HIRAMATSU Kazuo 平松一夫

… Alternative Names

HIRAMATHU Kazuo 平松一夫

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Researcher Number	40098364
Other IDs
External Links
Affiliation (based on the past Project Information) *help	2010 – 2015: 関西学院大学, 商学部, 教授 2002 – 2003: 関西学院大学, 商学部, 教授 1994 – 1998: 関西学院大学, 商学部, 教授 1989: Kwansei gakuin University, Business Administration, Professor, 商学部, 教授
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Accounting / Accounting / Sociology of education
Keywords	Principal Investigator IAS / 国際会計基準 / IASB / IFRS / Convergence / Harmonization / International Accounting Standards Board / International Financial Reporting Standards / International Accounting Standards / 国際開示戦略 … More / 企業会計基準委員会 / 会計基準設定機関 / 会計の国際的類型化 / 会計ビッグバン / 企業会計制度 / コンバージェンス / 国際的調和 / 国際会計基準審議会 / 国際財務報告基準 / tax accountants / CPA / accounting firm / stock exchange / disclosure system / accounting standards / Indonesia / 税理士 / 公認会計士 / 監査法人 / 証券取引所 / 開示制度 / 会計基準 / インドネシア / 会計戦略 / IFRSの任意適用 / 中小企業版IFRS / 国際会計基準（IFRS） / 会計制度設計 / 国家会計戦略 / IFRS（国際会計基準） … More Except Principal Investigator FASB / IFRS / Accounting Information / Accounting Disclosure / Social-relevant Information / Disclosure / Social-relevant Accounting / 年次報告書 / 会計ディスクロージャー / ディスクロージャー / 会計情報 / 会計ディスクロ-ジャ- / 社会関連情報 / ディスクロ-ジャ- / 社会関連会計 / TAX EFFECT ACCOUNTING / INCOME TAX SYSTEM ON CONSOLIDATED RESULT / CONSOLIDATED CASH FLOW STATEMENT / SEVENTH DIRECTIVE OF CORPORATION / INTERNATIONAL ACCOUNTING STANDARDS (IAS) / STATEMENT OFCONSOLIDATION / BIG BANG / 会計の国際的調和 / 連結経営 / 税効果会計 / 連結納税制度 / 連結キャッシュ・フロー計算書 / EC会社法指令第7号 / 国際会計基準(IAS) / 連結会計基準 / 日本版ビッグバン / DISPOSABLE PROFIT / ACCOUNTING RULES IN COMPANY LAW / DERIVATIVE / REVALUATION OF ASSET / CURRENT COST ACCOUNTING / HISTRICAL COST ACCOUNTING / デリバティブ / トライアングル体制 / 処分可能利益 / 含み益 / 商法計算規定 / デリバティブ取引 / 資産再評価 / 時価主義 / 取得原価主義 / 割引現在価値信頼性 / 資産負債アプローチ / 目的適合性 / 検証可能性 / 割引現在価値 / 市場価値 / 会計史 / 会計観 / 財務会計 / ＩＦＲＳ / 信頼性 / 複式簿記 / 有用性 / 公正価値 / アドプション / アドブション / 国際情報交換 / 国際会計基準 / 国際会計 / 会計教育 Less

Research on National Accounting Strategy and Institutional Design with adopting IFRSPrincipal Investigator
- Principal Investigator
  
  HIRAMATSU Kazuo
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kwansei Gakuin University
Fair Value Accounting in Historical Perspective
- Principal Investigator
  
  WATANABE Izumi
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Osaka University of Economics
International Comparative Study for the Development of Accounting Education
- Principal Investigator
  
  SAITO Masako
- Project Period (FY)
  2010 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Sociology of education
- Research Institution
  Osaka Sangyo University
A Comprehensive Research on the Adoption of International Accounting StandardsPrincipal Investigator
- Principal Investigator
  
  HIRAMATSU Kazuo
- Project Period (FY)
  2002 – 2003
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kwansei Gakuin University
The Study of International Harmonization of Consolidated Accounting Standards
- Principal Investigator
  
  NOMURA Kentaro
- Project Period (FY)
  1996 – 1998
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe University of Commerce
REEXAMINATION OF HISTORICAL COST ACCOUNTING
- Principal Investigator
  
  TANAKA Hiroshi
- Project Period (FY)
  1995 – 1996
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  KANAGAWA UNIVERSITY
A Comparative Study of Accounting in Japan and IndonesiaPrincipal Investigator
- Principal Investigator
  
  HIRAMATSU Kazuo
- Project Period (FY)
  1994 – 1995
- Research Category
  
  Grant-in-Aid for international Scientific Research
- Research Institution
  Kwansei Gakuin University
Disclosure of Social-relevant Accounting Information
- Principal Investigator
  
  YAMAGAMI Tatsundo
- Project Period (FY)
  1988 – 1989
- Research Category
  
  Grant-in-Aid for Co-operative Research (A)
- Research Field
  
  Accounting
- Research Institution
  OSAKA CITY UNIVERSITY

All 2016 2015 2014 2013 2012 2011 Other

All Journal Article Presentation Book

[Book] ＩＦＲＳ国際会計基準の基礎（第４版）2015
- Author(s)
  平松一夫監修、齋藤真哉・阪智香編
- Total Pages
  336
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] 会計学の研究方法2015
- Author(s)
  平松一夫監訳
- Total Pages
  324
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] インドネシアの会計教育2015
- Author(s)
  齋藤雅子、セカールマヤングサリ、平松一夫
- Total Pages
  220
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] 体系現代会計学第４巻／会計基準化のコンバージェンス2014
- Author(s)
  平松一夫・辻山栄子責任編集
- Total Pages
  380
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] ＩＦＲＳ国際会計基準の基礎（第３版）2013
- Author(s)
  平松一夫監修、斎藤真哉・阪智香編
- Total Pages
  336
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Book] ＩＦＲＳ国際会計基準の基礎（第２版）2012
- Author(s)
  平松一夫監修
- Total Pages
  328
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 見果てぬ夢2016
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 361 Pages: 15-15
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 世界会計学会の会長を終えて2015
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 357 Pages: 18-18
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] コーポレートガバナンスと社外取締役2015
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 358 Pages: 18-18
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 世界会計学会（IAAER）フィレンツェ会議を終えて2015
- Author(s)
  平松一夫
- Journal Title
  
  企業会計
  
  Volume: 67 Pages: 14-20
- NAID
  40020309830
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 会計領域における国際標準化2015
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 360 Pages: 18-18
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 不正会計問題に思う2015
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 359 Pages: 14-14
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 世界会計学会（IAAER）の存在意義2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 98
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Accounting Standards for SMEs in Japan2014
- Author(s)
  平松一夫
- Journal Title
  
  The Messenger of Professional Accountants
  
  Volume: 4-6 Pages: 22-28
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 統合報告書～企業報告の新動向2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 64
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本の会計について思う【第3回】世界、アメリカ、日本の会計学会2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 62
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] グローバル会計人材の育成～世界における日本の役割2014
- Author(s)
  平松一夫
- Journal Title
  
  季刊会計基準
  
  Volume: ４６ Pages: 2-6
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 修正国際基準（案）の公表2014
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 356 Pages: 20-20
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本の会計について思う【第1回】IFRS任意適用拡大への期待2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 52
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] のれんの会計処理をめぐる経緯2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 94
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] "２つの"中小企業会計基準が抱えるジレンマ2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 82
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 修正国際基準（公開草案)の意義と３つの疑問2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 89
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] サービス業の海外進出と会計人材2014
- Author(s)
  平松一夫
- Journal Title
  
  会報（大阪簿記会計学協会）
  
  Volume: 59 Pages: 1-2
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 英語による会計学文献を出版する意義2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 73
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 統合報告書の登場2014
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 354 Pages: 16-16
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] IES（国際会計教育基準）が日本に求めること2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 85
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本の会計について思う【第2回】日本にも国家会計戦略を2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 56
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 待機合格者問題が解消された今こそ取り組むべき課題2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 68
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本再生ビジョンとIFRS2014
- Author(s)
  平松一夫
- Journal Title
  
  Profession Journal
  
  Volume: 77
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] IFRSによる日本再生2014
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 355 Pages: 10-10
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Students' Motivation to Study Accounting Subjects: Difference Between Japan and Indonesia2013
- Author(s)
  Masako Saito, Sekar Mayangsari, and Kazuo Hiramatsu
- Journal Title
  
  Journal of Modern Accounting and Auditing
  
  Volume: Volume 9, Number 8 Pages: 1018-1031
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Students' Motivation to Study Accounting Subjects: Difference Between Japan and Indonesia2013
- Author(s)
  Masako SAITO, Sekar MAYANGSARI and Kazuo HIRAMATSU
- Journal Title
  
  Journal of Modern Accounting and Auditing
  
  Volume: 9 (8) Pages: 1018-1031
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22402053
[Journal Article] ＩＦＲＳアドプションの先送りに見る日本の会計戦術2013
- Author(s)
  平松一夫
- Journal Title
  
  青山経営論集
  
  Volume: 第48巻第2号 Pages: 49-61
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Students' Motivation to Study Accounting Subjects : Difference Between Japan and Indonesia2013
- Author(s)
  Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
- Journal Title
  
  Journal of Modern Accounting and Auditing
  
  Volume: Vol.9、No.8 Pages: 1018-1031
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22402053
[Journal Article] 国益を守るためのIFRS適用の拡大2013
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 351 Pages: 12-12
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 日本の会計人に対する世界会計学会の示唆2013
- Author(s)
  平松一夫
- Journal Title
  
  会計・監査ジャーナル
  
  Volume: 696 Pages: 2-3
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] IFRS適用で国益を守る方法2013
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 353 Pages: 23-23
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] Accounting Education for the Implementation of IFRS in Indonesia2012
- Author(s)
  Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
- Journal Title
  
  International Review of Business
  
  Volume: No.12 Pages: 1-21
- NAID
  120004057532
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22402053
[Journal Article] 公正価値会計への警鐘2012
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 第349号 Pages: 20-20
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] グローバル化が進む韓国会計学会2012
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 第347号 Pages: 12-12
- Data Source
  KAKENHI-PROJECT-24530588
[Journal Article] 会計のもう一つの国際化：国際教育基準2012
- Author(s)
  平松一夫
- Journal Title
  
  兵庫経協
  
  Volume: 第346号 Pages: 16-16
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] 国際標準化と会計及び会計学の将来2015
- Author(s)
  平松一夫
- Organizer
  国際会計研究学会、第6回西日本部会
- Place of Presentation
  熊本学園大学
- Year and Date
  2015-08-01
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] Presentation in Profit or Loss and OCI : from a Japanese point of view2015
- Author(s)
  Hiramatsu, K.
- Organizer
  American Accounting Association 2015 Annual Meeting
- Place of Presentation
  Chicago, USA
- Year and Date
  2015-08-11
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] The Implications of International Education Standards2015
- Author(s)
  Hiramatsu, K.
- Organizer
  SAAA & IAAER 2015 Conference
- Place of Presentation
  East London, South Africa
- Year and Date
  2015-07-01
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] Accounting Stadards for SMEs in Japan2014
- Author(s)
  平松一夫
- Organizer
  NIPA-IAAER VIIIth Inter-national Scientifically-Practical Conference
- Place of Presentation
  Samarskaya Guveruskaya Duma, Samara,Russia
- Year and Date
  2014-07-03
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] 国際会計基準（IFRS）をめぐるわが国の対応2014
- Author(s)
  平松一夫
- Organizer
  国際ビジネス研究学会第21回全国大会
- Place of Presentation
  北海学園大学
- Year and Date
  2014-11-03
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] Students' Motivation to Study Accounting Subjects : Difference between Japan and Indonesia2012
- Author(s)
  Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
- Organizer
  The 13th Asian Academic Accounting Association
- Place of Presentation
  Kyoto、Japan
- Year and Date
  2012-11-10
- Data Source
  KAKENHI-PROJECT-22402053
[Presentation] Accounting Education for the Implementation of IFRS in Indonesia2011
- Author(s)
  Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
- Organizer
  Asian Academic Accounting Association
- Place of Presentation
  Bali、Indonesia
- Year and Date
  2011-10-09
- Data Source
  KAKENHI-PROJECT-22402053
[Presentation] IFRS Incorporation in Japan: How to Expand the Voluntary Application
- Author(s)
  Kazuo Hiramatsu
- Organizer
  The 8th International Conference on Accounting and Management Information Systems (AMIS IAAER 2013)
- Place of Presentation
  Bucharest, Romania
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] The Raison D'etre of IAAER：Diversity and Collaboration
- Author(s)
  Kazuo Hiramatsu
- Organizer
  International Accounting Section of the American Accounting Association jointly with International Aassociation for Accounting Education and Research
- Place of Presentation
  San Antonio, Texas, USA
- Invited
- Data Source
  KAKENHI-PROJECT-24530588
[Presentation] International Education Standards: CPD Guideline for Professional Auditors
- Author(s)
  Kazuo Hiramatsu
- Organizer
  The 14th Annual Conference, KibR (Krajowa Izba Bieglych Rewidentow, National Chamber of Statutory Auditors)
- Place of Presentation
  Jachranka, Poland
- Invited
- Data Source
  KAKENHI-PROJECT-24530588

1. NOMURA Kentaro (00047474)

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2. MARWATA

# of Collaborated Projects: 2 results

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3. SAITO Masako (00434788)

# of Collaborated Projects: 1 results

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4. WATANABE Izumi (40066832)

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7. TAKASU Norio (70148732)

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8. SASAKI Shigeto (40162367)

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9. OKAJIMA Kei (30308697)

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10. ONO Takemi (10185639)

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11. MIYATAKE Noriaki (60511227)

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12. SUGITA Takeshi (80509117)

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13. MIYAMOTO Kanji (80084002)

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14. TANAKA Hiroshi (10064875)

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15. KISIDA Masao (10030644)

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16. KITAMURA Keiko (70055242)

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18. HIROSE Yoshikuni (80140739)

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19. GUNJI Takeshi (30113145)

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24. KIMOTO Keiichi (80205012)

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25. INOUE Tatsuo (70203239)

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26. YAMAGAMI Tatsundo (60046844)

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27. HAYASHI Kenji (00081141)

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28. IIDA Shuzo (90081132)

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29. HIRABAYASHI Yoshihiro (50047106)

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31. 竹下昌三 (90032713)

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32. PRASETYA Adhitama

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33. SUZY Novianti

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34. LANITA Winata

# of Collaborated Projects: 1 results

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35. PRASETYA Adh

# of Collaborated Projects: 1 results

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36. SUZY Noviant

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
37. LANITA Winat

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

HIRAMATSU Kazuo 平松 一夫

HIRAMATHU Kazuo 平松 一夫

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Research on National Accounting Strategy and Institutional Design with adopting IFRSPrincipal Investigator

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Fair Value Accounting in Historical Perspective

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International Comparative Study for the Development of Accounting Education

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A Comprehensive Research on the Adoption of International Accounting StandardsPrincipal Investigator

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The Study of International Harmonization of Consolidated Accounting Standards

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REEXAMINATION OF HISTORICAL COST ACCOUNTING

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A Comparative Study of Accounting in Japan and IndonesiaPrincipal Investigator

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Disclosure of Social-relevant Accounting Information

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[Book] ＩＦＲＳ国際会計基準の基礎（第４版）2015

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[Book] 会計学の研究方法2015

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[Book] インドネシアの会計教育2015

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[Book] 体系現代会計学 第４巻／会計基準化のコンバージェンス2014

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[Book] ＩＦＲＳ国際会計基準の基礎（第３版）2013

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[Book] ＩＦＲＳ国際会計基準の基礎（第２版）2012

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HIRAMATSU Kazuo 平松一夫

HIRAMATHU Kazuo 平松一夫

[Book] 体系現代会計学第４巻／会計基準化のコンバージェンス2014