FUJITA Akiko 藤田晶子

Researcher Number	20227599
Other IDs
External Links
Affiliation (Current)	2022: 明治学院大学, 経済学部, 教授
Affiliation (based on the past Project Information) *help	2014 – 2016: 明治学院大学, 経済学部, 教授 2010 – 2012: 明治学院大学, 経済学部, 教授 2007 – 2008: Meiji Gakuin University, 経済学部, 教授 2004 – 2005: 明治学院大学, 経済学部, 教授 2001: Meiji Gakuin University, School of Economics, Professor, 経済学部, 教授 1999 – 2000: 明治学院大学, 経済学部, 助教授 1998: 佐賀大学, 経済学部, 助教授
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Business administration / Accounting / Accounting
Keywords	Principal Investigator 知的財産 / 企業結合 / 知的財産の会計評価 / IAS38 / FRS10 / 多国籍企業 / 特許権 / ブランド / 合併 / 買収 … More / 国際会計 / コンバージェンス / 無形資産 / 会計基準 / 料金規制 / 開示規制 / 電力業界 / 規制産業 / 財務報告 / EDF / 規制負債 / 原子力発電施設解体引当金 / IFRS / SFAS71 / IFRS14 / フランス … More Except Principal Investigator ブランド価値評価モデル / 知的財産 / PatVM / オーストラリア / ワイン産業 / 競争優位性 / 後発企業 / 豪州 / 香港 / 持続的発展 / 経営資源 / 後発産業 / ブランド / ブランド使用料 / プレステージ・ドライバー / ロイヤルティ・ドライバー / エクスパンション・ドライバー / 期待キャッシュ・フロー・アプローチ / 知的資産 / M＆A / のれん / 企業結合 / 減損会計 / パーチェス法 / 無形資産 / ブランド概念 / ブランドの評価手法 / Brand / Brand Valuation Model / Brand Loyalty Fee / Prestige Driver / Loyalty Driver / Expansion Driver / Expected Cash Flow Approach / Intellectual Property / 証券化 / 真正売買 / 倒産隔離 / 譲渡益課税 / 価値評価モデル / 経済産業省モデル / 特許権価値評価モデル / 修正PBR / Securitization / Intellectual property / True sale / Bankruptcy remoteness / Transfer tax / Valuation model / Ministry of Economy, Trade and Industry model Less

Financial Reporting in Markets with Regulated Industries, Primarily the Electric Power BusinessPrincipal Investigator
- Principal Investigator
  
  FUJITA Akiko
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Meiji Gakuin University
Creating sustainable competitive advantages of late entrants in the global market
- Principal Investigator
  
  SAKURAI Yuka
- Project Period (FY)
  2010 – 2012
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Business administration
- Research Institution
  Meiji Gakuin University
International Convergence of Accounting Standards and the impact on Accounting for IntangiblesPrincipal Investigator
- Principal Investigator
  
  FUJITA Akiko
- Project Period (FY)
  2008 – 2009
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Meiji Gakuin University
A Study of the Securitization of Intellectual Property.
- Principal Investigator
  
  HIROSE Yoshikuni
- Project Period (FY)
  2004 – 2005
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Research of decanting for Coporate Soft Strategy - Focused on Capitalization of Brands
- Principal Investigator
  
  HIROSE Yoshikuni
- Project Period (FY)
  2000 – 2001
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
知的財産のボーダレス化と会計評価Principal Investigator
- Principal Investigator
  
  藤田晶子
- Project Period (FY)
  1998 – 1999
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Meiji Gakuin University
  Saga University

All 2016 2008 2005 2004 Other

All Journal Article Presentation

[Journal Article] 規制産業と会計基準のコンバージェンス　～原子力発電施設解体引当金と資産除去債務2016
- Author(s)
  藤田晶子
- Journal Title
  
  研究所年報
  
  Volume: 33号 Pages: 69-75
- NAID
  120005955020
- Data Source
  KAKENHI-PROJECT-26380623
[Journal Article] 無形資産会計の将来的課題2008
- Author(s)
  藤田晶子
- Journal Title
  
  企業会計 Vol.60No.6
  
  Pages: 66-71
- Data Source
  KAKENHI-PROJECT-19530417
[Journal Article] SEAS141(改訂版)の公表とその意義2008
- Author(s)
  藤田晶子
- Journal Title
  
  産業経理 Vol.68No.1
  
  Pages: 97-111
- Data Source
  KAKENHI-PROJECT-19530417
[Journal Article] 無形資産会計とその将来的課題2008
- Author(s)
  藤田晶子
- Journal Title
  
  企業会計第60巻第6号
  
  Pages: 66-71
- Data Source
  KAKENHI-PROJECT-19530417
[Journal Article] 会計基準の動向と会計基準論のパラダイム2008
- Author(s)
  斎藤静樹・藤田晶子
- Journal Title
  
  研究所年報
  
  Pages: 0-0
- Data Source
  KAKENHI-PROJECT-19530417
[Journal Article] Accounting for Intangibles.2005
- Author(s)
  Fujita, Akiko
- Journal Title
  
  MEIJIGAKUINDAIGAKU-KEIZAIKENKYU (132)
  
  Pages: 73-85
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 無形資産に係る情報とそのレリバンス2005
- Author(s)
  藤田晶子
- Journal Title
  
  JICPAジャーナル 17巻11号
  
  Pages: 53-57
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] Information about Intangible Assets and its Relevance.2005
- Author(s)
  Fujita, Akiko
- Journal Title
  
  JICPA JOURNAL 17(11)
  
  Pages: 53-57
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 無形資産会計とその研究動向(1)2005
- Author(s)
  藤田晶子
- Journal Title
  
  明治学院大学経済研究 132号
  
  Pages: 35-52
- NAID
  40006765299
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 無形資産会計の史的展開--無形資産とその貸借対照表能力2004
- Author(s)
  藤田晶子
- Journal Title
  
  明治学院大学経済研究 131号
  
  Pages: 73-85
- NAID
  40006759040
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 無形資産会計の論点2004
- Author(s)
  藤田晶子
- Journal Title
  
  税経通信 59巻13号
  
  Pages: 41-47
- NAID
  40015540893
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] Accounting for Intangibles.2004
- Author(s)
  Fujita, Akiko
- Journal Title
  
  ZEIKEITSUSHIN 59(13)
  
  Pages: 41-47
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] History of Accounting for Intangibles.2004
- Author(s)
  Fujita, Akiko
- Journal Title
  
  MEIJIGAKUINDAIGAKU-KEIZAIKENKYU (131)
  
  Pages: 73-85
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 会計基準論のパラダイム変革と会計測定
- Author(s)
  藤田晶子
- Journal Title
  
  会計第175巻第1号
  
  Pages: 12-23
- Data Source
  KAKENHI-PROJECT-19530417
[Presentation] 会計基準論のパラダイム変革と会計測定
- Author(s)
  藤田晶子
- Organizer
  日本会計研究学会第67回(2008年9月開催)全国大会統一論題報告
- Place of Presentation
  立教大学
- Data Source
  KAKENHI-PROJECT-19530417
[Presentation] 国際会計基準と会計教育
- Author(s)
  藤田晶子
- Organizer
  日本会計教育学会第1回大会(2009年10月開催予定)自由論題報告
- Data Source
  KAKENHI-PROJECT-19530417

1. TORII Hiroshi (30139472)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
2. HIROSE Yoshikuni (80140739)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. WATANABE Tsuyoshi (30269493)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. SAITO Shizuki (80107482)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
5. SATO Seiki (90225954)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. CLEMENCE Garcia (60440179)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. SAKURAI Yuka (90549114)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. KANDA Makoto (90153030)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. INAYAMA Kenji (20303042)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. KURATA Kouji (90149146)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. NISHIZAWA Shigeru (10246689)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. YOSHIMI Hiroshi (90222398)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. HIRUMA Fumihiko (00063793)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. SAKURAI Hisakatsu (10127368)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. 長束航 (70329069)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. BIONDI Yuri

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

FUJITA Akiko 藤田 晶子

Research Projects

Research Products

Co-Researchers

Financial Reporting in Markets with Regulated Industries, Primarily the Electric Power BusinessPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Creating sustainable competitive advantages of late entrants in the global market

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

International Convergence of Accounting Standards and the impact on Accounting for IntangiblesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Study of the Securitization of Intellectual Property.

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research of decanting for Coporate Soft Strategy - Focused on Capitalization of Brands

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

知的財産のボーダレス化と会計評価Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 規制産業と会計基準のコンバージェンス ～原子力発電施設解体引当金と資産除去債務2016

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 無形資産会計の将来的課題2008

Author(s)

Journal Title

Data Source

[Journal Article] SEAS141(改訂版)の公表とその意義2008

Author(s)

Journal Title

Data Source

[Journal Article] 無形資産会計とその将来的課題2008

Author(s)

Journal Title

Data Source

[Journal Article] 会計基準の動向と会計基準論のパラダイム2008

Author(s)

Journal Title

Data Source

[Journal Article] Accounting for Intangibles.2005

Author(s)

Journal Title

Description

Data Source

[Journal Article] 無形資産に係る情報とそのレリバンス2005

Author(s)

Journal Title

Description

Data Source

[Journal Article] Information about Intangible Assets and its Relevance.2005

Author(s)

Journal Title

Description

Data Source

[Journal Article] 無形資産会計とその研究動向(1)2005

Author(s)

Journal Title

NAID

FUJITA Akiko 藤田晶子

[Journal Article] 規制産業と会計基準のコンバージェンス　～原子力発電施設解体引当金と資産除去債務2016