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):
  • Some Problems of Traditional Approaches to Present Value Based Measurements. 2015. 58. 179-195
  • Financial Accounting : On Simultaneous Equations Method of FASB ASC Topic740. 2012. 212-227
  • 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
  • Is Tax Allocation Accounting "Deferral" Procedure or "Accrual" Procedure?. The Accounting Research,The Institute of Accounting Research. 2004. 47, 170-183
  • 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):
  • シュマーレンバッハ動態論
    中央経済社 1995
  • 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):
  • (BLANK)
Association Membership(s) (2):
日本簿記学会 ,  日本会計研究学会
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