무형자산의 공정가치 평가 -로열티공제법을 중심으로- = Valuation of the Fair Value of Intangible Assets -Based on Relief from Royalty Method-

참고문헌 (Reference)

1 한국상장회사협의회, "딜로이트 안진회계법인. 국제회계기준 실무해설 시리즈 5" 2010

2 금융감독원 회계제도실, "국제회계기준의 이해와 도입준비" 2009

3 금융감독원, "국제회계기준도입시 영향이 큰 회계처리 항목과 사전공시해설 PPT자료"

4 한국상장회사협의회, "국제회계기준 적용시 상장회사에 미치는 영향 및 대응방안" 2007

5 손혁, "국제회계기준 도입에 따른 무형자산 관련 세법 규정의 개정방안" 한국세무학회 11 (11): 219-252, 2010

6 Amir.E, "Value-Relevance of Nonfinancial Information:The Wireless Communications Industry" 22 : 3-30, 1996

7 Smith,G, "Valuation of Intellectual Property and Intangible Assets" John Wiley and Sons 2000

8 ICAEW, "U Implementation of IFRS and the Fair Value Directive:A report for the European Commission" 2007

9 Stegink,R, "The discount Rate for Discounted Cash Flow Valuations of Intangible Assets" 1-18, 2007

10 Lev.B, "The Capitalization,Amortization,and Value-Relevance of R&D" 21 : 107-138, 1996

11 Barth,M, "Revalued Financial,Tangible,and Intangible Aseets:Associations with Share Prices and Non-Market-Based Value Estimates" 36 : 199-233, 1998

12 Jean,M.Sahut, "Flaws in Banking Governance" 15 (15): 23-54, 2010

13 Casta,J.F, "Economic Properties of Intangibles Recognized under Domestic Accounting Standards:Evidence from Pre-IFRS Major European Markets" 1-44, 2008