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- IKEMATSU Nariaki
- 有限責任監査法人トーマツ
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- YURA Eishi
- 有限責任監査法人トーマツ
Bibliographic Information
- Other Title
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- 通信キャリアのM&Aと周波数オークションの会計に関する調査
- ツウシン キャリア ノ M A ト シュウハスウ オークション ノ カイケイ ニ カンスル チョウサ
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Abstract
This paper reviews the history of frequency auctions and M&A in the US and the EU, provided a study of the accounting for frequency auctions and M&A, and presents a benchmark survey upon telecom carriers. We found that there was a high value on intangible assets from frequency auctions and M&A. Thus, IFRS (International Financial Reporting Standards) will have a big impact on business planning for frequency auction and M&A. We propose that segment accounting be used as a way of managing companies so that this impact is reduced.
Journal
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- Journal of Information and Communication Research
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Journal of Information and Communication Research 29 (2), 57-65, 2011
THE JAPAN SOCIETY OF INFORMATION AND COMMUNICATION RESEARCH
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Details 詳細情報について
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- CRID
- 1390001205165982208
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- NII Article ID
- 10029659756
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- NII Book ID
- AN10063944
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- ISSN
- 21863083
- 02894513
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- NDL BIB ID
- 11268181
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- Data Source
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- JaLC
- NDL
- CiNii Articles
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- Abstract License Flag
- Disallowed