• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

FUTAMURA Masako  二村 雅子

ORCIDConnect your ORCID iD *help
Researcher Number 40634704
Other IDs
Affiliation (Current) 2025: 大阪産業大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help 2012 – 2013: 小樽商科大学, 商学部, 准教授
Review Section/Research Field
Principal Investigator
Accounting
Keywords
Principal Investigator
持分変動差額 / 子会社発行増資 / 連結会計
  • Research Projects

    (1 results)
  • Research Products

    (15 results)
  •  The Study for Nets Assets on Consolidated Financial StatementsPrincipal Investigator

    • Principal Investigator
      FUTAMURA Masako
    • Project Period (FY)
      2012 – 2013
    • Research Category
      Grant-in-Aid for Research Activity Start-up
    • Research Field
      Accounting
    • Research Institution
      Otaru University of Commerce

All 2014 2013 2012 Other

All Journal Article Presentation

  • [Journal Article] 「持分変動差額の会計-取引の本質に着目した分析ー」2012

    • Author(s)
      二村雅子
    • Journal Title

      『産業経理』

      Volume: 第72巻第3号 Pages: 93-103

    • Data Source
      KAKENHI-PROJECT-24830005
  • [Journal Article] 持分変動差額の会計-取引の捉え方に着目した分析-2012

    • Author(s)
      二村雅子
    • Journal Title

      産業経理

      Volume: 第72巻 Pages: 93-103

    • NAID

      120005255423

    • Data Source
      KAKENHI-PROJECT-24830005
  • [Journal Article] イスラム金融による制度会計上の課題2012

    • Author(s)
      野口晃弘、二村雅子、ムスタファ=ハネファ、ムハマド=ムダ
    • Journal Title

      会計

      Volume: 第182巻第5号 Pages: 706-718

    • NAID

      40019455610

    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] First Page for the History of Stock Options, International Conference on Business2014

    • Author(s)
      Akihiro Noguchi, Masako Futamura
    • Organizer
      Economics and Information Technology 2014 Taipei
    • Place of Presentation
      Regent Hotel Taipei
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] 連結財務諸表における発行持分説と主体持分説2013

    • Author(s)
      野口晃弘、二村雅子
    • Organizer
      日本会計研究学会中部部会第131回
    • Place of Presentation
      岐阜経済大学
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] 初期における少数株主持分の会計処理および表示に関する分析2013

    • Author(s)
      二村雅子
    • Organizer
      日本簿記学会第29回全国大会
    • Place of Presentation
      立教大学
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] Balance Sheet Presentation of Minority Interests in the Early 20^<th> Century2013

    • Author(s)
      Akihiro Noguchi, Masako Futamura
    • Organizer
      International Conference on Business, Economics and Information Technology 2013
    • Place of Presentation
      Pacific International Hotel Cairns
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] 持分変動差額の会計―取引の本質に着目した分析―2012

    • Author(s)
      二村雅子
    • Organizer
      日本会計研究学会第71回大会
    • Place of Presentation
      一橋大学
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] わが国の持分変動差額に関する会計基準の検討2012

    • Author(s)
      二村雅子
    • Organizer
      日本会計研究学会北海道部会第82回
    • Place of Presentation
      かでる
    • Year and Date
      2012-02-07
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] Analysis of the Reasons for Classifying Minority Interest as Liabilities on the Consolidated Balance Sheets in 1920s2012

    • Author(s)
      Akihiro Noguchi, Masako Futamura
    • Organizer
      The 13^<th> Annual Conference Asian Academic Accounting Association
    • Place of Presentation
      Kyoto University
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] 「わが国の持分変動差額に関する会計基準の検討」

    • Author(s)
      二村雅子
    • Organizer
      日本会計研究学会北海道部会第82回大会
    • Place of Presentation
      かでる2・7
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] 連結財務諸表における発行持分説と主体持分説

    • Author(s)
      野口晃弘・二村雅子
    • Organizer
      日本会計研究学会中部部会第131回
    • Place of Presentation
      岐阜経済大学
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] 「持分変動差額の会計-取引の本質に着目した分析ー」

    • Author(s)
      二村雅子
    • Organizer
      日本会計研究学会第71回大会
    • Place of Presentation
      一橋大学
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] “BALANCE SHEET PRESENTATION OF MINORITY INTERESTS IN THE EARLY 20TH CENTURY”

    • Author(s)
      Masako Futamura (with Akihiro Noguchi)
    • Organizer
      International Conference on Business, Economics, and Information Technology 2013
    • Place of Presentation
      Pacific International Hotel Cairns (Australia)
    • Data Source
      KAKENHI-PROJECT-24830005
  • [Presentation] “Analysis of the reasons for classifying minority interest as liabilities on the consolidated balance sheets in 1920s”

    • Author(s)
      Akihiro Noguchi (with Masako Futamura)
    • Organizer
      13th Annual Conference Asian Academic Accounting Association
    • Place of Presentation
      Kyoto University (Japan)
    • Data Source
      KAKENHI-PROJECT-24830005

URL: 

Are you sure that you want to link your ORCID iD to your KAKEN Researcher profile?
* This action can be performed only by the researcher himself/herself who is listed on the KAKEN Researcher’s page. Are you sure that this KAKEN Researcher’s page is your page?

この研究者とORCID iDの連携を行いますか?
※ この処理は、研究者本人だけが実行できます。

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi