세법과 기업회계간 디자인권에 대한 회계처리의 비교연구

This study explores the improvement of accounting that is able to measure the value of design right properly which is recently raised as a major factor of firm's competing power. Hereupon, this study reviews meaning and range of regal protection about design right. It also reviews intangible-related literature which has investigated accounting problems and way to improve them about intangible assets. The result of analysis shows that most of intangible expenditures are expensed under the current accounting principles, emphasize reliability of accounting information, so that the usefulness of accounting information was reduced. For the purpose of solving this problem, it is needed to mitigate the requirement of capitalization of those expenditures. In this case, partial capitalization improves the usefulness of accounting information more than full capitalization. This study reviews tax and accounting standard about definition, recognition, measurement, and amortization of intangible assets comparatively. In addition, it searches way to improve weakness of intangible-related accounting and to enhance usefulness of information about design right. This study suggests an alternative that capitalizes direct costs of a department which is fully responsible for design. Also it proposes the introduction of supplementary accounting disclosure on non-monetary information about design right.