WATANABE Hiromi

Researcher Information

J-Global ID

• 201201006500485630

Research Areas

• Humanities & social sciences / Money and finance
• Humanities & social sciences / Accounting

Association Memberships

• 税務会計研究学会   日本会計研究学会   

Published Papers

• のれん見合い分のOCI処理の可能性ー取得のれんを費用化しない斎藤・福井(2022)提案に関する考察ー

  渡邉宏美

  産業経理 82 (3) 121 - 133 2022/10
• Revenue Recognition for Royalty Payments

  Watanabe Hiromi

  Sangyo-Keiri 産業經理協會 75 (2) 114 - 126 0287-4288 2015/07
• The criterion for recognizing income on the nonmonetary exchange

  Hiromi Watanabe

  rikkyo economic review 立教大学経済学研究会 68 (3) 171 - 194 0035-5356 2015
• 収益認識プロジェクトからの二つの示唆

  會計 186 (5) 115 - 126 2014
• Digging for the meanings of "Decision-usefulness" in the revenue recognition project

  Hiromi Watanabe

  立教経済学研究 立教大学経済学研究会 67 (4) 129 - 150 0035-5356 2014
• Conceptual Issues on "continuity of interest"

  Watanabe Hiromi

  Fukuoka University review of commercial sciences Fukuoka University 58 (1.2) 189 - 212 0285-2780 2013

Books etc

• 現代税務会計論〈第6版〉

  坂本 雅士; 成道, 秀雄 中央経済グループパブリッシング 2023/03 4502456713 274
• The Recognition of Unrealized Gains or Losses

  Hiromi WATANABE (Single work)中央経済社,中央経済グループパブリッシング (発売) 2021/06 9784502385711 iii, viii, 239p
• 財務会計の理論と制度

  渡邉 宏美 (Contributor第7章 実現・継続性規準の起源と意義)中央経済社 2018/02

Conference Activities & Talks

• OCI処理の今後の行方

  渡邉宏美

  第3回『企業会計』カンファレンス  2023/03
• 収益認識プロジェクトにみる意思決定有用性の意義  [Not invited]

  日本会計研究学会九州部会第93回大会  2014
• 組織再編における"non-recognition"に関する一考察  [Not invited]

  日本会計研究学会  2012
• tax issues on unrealized gains and losses  [Not invited]

  watanabe hiromi

  Japan tax accountig association  2011/10

Works

• 税務キーワードWEB（第一法規）

  2022/10 - Today

MISC

• 第3回『企業会計』カンファレンス開催記（報告(2)OCI処理の今後の行方）

  渡邉宏美  企業会計  75-  (9)  56  -57  2023/09
• COVID-19禍における株価変動で顕在化した日本の会計基準の非対称性

  渡邉宏美  ディスクロージャー＆IR  17-  166  -168  2021/05
• Rationality of using different measurement bases

  WATANABE Hiromi  Shokei-gakuso  65-  (2)  159  -179  2018/11
• A Note on the Accounting Treatment of Dividends in kind

  WATANABE Hiromi  Fukuoka University review of commercial sciences  59-  (4)  517  -532  2015/03
• A Preparatory Study for Financial Transaction Tax

  Watanabe Hiromi  Fukuoka University review of commercial sciences  58-  (4)  497  -520  2014/03
• On the Discussions of the Superiority of an Ideal Consumption Tax over an Ideal Income Tax

  Hiromi Watanabe  立教経済学研究  66-  (3)  181  -188  2013
• 余暇時間と資本所得重課論

  渡邉 宏美  税研  29-  (171)  90  -93  2013
• Bankman&Weisbach(2006)をめぐる議論の応酬について

  66-  (3)  181  2013
• 評価差額に対する課税問題

  税務会計研究  (23)  303  2012
• Tax approaches to capital gains

  渡邉 宏美  税務会計研究  (23)  303  -309  2012

Research Grants & Projects

• Study of the accounting standards generally accepted as fair and appropriate for tax purposes

  Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research

  Date (from‐to) : 2014/04 -2017/03 

  Author : SUZUKI Kazumi; URASAKI Naohiko; UEMATSU Mikio

   

  Article 22 of the Corporation Tax Act requires that a firm should determine its taxable income on the basis of accounting income in conformity with the accounting standards generally accepted as fair and appropriate. On the other hand, there are a variety of accounting standards including international convergence-oriented accounting standards for global firms and cost and benefit-oriented accounting standards for small and medium-sized firms in the financial reporting system in these days. Such diversification of accounting standards has induced a lot of disputes between firms and tax authorities. This study discusses the contents and points out issues of the accounting standards generally accepted as fair and appropriate for tax purposes.

Other link

researchmap

https://researchmap.jp/romy