京都大学 大学院経済学研究科・経済学部

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Associate Professor

Basic Information
  • Academic Degrees:
    Ph.D. in Commerce (Doshisha University)
  • Courses in charge:

    [Undergraduate]

    [Graduate] International Accounting Theory A/B
  • Fields of Research:
    Financial Accounting
  • Keywords:
    Fair Value, Performance Reporting, Economic Consequences, Recognition versus Disclosure
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.
Membership of Professional Organizations
  • Japan Accounting Association
  • Japanese Association for International Accounting Studies
  • The Japan Boki Association (Accounting Theory Education and practice Association)
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