Rchr
J-GLOBAL ID：200901092747930015   Update date: Mar. 05, 2024

Shiga Osamu

シガ オサム | Shiga Osamu
Affiliation and department：
Doshisha University Faculty of Commerce Department of Commerce

About Doshisha University Faculty of Commerce Department of Commerce


Job title： Professor
Research field  (1)： Accounting
Research keywords  (5)： FASB ,  公正価値 ,  財務会計概念フレームワーク ,  Fair Value ,  Conceptual Framework
Research theme for competitive and other funds  (3)：
  • 1998 - 1999 The Study of the Accounting Based on Future Events and Their Estimates
  • A joint project of the FASB and IASB about the Conceptual Framework for Financial Reporting
  • 財務会計概念フレームワーク再検討プロジェクトの研究
Papers (4)：
  • Osamu Shiga. The real significance of FASB statement of financial accounting concepts no. 8. 2011. 62. 5. 280-291
  • Osamu Shiga. FASB project to develop an accounting standard for financial instruments with characteristics of equity, liabilities, or both. 2007. 58. 6. 456-471
  • Osamu Shiga. The Discussion of Accounting for Financial Instruments by FASB (2). 1994. 45. 6. p1188-1204
  • Osamu Shiga. The Discussion of Accounting for Financial Instruments by FASB (1). 1993. 45. 1. p155-174
MISC (23)：
  • Osamu Shiga. "Recognition and Derecognition" Considered by FASB Project to Revise Conceptual Framework. ACCOUNTING. 2023. 204. 3. 1-13
  • Osamu Shiga. Significance of Elements of Financial Statements Considered by FASB Project to revise Conceptual Framework. The Doshisha Business Review. 2021. 73. 2. 433-448
  • Osamu Shiga. Elements of Financial Statements considered by FASB Project to revise Conceptual Framework. ACCOUNTING. 2021. 200. 3. 14-27
  • Osamu Shiga. The FASB Project of Improved Conceptual Framework. Disclosure and IR. 2018. 7. 21-28
  • Osamu Shiga. “Presentation in Financial Statements” considered within FASB Project to revise Conceptual Framework. ACCOUNTING. 2018. 194. 2. 97-110
ｍore...
Books (8)：
  • 会計学の基本(第3版) : 基礎から現代の会計
    森山書店 2022 ISBN:9784839421908
  • 会計認識領域拡大の論理
    森山書店 2011
  • 会計学の基本-基礎から現代の会計-
    森山書店 2009
  • 現代会計における認識領域拡大の構造
    村瀬儀祐・志賀理共編著『加藤盛弘教授古稀記念論文集』森山書店 2007
  • FASB金融商品会計による負債の会計認識領域拡大化
    加藤盛弘編『現代会計の認識拡大』森山書店,第8章所収 2005
ｍore...
Education (6)：
  • - 1993 Doshisha University
  • - 1993 Doshisha University Graduate School, Division of Commerce
  • - 1989 Doshisha University
  • - 1989 Doshisha University Graduate School, Division of Commerce
  • - 1987 Doshisha University Faculty of Commerce
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Professional career (2)：
  • Master of Commerce (Doshisha University)
  • 商学修士 (同志社大学)
Committee career (7)：
  • 2015/09 - 2021/09 Japan Accounting Association Councilor
  • 2020/12 - 2021/02 公認会計士・監査審査会 令和2年公認会計士試験試験委員
  • 2018/12 - 2020/11 公認会計士・監査審査会 平成32年公認会計士試験試験委員
  • 2017/12 - 2019/11 公認会計士・監査審査会 平成31年公認会計士試験試験委員
  • 2016/12 - 2018/11 公認会計士・監査審査会 平成30年公認会計士試験試験委員
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Association Membership(s) (2)：
日本会計研究学会 ,  国際会計研究学会
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