If PDF does not display, click here to download

1
Aboody, D./The Value Relevance of Intangibles : The Case of Software Capitalization/Journal of Accounting Research/1998/36/161~191// Google Scholar ›
2
안혜진/연구개발비 회계처리 및 공시에 대한 이해 : H제약 사례를 중심으로/회계저널/2019/28(2)/241~272/한국회계학회/ Google Scholar ›
3
Biotech Policy Research Center/Bio Statistics//2019/~// Google Scholar ›
4
Biotechnology Innovation Organization/Clinical Development Success rate 2006-2015//2016/~// Google Scholar ›
5
Boston Business Journal/Former Aveo CFO misled Biotech's Investors, Jury Finds//2018/~// Google Scholar ›
6
Christensena, H. B./Mandatory IFRS reporting and changes in enforcement, "Journal of Accounting and Economics/Journal of Accounting and Economics/2013/56(2-3)/147~177// Google Scholar ›
7
Commercialization Promotion Agency for R&D Outcomes/Bio-pharmaceutical Technology Trend//2018/~// Google Scholar ›
8
Daske, L. Hail/Mandatory IFRS reporting around the world : early evidence on the economic consequences/Journal of Accounting Research/2008/46/1085~1142// Google Scholar ›
9
Deutsche Bank Market Research/Higher Margin is Due to Larger Capitalization of R&D Cost//2018/~// Google Scholar ›
10
Dimasi, J. A./The Cost of Biopharmaceutical R&D: Is Biotech Different?/Economic and Policy Issues in the Pharmaceutical Industry/2007/28(4-5)/469~479// Google Scholar ›
11
Financial Services Commission/Guidelines for Enhancing the Transparency of Disclosure by Pharmaceuticals and Bio-Company in the KOSDAQ market//2020/~// Google Scholar ›
12
Financial Supervisory Service/Disclosure of Pharmaceutical and Bio Companies and Measures to Protect Investors//2018/~// Google Scholar ›
13
Financial Supervisory Service/Guidelines for Accounting for Pharmaceuticals and Bio-Company R&D Accounting Processing//2018/~// Google Scholar ›
14
Financial Supervisory Service/Seminar on Transparency Accounting for Pharmaceuticals and Bio-Company Accounting Processing//2018/~// Google Scholar ›
15
Financial Supervisory Service/Implications of the 2018 pharmaceutical bio industry's research and development expenditure survey and results//2019/~// Google Scholar ›
16
Annual Report/Glaxo-SmithKline plc//2018/~/ Google Scholar ›
17
Healy, P. M./R&D Accounting and the Tradeoff Between Relevance and Objectivity/Journal of Accounting Resaerch/2002/40(3)/677~710// Google Scholar ›
18
Helixmith Corporation 2013~2018 Annual Report////~/ Google Scholar ›
19
Helixmith Corporation/Third Quarter Repor K-IFRS 1038: Intangible Assets//2019/~// Google Scholar ›
20
김현아/연구개발비 회계처리에 대한 주석공시 사례연구 : 제약․바이오 기업을 대상으로/회계저널/2019/28(6)/317~348/한국회계학회/http://dx.doi.org/10.24056/KAJ.2019.12.001 Google Scholar ›
21
Korea Biotechnology Industry Organization/Value evaluation forum for the bio industry//2019/~// Google Scholar ›
22
Pharmaceutical Industry Analysis Report/Korea Health Industry Development Institute//2017/~/ Google Scholar ›
23
/Korea Ministry of Government Legislation homepage///~// Google Scholar ›
24
Kothari, S. P./Capitalization versus Expensing : Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays/Review of Accounting Studies/2002/7/355~382// Google Scholar ›
25
이은서/제약기업의 연구개발비 자산화 비교/회계정보연구/2015/33(2)/141~159/한국회계정보학회/ Google Scholar ›
26
The market valuation of R&D expenditures/Lev, B.//1999/~/ Google Scholar ›
27
Lev, B./The Capitalization, Amortization, and Value-Relevance of R&D/Journal of Accounting and Economics/1996/21(1)/107~138// Google Scholar ›
28
Li, S./Does mandatory adoption of International Accounting Standards reduce the cost of equity capital?/The Accounting Review/2010/85/607~636// Google Scholar ›
29
Ministry of Food and Drug Safety/Guideline on Stability Testing of Biological Product//2013/~// Google Scholar ›
30
Mohd, E/Accounting for Software Development Costs and Information Asymmetry/The Accounting Review/2005/80(4)/1211~1231// Google Scholar ›
31
Morgan Stanley Research/Our Thoughts on Biosimilar hype//2017/~// Google Scholar ›
32
오준환/국제회계기준의 수용방안에 관한 연구: 수용 수준, 대상 및 시기의 결정을 중심으로/회계저널/2006/15(2)/31~58/한국회계학회/ Google Scholar ›
33
The Information Benefits of R&D Capitalization/Oswald, D. R.//2017/~/ Google Scholar ›
34
SK Securities/Clinical Development Success Possibility//2016/~// Google Scholar ›
35
Annual Report/Takeda Pharmaceutical Company Limited//2018/~/ Google Scholar ›
36
U.S. Food and Drug Administration/CDER NME Drug & Original BLA Calendar Year Approvals 2008∼2017//2018/~// Google Scholar ›
37
기술동향보고서/과학기술일자리진흥원//2018/~/ Google Scholar ›
38
국가법령정보센터 홈페이지///// Google Scholar ›
39
금융감독원/18년도 제약․바이오업종 연구개발비실태 점검결과 및 시사점//2019/~// Google Scholar ›
40
금융감독원/제약․바이오 기업 회계처리 투명성관련 간담회//2018/~// Google Scholar ›
41
금융감독원/제약․바이오 기업의 공시실태 및 투자자 보호 방안//2018/~// Google Scholar ›
42
금융감독원/제약․바이오 기업의 연구개발비 회계처리 관련 감독지침//2018/~// Google Scholar ›
43
금융위원회/코스닥시장 제약․바이오 기업의 공시 투명성 제고를 위한 가이드라인//2020/~// Google Scholar ›
44
/기업회계기준서 제1038호: 무형자산///~// Google Scholar ›
45
노경선/임상바이오 단계별 성공가능성/SK증권/2016/~// Google Scholar ›
46
생명공학정책연구센터/내 손 안의 바이오통계//2019/~// Google Scholar ›
47
식품의약품안전처/생물의약품 안정성시험 가이드라인//2013/~// Google Scholar ›
48
한국바이오협회/바이오산업분야 가치평가포럼//2019/~// Google Scholar ›
49
2017. 제약산업분석보고서/한국보건산업진흥원//2018/~/ Google Scholar ›
50
한국제약바이오협회/2019, 제약산업 data book 통계정보//2020/~// Google Scholar ›
51
헬릭스미스 2013~2018 사업보고서////~/ Google Scholar ›
52
헬릭스미스 2019년 3분기 보고서////~/ Google Scholar ›

Case Study on Accounting for R&D Expenses of Pharmaceutical and Bio Companies: - Focusing on the Case of Helix Smith -