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Tomohiro Kaneko

Faculty
Department of Accounting and Finance
Course of Business,Accounting and Finance
PositionProfessor
Mail
HomepageURL
Birthday
Last Updated :2020/02/29

Researcher Profile and Settings

Education

  •  - 2009 03 , Meiji University, Graduate School

Association Memberships

  • ACCOUNTING HISTORY ASSOCIATION
  • ASSOCIATION FOR RESEARCH ON NPOBP
  • JAPANESE ASSOCIATION FOR INTERNATIONAL ACCOUNTING STUDIES
  • AMERICAN ACCOUNTING ASSOCIATION
  • International Fiscal Association
  • JAPAN TAX ACCOUNTING ASSOCIATION
  • JAPAN ACCOUNTING ASSOCIATION
  • JAPAN TAX JURISPRUDENCE ASSOCIATION

Academic & Professional Experience

  •   2019 04  - 現在, Toyo University, Graduate School,Department of Business Administration
  •   2019 04  - 現在, Toyo University, Faculty of Business Administration
  •   2014 04  - 現在, Toyo University, Faculty of Business Administration
  •   2012 04  - 2014 03 , Iwate Prefectural University, Faculty of Policy Studies
  •   2009 04  - 2012 03 , Iwate Prefectural University, Faculty of Policy Studies

Research Activities

Research Areas

  • Humanities & social sciences, Accounting
  • Humanities & social sciences, Public law

Published Papers

  • Expansion of Tax Base on Corporate Tax:Influences From the IFRS, KanekoTomohiro, (85) 69 - 78, 03
  • The problems on revenue recognition under corporate income tax: focus on the allowance for sales returns, 金子 友裕, Accounting, Accounting, 180, (4) 529 - 542, 10
  • The influence from corporate accounting to taxable income, 金子 友裕, Tax accounting research, Tax accounting research, (22) 211 - 216, 08
  • The economic benefit of fair value in SFAS No. 157, 金子 友裕, Meiji accounting review, Meiji accounting review, (87) 27 - 36, 09
  • Comparative study on measurement bases of financial reporting: ICAEW's report 'measurement in financial reporting', 金子 友裕, Studies in business administration, Studies in business administration, (27) 103 - 123, 09 , Refereed
  • Fair value measurement on initial recognition: focus on the AcSB's discussion paper, 金子 友裕, Studies in business administration, Studies in business administration, (26) 49 - 69, 02 , Refereed
  • Disclosure of the measurement result by expected cash flow approach in the USA, 金子 友裕, Studies in business administration, Studies in business administration, (25) 37 - 53, 09 , Refereed