Department of Business Management

Son Ensik

  (孫 銀植)

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 History

 2

Committee Memberships

 6

Papers

 12

Misc.

 1
  • SON Ensik
    大阪産業大学経営論集, 13(1) 1-20, Oct, 2011  
    The 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.

Books and Other Publications

 2
  • 森山書店, May, 2006
    本書は会計のあり方を国際的な観点から検証し、各国の会計取引とその会計処理の実態を統計資料および有価証券報告書等の調査による緻密な分析に基づいて明確にしたものである。各国の会計基準における特徴と問題点を対比・検証し改善策を提示した実質的で新しい視点に立つ一連の研究を通じてリース会計研究における政策的展望を踏まえている。
  • 権泰殷 編著 (Role: Joint author)
    創成社, Apr, 2002
    第2章「シンガポールの会計制度」