지식기반 사회의 무형자산 측정평가와 과제에 관한 연구

Abstract

>This study examined literatures；IAS, SFAS, and SKAS relating to intangible assets, reflecting fact that as a business is managed in information－oriented and knowledge－based society, intangible assets and intellectual assets grow more important. Solutions relating to the measurement and valuation of intangible assets are as follows;First, not only amount index but also quantity indexes are necessary to be used as additional information in intangible assets.Second, connections between financial value of a business and intangible assets should be provedThird, It is necessary that the limit of application be suggested as for intangible assets.Forth, Measurement indexes should be standardized in order to compare a business with another and recognize changes between the past and the present.Fifth, Various valuation methods should be introduced according to the characteristic of intangible assets.In a word, not only plans that harmonize SKAS with IAS should be found but also accounting standards of intangible assets reflected on investment environment should be actualized in modern society where international investment and M & A very often occur.