Zobrazeno 1 - 10
of 46
pro vyhledávání: '"Yoshitaka Fukui"'
Autor:
Yoshitaka Fukui
Publikováno v:
Accounting, Economics, and Law: A Convivium.
Two papers on the nature of equity and its implication for accounting and public policy are introduced.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d20afbe9670e6267c9e6aac7df8a182
https://doi.org/10.1515/ael-2022-0081
https://doi.org/10.1515/ael-2022-0081
Autor:
Yoshitaka Fukui, Shizuki Saito
Publikováno v:
Accounting, Economics, and Law: A Convivium. 12:181-190
While the FASB had regarded relevance and reliability as two of the most important qualitative characteristics for years, it replaced reliability with faithful representation revising its Concepts Statement No. 2 in 2010. Even if fair values are rele
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b62284bf87e330d0797b4f5bb5ba88df
https://doi.org/10.1515/ael-2020-0086
https://doi.org/10.1515/ael-2020-0086
Autor:
Yoshitaka Fukui, Shizuki Saito
Publikováno v:
Accounting, Economics, and Law: A Convivium. 12:311-317
Nohora García’s meticulously researched work on Richard Mattessich and Yuji Ijiri cannot be timelier when the marginal productivity of mainstream empirical accounting studies seems to become smaller and smaller. It is high time to revisit neglecte
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::928d05aaeb8a5c24963177c981dbde5a
https://doi.org/10.1515/ael-2018-0026
https://doi.org/10.1515/ael-2018-0026
Autor:
Yoshitaka Fukui
Publikováno v:
Accounting, Economics, and Law: A Convivium. 8
I shall examine Yuji Ijiri’s influence on practice of accounting in Japan. His ground-breaking contribution to accounting scholarship is all the more important today because he stayed true to his beliefs - his ultimate quest for truth was never com
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f7df263922ab84d42184cc9f6858b258
https://doi.org/10.1515/ael-2017-0048
https://doi.org/10.1515/ael-2017-0048
Publikováno v:
Journal of Japan Society of Civil Engineers, Ser. G (Environmental Research). 69:166-182
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c121671f5f59a283c329e33fc05350ae
https://doi.org/10.2208/jscejer.69.166
https://doi.org/10.2208/jscejer.69.166
Autor:
Yoshitaka Fukui, Shizuki Saito
Publikováno v:
SSRN Electronic Journal.
Although there are many aspects to be considered for a full understanding of hedge accounting as an exceptional rule to fair value accounting, we focus on: what rationale exists behind the dichotomy of fair value and cash flow hedges; and whether it
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e5353ee3e0fde8448e65be576bacee7d
https://doi.org/10.2139/ssrn.2710985
https://doi.org/10.2139/ssrn.2710985
Autor:
Yoshitaka Fukui, Shizuki Saito
Publikováno v:
SSRN Electronic Journal.
Criticizing the IASB’s Conceptual Framework project based on the balance sheet approach, Barker and Penman (2016) have been advocating a mixed balance sheet and income statement approach. Although they do not seem to have noticed, their approach is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55ccbd1d6687df219da098f30a073bd6
https://doi.org/10.2139/ssrn.2824845
https://doi.org/10.2139/ssrn.2824845
Autor:
Yoshitaka Fukui, Kyoji Oda
Publikováno v:
Networks and Spatial Economics. 12:263-278
Due to inefficient operations exacerbated by political intervention, Japanese National Railways (JNR) was dissolved in 1987 after piling up huge debts. It was divided into six regional companies. The three Mainland Companies inherited debts as well a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8719931968b6b9cfe013680d03b60c06
https://doi.org/10.1007/s11067-009-9116-9
https://doi.org/10.1007/s11067-009-9116-9
Autor:
Yoshitaka Fukui, Shizuki Saito
Publikováno v:
SSRN Electronic Journal.
Since the 1970s, the decision-usefulness has taken center stage and our attention has been concentrated on valuation of assets and liabilities instead of income measurement. The concept of income, once considered the gravitational center of accountin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3e87c8c46ca7ac586e9512c23c8e53ac
https://doi.org/10.2139/ssrn.2607234
https://doi.org/10.2139/ssrn.2607234
Publikováno v:
PROCEEDINGS OF HYDRAULIC ENGINEERING. 47:1117-1122
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::470035da56c5d9ac0fdb22d429521b33
https://doi.org/10.2208/prohe.47.1117
https://doi.org/10.2208/prohe.47.1117