The Impact of Intangible Assets Appraisal Value on Financial Statements of Literature and Art Industry

• Main Authors: TSAI,JIA-SHIUAN, 蔡佳璇
• Other Authors: MA,CHIA-YING
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/dss59d

碩士 === 東吳大學 === 會計學系 === 106 === The wisdom economy has increasingly become an economic trend today. In the past, the intangible value of wisdom was converted into tangible value and the trading price was quantified and relied on history. It was impossible to quantify the value of future economic benefits with reasonable and fair value. The basis for unreasonable and fair fear of manipulation arises. Whereas traditional accounting information in the past could not satisfy the users of the report, is Taiwan now able to generate relevant information after the integration of IFRS3 and IAS38? According to the conclusion of this research, it is impossible to make the real value of the entrepreneurial entrepreneurship information relevant. If the test results of intangible assets and free cash flow are still significant differences in the free cash flow represented by the market value and the company value, the main reason is that the cultural and creative industry needs to reinvest the operating cash inflow generated by the intangible assets into the related enterprise investment. The free cash flow has a negative value due to the investment cash outflow caused by the integration of the midstream and downstream or the purchase of intangible assets, and the gap between the stock and the market value is very large. Take the development of industry as an example to discuss the neighboring countries of Japan and South Korea; Japan's games are advanced in the industry but have not yet been eliminated in the market; the merger of companies in the upper, middle and lower reaches of the integration has made the value chain of the company more solid and developed. There is a clear set of evaluation mechanisms and data bases that can be used to represent Japanese culture's more valuable industries. Although Korea is a follower in the game industry but does not surpass Japan, it also has a clear quantifiable basis for the use of media videos, etc., to drive the overall South Korean culture to create a business value chain and conduct a brand identification database. However, our country currently needs to enter the backwards to develop its own cultural value chain and use the experience value of Japan and South Korea to improve the value quantification.