Personnel Information

写真a

KANISHIMA TATSUO


Title

Associate Professor

Field

Field of Economics

Mail Address

E-mail address

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Research Interests 【 display / non-display 】

  • recycling

  • revenue recognition

  • realization

  • reporting of financial performance

  • conceptual framework

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Campus Career 【 display / non-display 】

  • Shiga University Faculty of Economics，Associate Professor， 2007.04 - Now

  • Shiga University Faculty of Economics，Associate Professor (as old post name)， 2000.01 - 2007.03

  • Shiga University Faculty of Economics，Instructor， 1997.04 - 1999.12

  • Shiga University Faculty of Economics，Assistant， 1996.04 - 1997.03

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External Career 【 display / non-display 】

  • Kansai University of International Studies Lecturer， 1995.04 - 1996.03

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Research Areas 【 display / non-display 】

  • Humanities & Social Sciences / Accounting

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Research Career 【 display / non-display 】

  • Study on Reporting of Financial Performance， 1900

    performance reporting net income comprehensive income，Individual

  • Study on Income/Profit Concepts， 1900

    Income Profit，Individual

  • Study on Conceptual Framework of Financial Accounting， 1900

    Conceptual Framework，Individual

  • A Study on Revenue Recognition， 1900

    realization，Individual

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Papers 【 display / non-display 】

  • A Study on Measurement of Performance Obligations Based on Customer Consideration Model in Revenue Recognition， The Hikone Ronso (385) (p.32 - 49) ， 2010.09, Tatsuo Kanishima

    Research paper (bulletin of university, research institution)， Single Author

  • A Study on the Asset and Liability View versus the Revenue and Expense View (321) ， 1999.11

    Research paper (conference, symposium, etc.)， Single Author

  • A Historical Study on Conceptual Framework of Financial Accounting in the United Status of America， vol.47 (2) (p.209 - 226) ， 1999.07

    Research paper (bulletin of university, research institution)， Single Author

  • A Study on the Statement of Principles for Financial Reporting in the United Kingdom (306) ， 1997.02

    Research paper (bulletin of university, research institution)， Single Author

  • The Development on Conceptual Framework of Financial Reporting in the United Kingdom-Focusing on the Objective of Financial Statements and the Qualitative Characteristics of Financial Information-， vol.3， 1996.12

    Research paper (bulletin of university, research institution)， Single Author

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Presentations 【 display / non-display 】

  • Domestic presentation， 2009.10， A Study on Measurement of Performance Obligations Based on Customer Consideration Model in Revenue Recognition， Oral presentation (general)

  • Domestic presentation， 2009.09， A Study on Accounting for Revenue Recognition， Other

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Preferred joint research theme 【 display / non-display 】

  • 【キーワード】収益認識／原価実現／業績報告／純利益と包括利益／資産負債アプローチ／概念フレームワーク

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Charge of on-campus class subject 【 display / non-display 】

  • 専門演習Ⅳ，2024.10 - 2025.03

  • 上級財務会計Ⅱ，2024.10 - 2025.03

  • 会計学特講Ⅰ，2024.10 - 2025.03

  • 財務会計特講Ⅰ，2024.10 - 2025.03

  • 演習Ⅳ，2024.10 - 2025.03

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Social Contribution 【 display / non-display 】

  • 04，2002.04 - 2004.03

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