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J-GLOBAL ID：200901045365742962   Update date: Jul. 23, 2022

Miyakawa Akiyoshi

ミヤカワ アキヨシ | Miyakawa Akiyoshi
Affiliation and department：
Takushoku University Faculty of Commerce Department of Accounting

About Takushoku University Faculty of Commerce Department of Accounting


Job title： Associate Professor
Other affiliations (2)：
  • University of North Carolina at Charlotte  Visiting 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 (21)：
  • MIYAKAWA, Akiyoshi. Reclassification Adjustiments in Fair Value Accounting. 2018. 32. 79-89
  • 宮川 昭義. 公正価値会計におけるリサイクリングの相反性. 拓殖大学経営経理研究. 2018. 111. 265-278
  • 宮川 昭義. 数理計算上の差異にかかる損益認識の取り扱い. 札幌大学総合研究. 2017. 9. 17-42
  • 宮川 昭義. 札幌市における社会保障制度の公会計分析. 札幌大学総合研究. 2015. 7. 17-34
  • 宮川 昭義. 米国企業年金基金の会計報告における利害調整機能. 札幌大学総合論叢. 2015. 40. 43-68
ｍore...
MISC (9)：
  • 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
  • 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
  • Hokkaidou University. Difference between Reserves Qualified as Liabilities and Unfunded Accrued Pension Cost in New Accounting for Pensions of Japan. Economic Studies. 2003
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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)：
  • IASB従業員給付会計設定アプローチの漸進
    (日本会計研究学会北海道部会(苫小牧駒澤大学) 2009)
  • 従業員給付会計にみる公正価値測定・認識の先鋭化
    (日本会計研究学会全国大会(立教大学) 2008)
  • 退職給付会計をめぐる二つの潮流
    (日本会計研究学会全国大会(松山大学) 2007)
  • ストック・オプション会計における表示区分問題
    (会計理論学会全国大会(京都大学) 2006)
  • 退職給付会計におけるコリダー方式の意義-市場理論分析を通じて-
    (会計理論学会全国大会(鹿児島大学) 2002)
ｍore...
Education (8)：
  • - 2005 Hokkaido University
  • - 2005 Hokkaido University Graduate School, Division of Economics Department of Business Administration
  • - 2002 Hokkaido University
  • - 2002 Hokkaido University Graduate School, Division of Economics Department of Business Administration
  • - 2000 Hokkaido University
Show all
Professional career (3)：
  • Ph.D (Hokkaido University)
  • MBA (Hokkaido University)
  • MEc (Hokkaido University)
Work history (9)：
  • 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
  • 2008/04 - 2013/03 , Associate Professor, Sapporo University Faculty of Economics Department of Economics
  • 2010/09 - 2011/08 University of North Carolina Charlotte Belk College of Business Visiting Associate Professor
Show all
Committee career (1)：
  • 2007 - 2010 , Commission Member of the Entrance Exam
Association Membership(s) (6)：
The American Accounting Association ,  THE PENSION ACADEMY OF JAPAN ,  会計理論学会 ,  日本会計研究学会 ,  Japan Accounting Association ,  The Japan Society for Social Science of Accounting
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