Yamauchi Aki 山内暁

Researcher Number	10386542
Other IDs
External Links
Affiliation (Current)	2025: 早稲田大学, 商学学術院, 教授
Affiliation (based on the past Project Information) *help	2016 – 2023: 早稲田大学, 商学学術院, 教授 2017: 早稲田大学, 商学学術院, 助手 2014 – 2015: 早稲田大学, 商学学術院, 准教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Accounting
Keywords	Principal Investigator 企業結合 / 無形資産 / 全部負の暖簾発生益 / 全部暖簾 / M&A / 歴史 / 無形資産会計 / 負の暖簾 / 暖簾 Except Principal Investigator 会計学 … More / 政策評価 / 公会計 / 持続可能性報告 / 会計検査 / 少子高齢化 / 民営化 / セクター中立会計 / 公有財産台帳 / 固定資産台帳 / 非営利組織モデル会計基準 / 世代間会計 / セクター中立 / ファンドレイジング / 業績評価 / 発生主義会計 / 地方公会計 / アンケート調査 / 海外における女性会計研究者 / 女性会計研究者 / インタビュー調査 / 文献研究 / 歴史研究 / 実証的研究 / 理論的研究 Less

全部暖簾および全部負の暖簾発生益の構成要素に係る分析Principal Investigator
- Principal Investigator
  
  山内暁
- Project Period (FY)
  2019 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
Fundamental and Clinical Study Toward Reform of Public-Sector Accounting in the Decreasing Birth-Rate and Aging Society
- Principal Investigator
  
  Kawamura Yoshinori
- Project Period (FY)
  2016 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Theoretical, historical and empirical research on the current situation and challenges of female accounting researchers in Japan
- Principal Investigator
  
  KITAMURA KEIKO
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Chuo University
Accounting for Intangible Assets - Historical PerspectivePrincipal Investigator
- Principal Investigator
  
  Yamauchi Aki
- Project Period (FY)
  2014 – 2017
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Waseda University

All 2017 2016 2015

All Journal Article Book

[Book] IFRSの会計思考―過去・現在そして未来への展望（山内暁担当：企業結合プロジェクト（第4章）‐企業結合会計基準にみられる取得原価主義会計の変容とその時点）2015
- Author(s)
  辻山栄子(編集)・秋葉賢一・羽根佳祐・松本敏史・藻利衣恵・山内暁・山﨑尚・山下奨・米山正樹
- Total Pages
  39
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-26780261
[Journal Article] のれんの減損に係る事例とその特徴 : 日本基準採用企業を中心に2017
- Author(s)
  山内暁
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 55(11) Pages: 33-45
- Data Source
  KAKENHI-PROJECT-26780261
[Journal Article] 負の暖簾発生益の実態に係る分析―日本における米国会計基準適用企業にみられる事例を中心に2016
- Author(s)
  山内暁
- Journal Title
  
  ディスクロージャーニュース（宝印刷株式会社総合ディスクロージャー研究所）
  
  Volume: 34 Pages: 133149-133149
- Data Source
  KAKENHI-PROJECT-26780261
[Journal Article] 米国会計基準における負の暖簾の会計処理方法に係る歴史的変遷 : 取得原価主義会計の重視から揺らぎ・そして変容へ2015
- Author(s)
  山内暁
- Journal Title
  
  會計
  
  Volume: 188(2) Pages: 202-216
- NAID
  40020532091
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26780261
[Journal Article] 全部暖簾の構成要素に係る分析－IFRS任意適用企業における全部暖簾の事例を中心に2015
- Author(s)
  山内暁
- Journal Title
  
  ディスクロージャーニュース10月号
  
  Volume: 30 Pages: 37-53
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26780261

1. TAKADA TOMOMI (00452483)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
2. OZU CHIKAKO (30214167)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. SASAKI IKUKO (90306051)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. 丸岡恵梨子 (30807558)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
5. 西村優子 (10099228)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
6. KITAMURA KEIKO (70055242)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. Kawamura Yoshinori (60247244)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 挽文子 (00251728)

# of Collaborated Projects: 1 results

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9. 田中優希 (00636178)

# of Collaborated Projects: 1 results

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10. 阪智香 (10309403)

# of Collaborated Projects: 1 results

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11. 澤登千恵 (30352090)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. 木村麻子 (30389233)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. 堀江優子 (30613187)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. 宮本京子 (50407334)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. 石川恵子 (70343647)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. 西村三保子 (80587288)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. 井原理代 (90036038)

# of Collaborated Projects: 1 results

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18. 津村怜花 (90582940)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. 兵頭和花子 (50382255)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. 大塚宗春 (60063749)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. 福島隆 (80339671)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. 金子良太 (80350411)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. 若林利明 (80705666)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. TSUJIYAMA EIKO

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Yamauchi Aki 山内 暁

Research Projects

Research Products

Co-Researchers

全部暖簾および全部負の暖簾発生益の構成要素に係る分析Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Fundamental and Clinical Study Toward Reform of Public-Sector Accounting in the Decreasing Birth-Rate and Aging Society

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Theoretical, historical and empirical research on the current situation and challenges of female accounting researchers in Japan

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Accounting for Intangible Assets - Historical PerspectivePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] IFRSの会計思考―過去・現在そして未来への展望（山内暁担当：企業結合プロジェクト（第4章）‐企業結合会計基準にみられる取得原価主義会計の変容とその時点）2015

Author(s)

Total Pages

Publisher

Data Source

[Journal Article] のれんの減損に係る事例とその特徴 : 日本基準採用企業を中心に2017

Author(s)

Journal Title

Data Source

[Journal Article] 負の暖簾発生益の実態に係る分析―日本における米国会計基準適用企業にみられる事例を中心に2016

Author(s)

Journal Title

Data Source

[Journal Article] 米国会計基準における負の暖簾の会計処理方法に係る歴史的変遷 : 取得原価主義会計の重視から揺らぎ・そして変容へ2015

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 全部暖簾の構成要素に係る分析－IFRS任意適用企業における全部暖簾の事例を中心に2015

Author(s)

Journal Title

Data Source

Yamauchi Aki 山内暁