Miyakawa Akiyoshi

ミヤカワアキヨシ | Miyakawa Akiyoshi

Affiliation and department：
Job title： Professor
Other affiliations (2)：

University of North Carolina Charlotte Belk College of Business Adjunct Associate Professor(2010-2011)
東京税理士会税理士

Research field (1)： Accounting

Research keywords (6)： Liabilities , Stock Options , Employee Benefits , Liabilities , Stock Options , Employee Benefits

Research theme for competitive and other funds (2)：

退職給付会計
Influence on investment decision making for an international accounting-standards change .

Papers (24)：

Miyakawa, Akiyoshi. Conceptual Differences Regarding Discussion for Periodic Amortization of Goodwill. Takushoku University research in management and accounting. 2023. 123. 89-104
Miyakawa, Akiyoshi. Broadening and Narrowing the Concept of Debt in Macro- and Micro-Accounting Policies. Takushoku University research in management and accounting. 2022. 121. 147-161
Miyakawa, Akiyoshi. An Analysis of Corporate Response to Accounting Changes in Retirement Benefits in the US. Takushoku University research in management and accounting. 2020. 117. 45-58
MIYAKAWA, Akiyoshi. Reclassification Adjustiments in Fair Value Accounting. 2018. 32. 79-89
Miyakawa, Akiyoshi. The Contrary Natures of Recycling in the Concept of Fair-Value Accounting. Takushoku University research in management and accounting. 2018. 111. 111. 265-278

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MISC (10)：

宮川昭義. 視点(95)マイナス金利政策下の退職給付会計. 企業年金. 2016. 35. 5. 16-19
Shift to the Fair Value Accounting from the Acquisition Cost and Fair Value Coexistence Type Accounting; The Trend of the Accounting Standard for Retirement Benefits in the United States. Review of the Economic Society(Sapporo University). 2009
Sapporo University. The Choice of Discount Rate Applied to Measurement of Liabilities in Accounting for Employee Benefits. Review of the Economic Society. 2008. 38. 2. 133-147
The Japan, Society for Social, Science of Accounting. Examination about the Display Classification of the Treasury Stock for Presentation of "Net Assets" in the Balance Sheet. Annual Reports of the Japan Society for Social Science of Accounting. 2007
Sapporo University. The Meaning "Share Options" be recorded in Net Assets Section of the Balance Sheet, Differs from Shareholders' Equity. Review of the Economic Society. 2006. 37. 1. 129-149

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Books (5)：

田中弘編『わしづかみシリーズ新会計基準を学ぶ第4巻』(共著)
2011
早川豊編『テキスト新企業会計』(共著)
同文舘 2005
(Text)New Financial Accounting edited by Y. HAYAKAWA, Chapter1-The Accounting for Held-to-Maturity Securities and Chapter4-The Accounting for Employee benefits
Dobunkan 2005
早川豊編『保守主義と時価会計ー透明性の拡大』(共著)
同文舘 2002
The Conservatism and The Current Value Accounting; Improvement of transparency edited by Y. HAYAHAWA, Chapter 6-The Accounting for Pensions and "Corridor Approach"
Dobunkan 2002

Lectures and oral presentations (6)：

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Education (4)：

Professional career (3)：

Work history (6)：

2017/04 - 現在 Professor, Takushoku University Faculty of Commerce Department of Commerce
2013/04 - 2017/03 Sapporo University School of Society and Collaboration
2011/09 - 2013/03 Sapporo University Faculty of Economics, Department of Economics
2010/09 - 2011/08 University of North Carolina Belk College of Business Adjunct Associate Professor
2008/04 - 2010/08 Sapporo University Faculty of Economics, Department of Economics

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Association Membership(s) (4)：

The American Accounting Association , THE PENSION ACADEMY OF JAPAN , 会計理論学会 , 日本会計研究学会

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