会計教育に関する質問票調査－のれんの会計処理との関係性を中心として－

宮宇地俊岳, 徳賀芳弘, 米山正樹, 浅見裕子, 山下知晃

京都大学大学院経済学研究科ディスカッションペーパーシリーズ, (J-22-001), Aug, 2022
企業結合によるのれんの会計処理－実証分析及び調査票調査－

浅見裕子, 徳賀芳弘, 宮宇地俊岳, 山下知晃, 米山正樹

学習院大学経済経営研究所ディスカッションペーパー, 22(1) 1-112, Aug, 2022
のれんの会計処理に係る包括的考察－日本会計研究学会スタディ・グループ中間報告－

浅見裕子, 宮宇地俊岳, 山下知晃, 米山正樹

学習院大学経済経営研究所ディスカッションペーパー, 1-59, Aug, 2021
のれんの会計処理に関する調査とその分析－作成者・利用者・監査人の回答の特徴と比較－

徳賀芳弘, 宮宇地俊岳, 山下知晃, 米山正樹, 浅見裕子

京都大学大学院経済学研究科ディスカッションペーパー, (J-21-002) 1-62, Jul, 2021
のれんの会計処理に関するインタビュー―質問票調査の回答結果に係る背景の探求―

米山正樹, 徳賀芳弘, 浅見裕子

学習院大学経済経営研究所ディスカッションペーパー, 20(1) 1-35, Mar, 2021

Books and Other Publications

投資のリスクからの解放ー純利益の特性を記述する概念の役割と限界ー

米山正樹, 秋葉賢一, 浅見裕子

中央経済社, Nov, 2023 (ISBN: 9784502473814)
はじめて出会う会計学, 第3版

川本淳, 浅見裕子, 野口昌良, 山田純平, 坂井映子

有斐閣, Mar, 2022

初版：2009年4月新版：2015年9月
会計利益の基礎概念

浅見裕子

中央経済社, Mar, 2021
Foreign Exchange Options - An International Guide to Options Trading and Practice

(Role: Translator/Editor) (Original Author(s): Array)

Aug, 2018
アナリストのための財務諸表分析とバリュエーション

荒田映子, 大雄智, 勝尾裕子, 木村晃久 (Role: Joint translator) (Original Author(s): Array)

有斐閣, Apr, 2018

Presentations

Comparative Analysis of Survey Responses Regarding the Subsequent Accounting for Goodwill from Preparers, Users, and Auditors in Japan

Tomoaki Yamashita, Yohishiro Tokuga, Masaki Yoneyama, Toshitake Miyauchi, Yuko Asami

the 45th Annual Congress, France Accounting Association, May 29, 2024
Analysis of Questionnaire Survey on Accounting for Goodwill : Focusing on the relationship between accounting education in universities and the accounting treatment of goodwill

Nov 19, 2023
Windfalls and subjective goodwill in accrual accounting income concepts under uncertainty with imperfect and incomplete markets

Carien van Mourik, Yuko Asami

the 18th Workshop on European Financial Reporting, Aug 31, 2023
Windfalls and Subjective Goodwill in Income Concepts in the Context of Decision-Usefulness

Carien van Mourik, Yuko Asami

the 9th Workshop on Accounting and Regulation, Jun 20, 2023
Windfalls and Subjective Goodwill in Income Concepts in the Context of Decision-Usefulness

Carien van Mourik, Yuko Asami

European Accounting Association. 45th Annual Congress, May 26, 2023
「投資のリスクからの解放」概念の研究

秋葉賢一, 浅見裕子, 米山正樹

東京大学CARF：Tokyo Accounting Workshop, Dec 19, 2022
のれんの会計処理に係る包括的検討－日本会計研究学会スタディ・グループ最終報告－

浅見裕子, 徳賀芳弘, 宮宇地俊岳, 山下知晃, 米山正樹

日本会計研究学会全国大会, Aug 22, 2022
会計基準と基礎概念をめぐる揺らぎ

浅見裕子、荒田映子、金絃玉、永田京子

日本会計研究学会第69回関東部会統一論題（座長）, Mar 12, 2022
のれんの会計処理に係る包括的検討－日本会計研究学会スタディ・グループ中間報告－

浅見裕子, 宮宇地俊岳, 山下知晃, 米山正樹

日本会計研究学会全国大会, Sep 9, 2021
のれんの会計処理に関するインタビュー ―質問票調査の回答結果に係る背景の探求―

米山正樹, 徳賀芳弘, 浅見裕子

学習院大学経済経営研究所ディスカッションペーパー, Mar, 2021
のれんの償却・非償却に係る理論的検討

勝尾裕子

京都大学会計研究セミナー, Mar 19, 2020
財務報告の概念フレームワークにおける利益概念

Nov 25, 2019
Uncertainty, Market Conditions and the Recognition of Subjective Goodwill and Windfall

Carien van Mourik, Yuko Katsuo

Open University Business School, Financial Accounting Seminar, Aug 14, 2019
Market Conditions and the Recognition of Subjective Goodwill and Windfalls in Realised Profit or Loss and Realisable Profit

Carien van Mourik, Yuko Katsuo

The 14th Workshop on European Financial Reporting, Aug 29, 2018
Uncertainty, Market Conditions and the Recognition of Subjective Goodwill and Windfall

Carien van Mourik, Yuko Katsuo

The 8th Workshop on Accounting Regulation, May 31, 2018
Market Conditions and the Recognition of Subjective Goodwill and Windfalls in Realised Profit or Loss and Realisable Profit

Carien van Mourik, Yuko Katsuo

European Accounting Association, 41st Annual Meeting 2018, May 31, 2018
フランスにおけるのれんの会計処理－聞き取り調査をふまえて－

勝尾裕子, 米山正樹

企業会計基準委員会，ASBJセミナー, Apr 25, 2018
Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income

Carien van Mourik, Yuko Katsuo

The British Accounting and Finance Association, 2018 Annual Meeting, Apr 11, 2018
フランスにおけるのれんの会計処理－聞き取り調査をふまえて－

勝尾裕子、米山正樹

東京大学CARF, Accounting Seminar, Mar 10, 2018
Profit or loss in the IASB Conceptual Framework

Carien van Mourik, Yuko Katsuo

2017 IASB Research Forum, Nov 28, 2017
Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income

Carien van Mourik, Yuko Katsuo

The 13th Workshop on European Financial Reporting, Aug 31, 2017
Goodwill Accounting Standards in the USA, the UK, France and Japan

Clemence Garcia, Carien van Mourik, Yuko Katsuo

The 29th Annual Meeting of the Society for the Advancement of Socio-Economics, Jun 30, 2017
Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income

Carin van Mourik, Yuko Katsuo

The British Accounting and Finance Association 2017 Annual Meeting, Apr 12, 2017
Profit of Loss in the 2015 IASB Conceptual Framework Exposure Draft

Carin van Mourik, Yuko Katsuo

American Accounting Association, 2016 Annual Meeting, Aug 8, 2016
包括利益の理論的根拠としての経済的所得概念

勝尾裕子

東京大学CARF, Accounting Seminar, Mar 7, 2016
測定の不確実性と目的適合性－IASB概念フレームワークにおける質的特性

勝尾裕子

京都大学会計研究セミナー, Nov 18, 2015
IASB概念フレームワークにおける利益概念

勝尾裕子

東京大学CARF, Accounting Seminar, Oct 8, 2015
The Concept of Net income and Comprehensive Income - Consistency between Windfall and Subjective Goodwill

Yuko Katsuo

The 11th Workshop on European Financial Reporting, Sep 4, 2015
Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income

Yuko Katsuo

American Accounting Association, 2015 Annual Meeting, Aug 12, 2015
Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income

Yuko Katsuo

European Accounting Association, 38th Annual Meeting 2015, Apr 30, 2015
Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income

Yuko Katsuo

The British Accounting and Finance Association, 2015 Annual Meeting, Mar 24, 2015
Environmental Costs, Social Responsibility and Corporate Financial Performance - A Closer Examination of Japanese Environmental Accounting

Yuko Katsuo, Bea Chiang, Al Pelhem

American Institute of Higher Education, 2014 Conference, Nov 1, 2014
自己創設のれんの認識とウィンドフォール

勝尾裕子

日本会計研究学会全国大会, Sep 5, 2014
Environmental Costs, Social Responsibility and Corporate Financial Performance -A Closer Examination of Japanese Environmental Accounting Environmental Costs, Social Responsibility and Corporate Financial Performance

Yuko Katsuo, Bea Chiang, Al Pelhem

American Accounting Association, 2014 Annual Meeting, Aug 6, 2014
Environmental Costs, Social Responsibility and Corporate Financial Performance –A Closer Examination of Japanese Environmental Accounting

Yuko Katsuo, Bea Chiang, Al Pelhem

American Accounting Association, 2014 Mid-Atlantic Region Meeting, Apr 25, 2014
IASB and ASBJ Conceptual Framework: Same Objective, Different Financial Performance Concepts

Carien van Mourik, Yuko Katsuo

The 9th Workshop on European Financial Reporting, Valencia, Spain, Sep 5, 2013
Performance Measurement and Income Concepts in the IASB and ASBJ Conceptual Frameworks

Carin van Mourik, Yuko Katsuo

Sep 1, 2012
Performance Measurement and Income Concepts in the IASB and ASBJ Conceptual Frameworks

Carin van Mourik, Yuko Katsuo

Accounting Association Annual Meeting, Washington DC., USA, Aug 6, 2012
Performance Measurement and Income Concepts in the IASB and ASBJ Conceptual Frameworks

Carin van Mourik, Yuko Katsuo

The 35th Annual Congress of the European Accounting Association, Ljubljana, Slovenia, May 10, 2012
Inconsistency Between the Recent Accounting Standards and the Traditional Consensus on Accounting for the Internally

Yuko Katsuo

International Conference on ‘Accounting Renaissance – Lessons from the Crisis and Looking into the Future. Learning from Histories and Institutions’，Venice, Italy, Nov 4, 2011
Subjective Goodwill and Income Concept

Yuko Katsuo

The 5th International Accounting Seminar, Nov 1, 2011
Inconsistency Between the Recent Accounting Standards and the Traditional Consensus on Accounting for the Internally

Yuko Katsuo

The 7th EIASM Interdisciplinary Workshop on Intangibles, Intellectual Capital & Extra-Financial Information, Warsaw,, Sep 29, 2011
History of Goodwill Recognition and Current Accounting Standards

Yuko Katsuo

The 9th Annual International Conference on History, Athens, Greece, Aug 4, 2011
Should Internally Generated Goodwill Not Be Recognized?

Yuko Katsuo

SEC/CCRG Financial Reporting Conference, Irvine, CA, USA, Sep 23, 2010
Subjective Goodwill as a Determinant of Earnings Quality

Yuko Katsuo

Annual London Business Research Conference, Imperial College, University of London, Jul 13, 2010
Earnings Quality, Accruals and Subjective Goodwill Accounting

Yuko Katsuo

The 32nd Annual Congress of the European Accounting Association, Tampere, Finland, May 14, 2009
原価配分の必然性と自己創設のれん

勝尾裕子

日本会計研究学会全国大会, Sep, 2007
the Debate on Subjective Goodwill and Earnings Quality

Yuko Katsuo

Oxford University, Said Business School, Accounting Seminar, Jun 20, 2007 Invited
Earnings Quality, Accruals and Subjective Goodwill Accounting

Yuko Katsuo

LSE (London School of Economics), International Research Seminar, Mar 15, 2007
企業結合会計に関する検討

KATSUO Yuko

東京大学社会研究所, Sep 5, 2002 Invited

Professional Memberships

Research Projects

テキストマイニングによるIASB概念フレームワークの本質的特徴の析出

科学研究費助成事業, 日本学術振興会, Jun, 2023 - Mar, 2026

浅見裕子, 金鉉玉
のれんの会計方法に係る当事者の認知についての理論および実態調査研究

科学研究費助成事業基盤研究(B), 日本学術振興会, Apr, 2022 - Mar, 2025

米山正樹, 浅見裕子, 徳賀芳弘, 宮宇地俊岳, 山下知晃
a

Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B), Japan Society for the Promotion of Science, Jul, 2016 - Mar, 2023
のれんの会計処理に係る包括的考察

スタディ・グループ, 日本会計研究学会, Oct, 2020 - Sep, 2022

浅見裕子、宮宇地俊岳、山下知晃、米山正樹
Survey on Accounting for Goodwill

Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B), Japan Society for the Promotion of Science, Apr, 2017 - Mar, 2020

Tokuga Yoshihiro

Academic Activities

日本会計研究学会スタディ・グループ主査「のれんの会計処理に係る包括的考察」

Planning, Management, etc., Planning/Implementing academic research

浅見裕子, Sep 1, 2020 - Aug 31, 2022
日本会計研究学会関東部会統一論題座長

Panel moderator, Session chair, etc.

Mar 12, 2022 - Mar 12, 2022
日本会計研究学会全国大会概念フレームワークセッションチェア

Panel moderator, Session chair, etc.

Sep 24, 2017 - Sep 24, 2017
日本会計研究学会全国大会国際セッションチェア

Panel moderator, Session chair, etc.

Sep 8, 2015 - Sep 8, 2015
American Accounting Association, Annual Meeting, Reviewer

Peer review

Jan 10, 2015 - Mar 31, 2015

Other

To the list screen