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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30212
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30212


    Title: 無形資產攤銷政策之探索性研究
    Authors: 蔡耀瑩
    Contributors: 蘇瓜藤
    蔡耀瑩
    Keywords: Bass擴散模型
    無形資產
    攤銷政策
    Date: 2007
    Issue Date: 2009-09-11 17:27:50 (UTC+8)
    Abstract: 我國於2006年7月頒布財務會計準則公報第37號 「無形資產之會計處理準則」,規定對有限耐用年限之無形資產應定期認列攤銷費用。攤銷政策影響當期淨利和無形資產餘額,其重要性不容忽視。原則上,無形資產之攤銷政策,應反映該資產預期未來經濟效益之消耗型態。實務上,因為經濟效益並無明確定義而且難以有效衡量,企業多採用直線法進行無形資產之攤銷。直線法隱含著經濟效益之消耗呈現每年均等之假設,而此一假設可能無法正確反映真實的未來經濟效益消耗型態。理論上,無形資產之未來經濟效益消耗型態,與應用該無形資產之產品的市場銷售潛量及企業實現未來經濟效益之能力,具有密切的關係。
    本研究試圖提供一個決定無形資產攤銷政策的新思考模式。首先,本研究從市場觀點切入,利用多代擴散模型並融入價格因素,估計十七吋和十九吋液晶監視器面板的市場總銷售潛量。其次,本研究以友達公司為例,依據該企業之市佔率,以估算其各期銷售潛量及總銷售潛量。最後,本研究依據友達各期銷售潛量,估算其企業無形資產之各期攤銷率。在一定程度上,本研究對無形資產的未來經濟效益消耗型態及攤銷政策之決定方式,提供了一個新方向。
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    Description: 碩士
    國立政治大學
    會計研究所
    95353002
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095353002
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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