京都大学 大学院経済学研究科・経済学部

DEPARTMENT FACULTY

Associate Professor

Masaki KusanoActivity Database on
Education and Research

Date and Place of Birth
March 22, 1974, Siga Pref.
COURSES
TAUGHT
Graduate: International Accounting Theory A/B
Membership of Professional Organizations
  • Japan Accounting Association
  • Japanese Association for International Accounting Studies
  • The Japan Boki Association (Accounting Theory Education and practice Association)
Main field of Research and Instruction

Topic(s) of Research in Progress

Selected Publications
  • “The issues of full fair value accounting for financial instruments: accounting for loan commitments” [in Japanese], Kaikei (Accounting), 174(4) pp.556~568 2008.
  • “Fair value measurement of financial liability and intangible: accounting for demand deposit”[in Japanese], Kaikei (Accounting), 176(4) pp.529~544, 2009.
  • “Development of mixed attribute accounting based on vertical differentiation between big GAAP and little GAAP” [in Japanese] Journal of Osaka University of Economics, 58(1) (297) pp.55~72 2007.