TORU HASHIGAMI

The impact of introduction of International Financial Reporting Standard on Banking Managements 

(595) 3-16, Jan, 2010  Peer-reviewedLead authorLast authorCorresponding author

Impact and effect of International Reporting standards on Financial and Insurance Business 

(5) 40-47, Nov 21, 2008  Peer-reviewedInvitedLead authorLast authorCorresponding author

Considerations of;the Loan Suppor;Clause which excludes entities where financial institutions control their management for the;purpose of collection of;loans;from consolidation;scopes of;the;Consolidated Financial Accounting;Standards of Japan;from the point;of views of;Japanese Financial Institutions;related Laws;Special features;Considerations of;“Gray Zones” of;the consolidation;scope regulations of;the;Consolidated Financial Accounting;Standards of Japan― 

Accounting, 60(10) 1395-1403, Oct, 2008  Peer-reviewedInvitedLead authorLast authorCorresponding author

The treatment of Losses and Gains on Investment Trusts and similar financial products from the point of views of Japanese Accounting Standards and Japanese Tax Laws/Regulations ―Special Features: the Proper Valuations of owns’ Assets in preparation for settlements of owns’ accounting accounts－ 

ZEIKEITSUSHIN, 63(9) 89-98, Aug, 2008  Peer-reviewedInvitedLead authorLast authorCorresponding author

Issues and Problems of Disclosures of Special Purpose Companies and Trusts and similar entities (No.4 Last Part) ―Trends and Future Directions about International Accounting Standards（Second Half）― 

Accounting, 59(10) 1504-1510, Oct, 2007  Peer-reviewedInvitedLead authorLast authorCorresponding author

Issues and Problems of Disclosures of Special Purpose Companies and Trusts and similar entities (No.3) ―Trends and Future Directions about International Accounting Standards（First Half）― 

Accounting, 59(9) 1343-1352, Sep, 2007  Peer-reviewedInvitedLead authorLast authorCorresponding author

Issues and Problems of Disclosures of Special Purpose Companies and Trusts and similar entities (No.2) ―Practical Solutions to the Disclosure Regulations in Japan― 

Accounting, 59(8) 1184-1194, Aug, 2007  Peer-reviewedInvitedLead authorLast authorCorresponding author

Issues and Problems of Disclosures of Special Purpose Companies and Trusts and similar entities (No.1) ―Current Status to the Disclosure Regulations in Japan― 

Accounting, 59(7) 1017-1028, Jul, 2007  Peer-reviewedLead authorLast authorCorresponding author

Judicial affairs and Tax affairs of “Going Private” 

(186) 14-23, Nov 13, 2006  Peer-reviewedLead authorLast authorCorresponding author

Regulations of the Disclosure of Japanese Financial Instruments and Exchange Act ―Mainly focused on the effects on practices of Japanese accountings and auditing― 

JICPA Journal, 18(11) 44-51, Nov, 2006  Peer-reviewedInvitedLead authorLast authorCorresponding author

Key point to note of consolidations of Investments Partnerships in practice of Japanese related accounting standards (Special project: new accounting treatment and new accounting practice of Investment Partnerships, Limited Liability Partnerships and Limited Liability Companies which starting the period ending September 30th of 2006) 

(1130) 33-35, Oct 20, 2006  Peer-reviewedLead authorLast authorCorresponding author

Close-up “Disclosure of appropriate company affairs ―From the point of views of cases which uses collective investment schemes—“ 

(1123) 57-61, Aug 1, 2006  Peer-reviewedLead authorLast author

Financial Instruments and Exchange Act and Internal Control ―About “The Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting in Japan ”which is so called as Japanese Version of Public Company Accounting Reform and Investor Protection Act of 2002 abbreviated as Sarbanes-Oxley Act［SOX Act］― 

Quarterly “Corporate Compliance”, Autumn(8) 56-71, Aug, 2006  Peer-reviewedInvitedLead authorLast authorCorresponding author

The Change of corporate finance and disclosures by the enforcement of Japanese Financial Instruments and Exchange Act 

(1116) 25-33, May 10, 2006  Peer-reviewedInvitedLead authorLast authorCorresponding author

Issues and Problems on Enactment of Japanese Financial Instruments and Exchange Act so called Investment Law of Japanese Version ―Mainly focused on issues and problems regarding Accounting, Audit and the regulations of Disclosures― 

Accounting, 58(4) 625-639, Apr, 2006  Peer-reviewedLead authorLast authorCorresponding author

The trends and issues of overseas focused on Internal Control Systems 

215-224, Mar 17, 2006  Peer-reviewedInvitedLead authorLast authorCorresponding author

Financial Congromeretae and Internal Control 

183-193, Mar 17, 2006  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues as logistical practices correspondents and treatments for the introduction to EU listed Japanese companies No10 

2738 27-29, Sep 19, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues as logistical practices correspondents and treatments for the introduction to EU listed Japanese companies No9 

2737 24-30, Sep 12, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues as logistical practices correspondents and treatments for the introduction to EU listed Japanese companies No8 

2734 25-27, Aug 22, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues as logistical practices correnpomdents and treatments for the introduction to EU listed Jpanese conmanies No7 

2732 23-27, Aug 1, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues as logistical practices correnpomdents and treatments for the introduction to EU listed Jpanese conmanies No6 

2728 30-32, Jul 4, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues as logistical practices correnpomdents and treatments for the introduction to EU listed Jpanese conmanies No.5 

2724, Jun 6, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Considerations about the issued judgement on 28th February of Tokyo District Court about whether “Comprehensive long-term forward exchange contract” results in prohibited the conduct for the purpose of realizing unrecognized profits in accordance with Japanese related accounting standards. 

(2723) 10-11, May 30, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues of the logistic practice coresspondents or treatments to be solved for the Japanese companies that listed in EU capital markets,No4 

2721 16-19, May 16, 2005  Peer-reviewedInvitedLead authorLast author

Some issues of the logistic practice coresspondents or treatments to be solved for the Japanese companies that listed in EU capital markets,No3 

2718, Apr 18, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues of the logistic practice coresspondents or treatments to be solved for the Japanese companies that listed in EU capital markets,No2 

2715 32-34, Mar 28, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Some issues of the logistic practice coresspondents or treatments to be solved for the Japanese companies that listed in EU capital markets,No1 

Mar 14, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Research on so-called as the upcoming issues and the upcoming problems of the Japanese listed companies in the listed markets of European Union coming the year of 2007 regarding the application of International Reporting Standards: Last Part 

(2709) 31-37, Feb 14, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Research on so-called as the upcoming issues and the upcoming problems of the Japanese listed companies in the listed markets of European Union coming the year of 2007 regarding the application of International Reporting Standards: Second Part 

(2708) 42-46, Feb 7, 2005  Peer-reviewedInvitedLead authorLast authorCorresponding author

Research on so-called as the upcoming issues and the upcoming problems of the Japanese listed companies in the listed markets of European Union coming the year of 2007 regarding the application of International Reporting Standards: First Part 

(2707) 10-18, Jan 31, 2005  Peer-reviewedInvited

Issues and Problems of the Valuation of Liabilities in Japanese Corporate Accounting Laws and those of the Valuation of Insurance Liabilities by the Fair Value in mainly International Financial Reporting Standards（The book of the Summary） 

Master's thesis of the Master's Program of University of Tsukuba （The book of the Summary）, 25-26, Feb 3, 2004  Peer-reviewedLead authorLast authorCorresponding author

Issues and Problems of the Valuation of Liabilities in Japanese Corporate Accounting Laws and those of the Valuation of Insurance Liabilities by the Fair Value in mainly International Financial Reporting Standards 

Master's thesis of the Master's Program of University of Tsukuba, 1-50, Feb 3, 2004  Peer-reviewedLead authorLast authorCorresponding author

The point: the points, the issues and the problems of Exposure Draft of the International Financial Reporting Standard of Insurance Contact 

(1028) 50-55, Sep 20, 2003  Peer-reviewedLead authorLast authorCorresponding author

The development of the new Insurance Contract Accounting by the International Accounting Standards Board and the effects::Second part 

(1015) 52-55, Apr 20, 2003  Peer-reviewedInvitedLead authorLast authorCorresponding author