A Study on Accounting for Intangible Assets: Focusing on Logic in US Accounting Standards

Meiji Gakuin Study Group

In this report, we look back at past discussions on intangible assets and attempt to clarify some of the factors shaping the current problem by analyzing them in chronological order. As a result, we pointed out that the emergence of the B/S perspective and the accompanying mixture of the B/S perspective and the P/L perspective are at least one of the reasons that hindered consensus in the current discussion on intangible asset accounting standards.