The Comprehensive Study on Accounting, Auditing and Taxation for the Intellectual Property

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The main objective of this research is to present how to analyze and develop the theory and practice of accounting, auditing and taxation for the intellectual property to promote the competitiveness of Japanese firms.In the final year, we have obtained the following academic performances :1 Presentation of the papers : we have written up several conference papers, and made presentation at the international conferences, such as European Accounting Conference in May, 2005 and Intellectual Capital Conference in October, 2005.Our papers include as follows : Hansson, B., Yosano, T., Koga, C., and et al."Japanese Analysts' Perception of the Needs for Intellectual Capital Information"Koga, C., Yosano, T., Christian, N., and et al."Intellectual Capital in Japanese and Danish IPO Prospectuses : A Comparative Analysis"Johanson, U., Koga, C., Yosano, T., and et al."The Japanese Government's Intellectual Capital Reporting Guideline-What's the Firm Practice?"2 Preparation for the Final Research Reports : we have finalized various research paper drafts and prepared for two volumes of the research reports, titled "Comprehensive Research Study on Accounting, Auditing and Taxation for the Intellectual Property".