2001], Statement of Financial Accounting Standards No.142, Goodwill and Intangible Assets. 1 2 Intangible assets intangibles 3 may should discretion 4 ARB43 5 ARB23 78

15 ARB23 ARB APB17, par pp ARB

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