Category

Number of Access this item:1,302（2024-04-19 11:16 Counts）

Identifier to cite or link to this item: https://hdl.handle.net/10086/15910

Link to primary information 

File Format Size Views Description
cover_15910 pdf
DP507 pdf 220 KB 1,655

Item Information

Output File

Title
On the Treatment of Intangible Assets in National Accounting
Creator
Creator Name
Sakuma, Itsuo Sakuma, Itsuo
作間, 逸雄 作間, 逸雄
サクマ, イツオ サクマ, イツオ
Affiliation
Affiliation Name
Senshu University
Affiliation
Affiliation Name
Hitotsubashi University
Editor
Contributor Name
Institute of Economic Research, Hitotsubashi University
Abstract
The purpose of this paper is to give some suggestions on the treatment of intangible assets in national accounting. Knowledge ("World 3" in Karl Popper's term) is a sort of environment for human beings. As people more and more come to think that knowledge is an important factor for economic growth, the society comes to believe knowledge is capital. However, it is not easy to treat knowledge as capital. First of all, it is because knowledge creation is not economic production. In this paper, it is proposed that knowledge access should be focused instead. In addition, by drawing attention to striking similarities between expenditures for certain intangible fixed assets and certain work-in-progress-type expenditures, it is suggested that the concept of intangible fixed assets in the 1993SNA may be better interpreted when you consider them as a special type of work-in-progress. Finally, the treatment of intangible non-produced assets is discussed.
Description
First draft 13/April/2008; Revised 7/May/2008; Revised 26/July/2008
Publisher
Institute of Economic Research, Hitotsubashi University
Issued Date
2008-08
Language
English(eng)
Resource Type
technical report
Version Type
VoR
Is Part OfRelation -
Related Title
Discussion paper series. A ; No. a507
Relation
Related Identifier
URI
  http://www.ier.hit-u.ac.jp/English/
NCID
AA11476336
Number of Pages
28
Appears in Collections
Discussion paper series / Institute of Economic Research, Hitotsubashi University
URL
https://hdl.handle.net/10086/15910