Watanabe Hiromi

ワタナベヒロミ | Watanabe Hiromi

Affiliation and department：

Research field (2)： Money and finance , Accounting

Research theme for competitive and other funds (1)：

2014 - 2017 Study of the accounting standards generally accepted as fair and appropriate for tax purposes

Papers (6)：

渡邉宏美. のれん見合い分のOCI処理の可能性ー取得のれんを費用化しない斎藤・福井(2022)提案に関する考察ー. 産業経理. 2022. 82. 3. 121-133
Watanabe Hiromi. Revenue Recognition for Royalty Payments. Sangyo-Keiri. 2015. 75. 2. 114-126
Hiromi Watanabe. The criterion for recognizing income on the nonmonetary exchange. rikkyo economic review. 2015. 68. 3. 171-194
収益認識プロジェクトからの二つの示唆. 會計. 2014. 186. 5. 115-126
Hiromi Watanabe. Digging for the meanings of "Decision-usefulness" in the revenue recognition project. 2014. 67. 4. 129-150

ｍore...

MISC (9)：

渡邉宏美. 第3回『企業会計』カンファレンス開催記(報告(2)OCI処理の今後の行方). 企業会計. 2023. 75. 9. 56-57
渡邉宏美. COVID-19禍における株価変動で顕在化した日本の会計基準の非対称性. ディスクロージャー&IR. 2021. 17. 166-168
WATANABE Hiromi. Rationality of using different measurement bases. Shokei-gakuso. 2018. 65. 2. 159-179
WATANABE Hiromi. A Note on the Accounting Treatment of Dividends in kind. Fukuoka University review of commercial sciences. 2015. 59. 4. 517-532
Watanabe Hiromi. A Preparatory Study for Financial Transaction Tax. Fukuoka University review of commercial sciences. 2014. 58. 4. 497-520

ｍore...

Books (3)：

Lectures and oral presentations (5)：

ストックオプション課税の再検討
(税務会計研究学会第35回大会 2023)
OCI処理の今後の行方
(第3回『企業会計』カンファレンス 2023)
収益認識プロジェクトにみる意思決定有用性の意義
(日本会計研究学会九州部会第93回大会 2014)
On the accounting treatment and meaning of "non-recognition"
(2012)
tax issues on unrealized gains and losses
(Japan tax accountig association 2011)

Works (1)：

Professional career (2)：

Association Membership(s) (2)：

税務会計研究学会 , 日本会計研究学会

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