Department of Business Management
Profile Information
- Affiliation
- Professor, Faculty of Business Management, Department of Business Management, Osaka Sangyo University
- Degree
- 修士(経済学)(名古屋大学)博士(経済学)(名古屋大学)
- Researcher number
- 50293684
- J-GLOBAL ID
- 200901048573405430
- researchmap Member ID
- 1000315178
Research Areas
3Research History
2-
Apr, 1998 - Mar, 2000
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Apr, 1997 - Mar, 1998
Education
3Committee Memberships
6-
Apr, 2012 - Mar, 2014
-
Apr, 2010 - Mar, 2012
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Apr, 2009 - Mar, 2010
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Apr, 2007 - Mar, 2009
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Apr, 2006 - Mar, 2007
Papers
12Misc.
1-
大阪産業大学経営論集, 13(1) 1-20, Oct, 2011The project [Presentation of Financial Statement] is included inside a Joint project which IASB and FASB aims for an international convergence of the accounting standards. In this project the current term of Profit or Loss as measure of business achievements has been deleted and considered repeatedly a revolutionary suggestion which places the comprehensive income instead of it. Adjustment concerning the concept of the Japanese standard which regards as the most important factor the profit or loss as a measure of business achievements besides the concept of IFRS which abbreviates the profit and loss conceptions into the term the comprehensive income is one of the issues concerning an IFRS introduction. In this thesis I am trying to compare and study the introduced standards of comprehensive income which is issued officially with the combination of IASB and FASB international convergence in terms of developing IFRS.