Rchr
J-GLOBAL ID:200901015836857300
Update date: Jun. 08, 2023
Uchikura Shigeru
ウチクラ シゲル | Uchikura Shigeru
Affiliation and department:
Research field (1):
Accounting
Research keywords (2):
会計学
, Accounting
Research theme for competitive and other funds (2):
- シュマーレンバッハ『動的貸借対照表論』(旧版)の学説研究
- Study on Schmalenbach's"Grundlagen dynamischer Bilanzlehre"
MISC (18):
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Some Problems of Traditional Approaches to Present Value Based Measurements. 2015. 58. 179-195
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Financial Accounting : On Simultaneous Equations Method of FASB ASC Topic740. 2012. 212-227
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内倉 滋. 税効果会計は法人所得税額の“繰延”手続か“見越”手続か?-繰延法と資産負債法の対比からの再整理-. 『経理研究』(中央大学経理研究所). 2004. 第47号, pp.170-183. 47. 170-183
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Is Tax Allocation Accounting "Deferral" Procedure or "Accrual" Procedure?. The Accounting Research,The Institute of Accounting Research. 2004. 47, 170-183
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内倉 滋. 子会社株式の取得に伴い発生した連結調整勘定の額はそれ自体「一時差異」か. 『産業經理』((財)産業經理協會). 2002. 62(3), 13-21. 3. 13-21
more...
Books (2):
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シュマーレンバッハ動態論
中央経済社 1995
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Schmalenbach's Dynamische Bilanz
1995
Education (4):
- - 1981 Meiji University
- - 1981 Meiji University Graduate School, Division of Administration
- - 1975 Keio University Faculty of Business and Commerce Department of Business and Commerce
- - 1975 Keio University Faculty of Commerce
Professional career (1):
Association Membership(s) (2):
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