OHTSUKA Muneharu 大塚宗春

… Alternative Names

大塚宗春オオツカムネハル

OTSUKA Muneharu 大塚宗春

OOTSUKA Muneharu 大塚宗春

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Researcher Number	60063749
Other IDs
External Links
Affiliation (Current)	2025: 早稲田大学, 商学学術院, 名誉教授
Affiliation (based on the past Project Information) *help	2016 – 2023: 早稲田大学, 商学学術院, 名誉教授 2013 – 2014: 早稲田大学, 商学学術院, 名誉教授 2012: 早稲田大学, 商学学術院, 教授 2002: 早稲田大, 商学部, 教授 2001: 早稲田大学, 商学部, 教授 … More 1998 – 1999: 早稲田大学, 商学部, 教授 1992 – 1995: 早稲田大学, 商学部, 教授 1988 – 1989: 早稲田大学, 商学部, 教授 Less
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Basic Section 07100:Accounting-related / Accounting / Accounting
Keywords	Principal Investigator FASB / ヘツジ会計 / 財務会計基準審議会 / off-balance sheet items / carry-over method / hedge accounting / mark-to-market basis / new financial instruments / 特定金銭信託の会計 / 先物取引の会計 … More / 新金融商品 / 簿価修正方式 / 損益繰延方式 / 値洗基準 / 決済基準 / 新金融賞品 / distinguishing between liabilities and equity / financial instruments / 新株引受権 / 転換社債 / 新株引受権付社債 / 金融商品 / 負債と資本の区分 / Deferral Hedge Accounting / Hedged item / Hedging Instruments / Hedge Accounting / キヤツシュ・フローリスク / 価値変動リスク / 繰延ヘツジ会計 / ヘツジ手段 / ヘツジ対象 / disclosure of credit risk / market value / off-balance-sheet risk / SFAS 107 / SFAS105 / オプション取引 / リスク開示 / 基準書107号(SFAS107号) / 基準書105号(SFAS105号) / 信用リスクの開示 / 公正価値の開示 / オフ・バランスシート・リスク / 基準書107号(SFAS107) / 基準書105号(SFAS105) / 天然資源の会計 / 非営利法人会計 / FASAB / GASB / IPSAS / 公会計の統一的会計基準 … More Except Principal Investigator 公会計 / 少子高齢化 / ファンドレイジング / XBRL / XML / インセンティブ / 政府会計 / 非営利組織会計 / 政策評価 / 会計学 / 持続可能性報告 / 会計検査 / 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 / 業績評価 / 発生主義会計 / 地方公会計 / Semantic Web / Corporate Analysis / Accounting Analysis / Financial Statement Analysis / Financial Database / Financial Data / セマンティックス / インターフェース / NEEDS / データベース / 企業財務情報 / セマンティックWeb / 企業分析 / 会計分析 / 財務諸表分析 / 財務データベース / 財務データ Less

Research Projects
(9 results)
Co-Researchers
(13 People)

Incentive-based Financial Reporting Models for Government and Not-for-Profit Entities
- Principal Investigator
  
  Kaneko RYOTA
- Project Period (FY)
  2019 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kokugakuin 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
International Comparative Analysis of Public Sector Accounting StandarsPrincipal Investigator
- Principal Investigator
  
  OHTSUKA Muneharu
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
金融商品の全面時価評価論の研究-歴史的・理論的研究Principal Investigator
- Principal Investigator
  
  大塚宗春
- Project Period (FY)
  2002
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Research on design and implementation of corporate financial information database
- Principal Investigator
  
  TSUJI Masao
- Project Period (FY)
  2001 – 2002
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Distinguishing between Liabilities and EquityPrincipal Investigator
- Principal Investigator
  
  OTSUKA Muneharu
- Project Period (FY)
  1998 – 1999
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
THEORETICAL AND PRACTICAL RESEARCH ON HEDGE ACCOUNTINGPrincipal Investigator
- Principal Investigator
  
  OTSUKA Muneharu
- Project Period (FY)
  1994 – 1995
- Research Category
  
  Grant-in-Aid for General Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
DISCLOSURES ABOUT FINANCIAL INSTRUMENTS : COMPARATIVE STUDY OF U.S.A AND JAPANPrincipal Investigator
- Principal Investigator
  
  OOTSUKA Muneharu
- Project Period (FY)
  1992 – 1993
- Research Category
  
  Grant-in-Aid for General Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  WASEDA UNIVERSITY
Accounting Issues Emerged by Diversification of Corporate Financing Activities.Principal Investigator
- Principal Investigator
  
  OTSUKA Muneharu
- Project Period (FY)
  1988 – 1989
- Research Category
  
  Grant-in-Aid for General Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  WASEDA UNIVERSITY

1. Kawamura Yoshinori (60247244)

# of Collaborated Projects: 3 results

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

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
3. Kaneko RYOTA (80350411)

# of Collaborated Projects: 3 results

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

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
5. TSUJI Masao (20063787)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. MAENO Joji (30298210)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. KATSURAYAMA Yasunori (10257222)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. HAH Eitoku (70228378)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. OSHIKA Tomoki (90329160)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. HIROSE Yosikuni (80140739)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. OSAWA Akira (40063789)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. SATO Hiromitsu (40063747)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. 山内暁 (10386542)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

OHTSUKA Muneharu 大塚 宗春

大塚 宗春 オオツカ ムネハル

OTSUKA Muneharu 大塚 宗春

OOTSUKA Muneharu 大塚 宗春

Research Projects

Co-Researchers

Incentive-based Financial Reporting Models for Government and Not-for-Profit Entities

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

International Comparative Analysis of Public Sector Accounting StandarsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

金融商品の全面時価評価論の研究-歴史的・理論的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research on design and implementation of corporate financial information database

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Distinguishing between Liabilities and EquityPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

THEORETICAL AND PRACTICAL RESEARCH ON HEDGE ACCOUNTINGPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

DISCLOSURES ABOUT FINANCIAL INSTRUMENTS : COMPARATIVE STUDY OF U.S.A AND JAPANPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Accounting Issues Emerged by Diversification of Corporate Financing Activities.Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

OHTSUKA Muneharu 大塚宗春

大塚宗春オオツカムネハル

OTSUKA Muneharu 大塚宗春

OOTSUKA Muneharu 大塚宗春