KAWAMURA, Yoshinori

J-GLOBAL         Last updated: Jul 13, 2019 at 02:43
 
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Name
KAWAMURA, Yoshinori
E-mail
ykawamurwaseda.jp
URL
http://www2g.biglobe.ne.jp/~ykawamur/
Affiliation
Waseda University
Section
Faculty of Commerce Graduate School of Accountancy
Job title
Professor
Research funding number
60247244

Research Areas

 
 

Education

 
 
 - 
1991
Graduate School, Division of Commerce, Waseda University
 
 
 - 
1994
Graduate School, Division of Commerce, Waseda University
 
 
   
 
Faculty of Commerce, Waseda University
 

Committee Memberships

 
Jan 2016
   
 
International Accounting Education Standards Board  Member
 
Sep 2017
   
 
Japanese Association for International Accounting Studies  Direcotor
 

Published Papers

 
Cost-Benefit Analysis of Mixed Measurement Model
Kawamura Yoshinori
TJAR   0(0) 1-19   2015
Since current financial reporting uses various measurement attributes for measuring assets and liabilities, it is often referred to as the "mixed measurement model." This paper addresses the issues related to why and how different measurement attr...
Cost-Benefit Analysis of Mixed Measurement Model
Kawamura Yoshinori
The Japanese Accounting Review   5(2015) 1-19   2015
Since the current financial reporting uses various measurement attributes for measuring assets and liabilities, it is often referred to as the "mixed measurement model." This paper addresses the issues related to why and how different measurement ...
Cost-benefit analysis of mixed measurement model
Yoshinori Kawamura
5    2015   [Invited]
基準諮問会議アンケート調査結果の概要
Kawamura, Yoshinori
(31) 69-74   Dec 2010
財務報告の目的と財務報告情報の質的特性
Kawamura, Yoshinori
62(8) 31-38   Aug 2010

Books etc

 
純利益と包括利益(斎藤静樹・徳賀芳弘責任編集『体系現代会計学第1巻・企業会計の基礎概念』第5章所収)
Kawamura, Yoshinori
Apr 2011   
米国における公正価値測定(日本会計研究学会特別委員会『公正価値測定の意義とその限界』中間報告書所収)
Sep 2010   
国際公会計基準と米国の公会計基準の現状に関する調査(平成21 年度海外行政実態調査報告書)
川村義則・青木孝浩
会計検査院   Mar 2010   
IFRS対応を考える(「別冊企業会計・IFRS導入の論点」中央経済社、所収)
秋葉賢一・大日方隆・川村義則・倉田幸路・万代勝信・佐藤信彦
中央経済社   Oct 2009   
グローバル財務報告——その真実と未来への警鐘
ベンストン・ブロムウィッチ・ライタン・ワーゲンホファー著、川村義則・石井明監訳、上田晋一・山内暁・赤塚尚之・中村文彦訳
中央経済社   Mar 2009   

Research Grants & Projects

 
International Comparative Analysis of Public Sector Accounting Standars
Project Year: Apr 2012 - Mar 2015
This study analyzes differences between governmental and non-profit organization accounting (this study calls public-sector accounting) standards among countries (e.g. Japan, U.S., U.K.), and consistency between public-sector accounting standards ...
Significance and Limitations of Fair Value Measurement
Project Year: Apr 2010 - Mar 2013
In this study, we discussed fair value concepts, and attempted to reveal the limitations and prospects of fair value measurements. It was accomplished with the two objects or methods, (1)research of fair value measurement theory and accounting sys...
Project Year: 2005 - 2007
Our subject to study is Empirical Research on Accounting to Provide Implications for Future Accounting Institution. First, we pointed out specifically issues of conceptual framework of accounting, individual accounting standards, Japanese Corporat...
Research for Reform in Financial Reporting under the Securities and Exchange Law
New financial instruments, which are developed by using innovative financial technologies, are affecting financial reporting. Users of financial information have requested off-balance-sheet information, including unrealized gains and losses on cer...