GARCIA Clemence ＧＡＲＣＩＡＣｌｅｍｅｎｃｅ

… Alternative Names

CLEMENCE Garcia

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Researcher Number	60440179
Other IDs
Affiliation (Current)	2025: 学習院大学, 国際社会科学部, 教授
Affiliation (based on the past Project Information) *help	2020 – 2024: 学習院大学, 国際社会科学部, 教授 2016 – 2019: 学習院大学, 国際社会科学部, 准教授 2017: 学習院大学, 経済学部, 教授 2012 – 2013: 立教大学, 経営学部, 助教 2008: 明治学院大学, 経済学部, 教授 2007 – 2008: 明治学院大学, 経済学部, 専任講師 2007 – 2008: Meiji Gakuin University, 経済学部, 講師
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Accounting / Basic Section 05020:Public law-related / Global Studies
Keywords	Principal Investigator 会計学 / Intangible Assets / financial regulation / sustainability / procyclicality / Capital Maintenance / Disclosure / Non amortization / IFRS / company law … More / tax law / accounting / financial reporting / intangible assets / goodwill / Accounting History / Financial Reporting / Accounting / Intangible assets / Goodwill / 日仏比較 / 企業結合 / 国際会計 … More Except Principal Investigator 会計基準 / 無形資産 / 国際会計 / 税の透明化と個人情報保護 / 地方税 / 税務行政 / DX化 / EoI / 地方税のデジタル化 / Ditital Invoicing / 住民税の現年課税 / Tax and ESGs / Tax and Tech / デジタルインボイス / ILA / Tax and Inequities / EATLP / IFA / AI and Tax / 税務DX / 資産評価 / 多国籍企業 / 無形資産評価 / 特許権 / 利益概念 / のれん / 国際特許 / 財務報告制度 / 中小企業版ＩＦＲＳ / ダイナミズム / 会計制度改革 / 中小企業版IFRS / 中小企業会計基準 / 中小企業 / IFRS / コンバージェンス Less

Problems with DX of Tax Administration -Focusing on local taxes
- Principal Investigator
  
  松原有里
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 05020:Public law-related
- Research Institution
  Meiji University
Procyclicality of goodwill permanent retentionPrincipal Investigator
- Principal Investigator
  
  GARCIA Clemence
- Project Period (FY)
  2017 – 2022
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Gakushuin University
Comparative Study of Financial Reporting Standards Based on Empirical Study of International Patents
- Principal Investigator
  
  ASAMI Yuko
- Project Period (FY)
  2016 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Global Studies
- Research Institution
  Gakushuin University
Study on the IFRS for SMEs and the Dynamism of Accounting Systems Change in Foreign Countries
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University
International Convergence of Accounting Standards and the impact on Accounting for Intangibles
- 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 Comparative Study about accounting differences in Business Combinations and their impact on Financial Statements in Japan and FrancePrincipal Investigator
- Principal Investigator
  
  GARCIA Clemence
- Project Period (FY)
  2007 – 2008
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Meiji Gakuin University

All 2024 2022 2021 2020 2019 2018 2017 2016 2012 2009 2008

All Journal Article Presentation Book

[Book] GAAR: the Final Tax Frontier2022
- Author(s)
  BUTANI Mukesh (ed) GARCIA Clemence
- Total Pages
  1014
- Publisher
  Thomson-Reuters
- ISBN
  9390529948
- Data Source
  KAKENHI-PROJECT-17K13827
[Book] Implementation and Lasting Effects of the OECD Multilateral Instrument2021
- Author(s)
  KOFLER Georg (ed) GARCIA Clemence
- Total Pages
  1014
- Publisher
  IBFD
- ISBN
  9789087227203
- Data Source
  KAKENHI-PROJECT-17K13827
[Book] IFRS適用の知見2020
- Author(s)
  中野貴之, GARCIA Clemence, その他
- Total Pages
  424
- Publisher
  同文舘出版（株）
- ISBN
  4495210173
- Data Source
  KAKENHI-PROJECT-17K13827
[Book] Controlled Foreign Company Legislation2020
- Author(s)
  KOFLER Georg, GARCIA Clemence, al.
- Total Pages
  936
- Publisher
  IBFD
- ISBN
  9789087226442
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] Share Capital, Financial Reporting and Dividend Regulation in Japan2022
- Author(s)
  GARCIA Clemence, TAKAHASHI Mioko, HOSHI Akio
- Journal Title
  
  ELI project on Corporate Sustainability
  
  Volume: 1 Pages: 1-27
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] National Differences in the Disclosure of Intangible Assets2022
- Author(s)
  GARCIA Clemence
- Journal Title
  
  AGISSS Research Series
  
  Volume: 3 Pages: 1-19
- Open Access
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] フランスにおけるのれん概念とEUの会計調和化2021
- Author(s)
  GARCIA Clemence, 板橋雄大
- Journal Title
  
  経済論叢（京都大学）
  
  Volume: １９４(４) Pages: 79-91
- Open Access
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] From financial to sustainable capital maintenance2021
- Author(s)
  GARCIA Clemence
- Journal Title
  
  Journal for International and European Law, Economics and Market Integrations
  
  Volume: VII(2) Issue: 2 Pages: 229-243
- DOI
  10.22598/iele.2020.7.2.9
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] 増価基準による所得課税に関する一考察－売買目的有価証券の時価会計を中心に2021
- Author(s)
  GARCIA Clemence, 板橋雄大
- Journal Title
  
  産業経理
  
  Volume: 80(4) Pages: 120-130
- Open Access
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] 分散型台帳技術の企業会計への適用に関する検討 ―情報移動手段としてのサイドチェーンの活用―2021
- Author(s)
  GARCIA Clemence, 板橋雄大
- Journal Title
  
  東京経大学会誌
  
  Volume: 310 Pages: 95-105
- Open Access
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] Share Capital and Dividend Regulation in Japan2021
- Author(s)
  GARCIA Clemence
- Journal Title
  
  European Law Institute SIG project report
  
  Volume: 1 Pages: 1-13
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] Accounting for Equity Capital and Corporate Sustainability2020
- Author(s)
  GARCIA Clemence
- Journal Title
  
  European Company Law
  
  Volume: 17(5) Pages: 176-182
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] 中小企業会計情報と経済統計ーフランスにおける現状と課題2019
- Author(s)
  GARCIA Clemence
- Journal Title
  
  會計
  
  Volume: 195 Pages: 180-190
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] IFRS強制適用に関する国際比較研究2019
- Author(s)
  中野貴之、Garcia,C.他
- Journal Title
  
  国際会計研究学会研究グループ最終報告書
  
  Volume: ー Pages: 101-116
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] IFRS強制適用に関する研究(最終報告）2019
- Author(s)
  NAKANO, Takayuki, GARCIA, Clemence etc al.
- Journal Title
  
  国際会計研究学会スタディーグループ報告書
  
  Volume: 1 Pages: 101-116
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] IFRS強制適用に関する国際比較研究2018
- Author(s)
  ガルシア　クレマンス
- Journal Title
  
  国際会計研究学会スタディーグループ報告書
  
  Volume: 1 Pages: 51-66
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] IFRS強制適用に関する比較研究（フランス）2018
- Author(s)
  GARCIA Clemence
- Journal Title
  
  国際会計研究学会スタディーグループ報告書
  
  Volume: 1 Pages: 51-66
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] Goodwill accounting standards in the United Kingdom, the United States, France, and Japan2018
- Author(s)
  GARCIA Clemence、Katsuo Yuko、van Mourik Carien
- Journal Title
  
  Accounting History
  
  Volume: 1 Issue: 3 Pages: 1-25
- DOI
  10.1177/1032373217748672
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092, KAKENHI-PROJECT-17K13827, KAKENHI-PROJECT-17H02581
[Journal Article] 中小企業会計情報と経済統計 ―フランスにおける現状と課題2018
- Author(s)
  ガルシア　クレマンス
- Journal Title
  
  會計
  
  Volume: 195 Pages: 180-190
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] フランスにおけるのれん会計の歴史－1895~1965商法および税法の進化を中心に2017
- Author(s)
  Clemence Garcia
- Journal Title
  
  Gakushuin University ISS Discussion Paper
  
  Volume: 17 Pages: 1-21
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] フランスにおけるのれん会計の歴史2017
- Author(s)
  GARCIA Clemence
- Journal Title
  
  産業経理
  
  Volume: 77（3） Pages: 145-152
- Data Source
  KAKENHI-PROJECT-17K13827
[Journal Article] フランスにおけるのれん会計の歴史2017
- Author(s)
  GARCIA Clemence
- Journal Title
  
  産業経理
  
  Volume: 77(3) Pages: 145-152
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] 会計理論の体系性から見た、負ののれんに関する再検討2016
- Author(s)
  Clemence Garcia
- Journal Title
  
  会計理論学会年報
  
  Volume: 30 Pages: 148-156
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] A Sociological Study of Stakeholders’ Representation in Accounting Standard Setting in France and Japan2012
- Author(s)
  ＧＡＲＣＩＡ　Ｃｌｅｍｅｎｃｅ
- Journal Title
  
  立教ビジネスレビュー
  
  Volume: 第5号 Pages: 29-39
- Data Source
  KAKENHI-PROJECT-23330152
[Presentation] Inequalities and Taxation in Japan2024
- Author(s)
  Y. Matsubara, S. Urushi and C. Garcia
- Organizer
  EATLP in Antwerp
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25452
[Presentation] Implementation of the Global Minimum Tax in Japan2024
- Author(s)
  T. Nagato and C. Garcia
- Organizer
  WU Rust summer international conference
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25452
[Presentation] The Implementation of Pillar 2 in Japan2024
- Author(s)
  Clemence Garcia
- Organizer
  IFA Indonesia International Tax Seminar
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25452
[Presentation] Disclosure of additional information on Intangibles2022
- Author(s)
  GARCIA Clemence
- Organizer
  EAA-EFRAG-IASB Reporting Standard Workshop
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Using Tags to Categorize Financial Data and Generate a Balance Sheet Automatically in Hyperledger Fabric2022
- Author(s)
  Garcia Clemence, Itabashi Takeo
- Organizer
  1st Financial Information Retrieval Ecosystem Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Corporate Sustainability, Financial Accounting and Share Capital, Japan Report2022
- Author(s)
  Garcia Clemence, Hoshi Akio, Takahashi Mioko
- Organizer
  European Law Institute project webinar
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Corporate Sustainability, Financial Accounting and Share Capital, Japan Report2022
- Author(s)
  GARCIA Clemence, TAKAHASHI Mioko, HOSHI Akio
- Organizer
  European Law Institute project webinar
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] An Experiment of Double Entry Bookkeeping and Generating Financial Statements Using Hyperledger Fabric2022
- Author(s)
  Garcia Clemence, Itabashi Takeo
- Organizer
  14th EIASM Workshop on Governance and Management of Digitalization
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] The EFRAG Discussion Paper on ‘Better Information on Intangibles’: a presentation of the comment letter by the European Accounting Association (EAA) FRSC’s Working Group on Intangibles2022
- Author(s)
  Garcia Clemence, Denoncourt Janice, Zambon Stefano
- Organizer
  17th EIASM Conference on Intangibles and Intellectual Capital
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] An Accounting perspective on Distributed Ledger technology2022
- Author(s)
  GARCIA Clemence
- Organizer
  FIRE project workshop, Orebro
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Intangible assets and the Emergence of "Quasi-Goodwill"2021
- Author(s)
  GARCIA Clemence, ITABASHI Takeo
- Organizer
  Korean International Accounting Association Conference
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Accounting for intangible assets in the pharmaceutical industry2020
- Author(s)
  GARCIA Clemence, 板橋雄大
- Organizer
  日本国際会計研究学会、京都大学
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Accounting for Corporate Sustainability and Capital Maintenance Regimes2020
- Author(s)
  GARCIA Clemence
- Organizer
  4th International Conference on Company Law and Corporate Governance
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] 分配台帳技術の企業会計への適用に関する検討2020
- Author(s)
  GARCIA Clemence, 板橋雄大
- Organizer
  日本会計研究学会、北海道大学
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Accounting and Law for equity capital, creditor protection and corporate sustainability2019
- Author(s)
  GARCIA Clemence
- Organizer
  European Law Institute Annual Conference
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] IFRS強制適用に関する国際比較研究2019
- Author(s)
  中野貴之、Garcia,C.他
- Organizer
  国際会計研究学会
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Accounting and Law for equity capital, creditor protection and corporate sustainability2019
- Author(s)
  Garcia, C
- Organizer
  European Law Institute Conference. Financial Law Panel
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Controlled Foreign Company legislation in France2019
- Author(s)
  Garcia, C
- Organizer
  Controlled Foreign Company legislation Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] IFRS強制適用に関する研究(最終報告）2019
- Author(s)
  NAKANO, Takayuki, GARCIA, Clemence etc al.
- Organizer
  国際会計研究学会第36回全国大会
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] 中小企業会計情報と経済統計2018
- Author(s)
  Clemence Garcia
- Organizer
  日本会計研究学会第77回全国大会
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Accounting for intangible assets in the pharmaceutical industry2018
- Author(s)
  GARCIA Clemence
- Organizer
  LABEX, Paris
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] 中小企業会計情報と経済統計2018
- Author(s)
  GARCIA　Clemence
- Organizer
  日本会計研究学会、第77回全国大会
- Invited
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] IFRS強制適用に関する研究2018
- Author(s)
  GARCIA　Clemence
- Organizer
  国際会計研究学会、第35回全国大会
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] How accounting for goodwill relies on underlying assumptions: A historical approach2018
- Author(s)
  Clemence Garcia
- Organizer
  The 14th Workshop on European Financial Reporting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Accounting for goodwill and procyclical effects on M&A activity2018
- Author(s)
  GARCIA　Clemence
- Organizer
  30th annual conference of the society for advancement of socio-economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] IFRS強制適用に関する研究2018
- Author(s)
  Clemence Garcia
- Organizer
  国際会計研究学会、第35回全国大会
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] How accounting for goodwill relies on underlying assumptions: a historical approach2018
- Author(s)
  GARCIA　Clemence
- Organizer
  14th workshop on European financial reproting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Accounting for Goodwill and Procyclical Effects on M&A Activity2018
- Author(s)
  Clemence Garcia
- Organizer
  The 30th annual conference of the Society for Advancement of Socio-economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] 国際会計基準の下での非上場企業・中小企業をめぐる課題ー欧州の観点2017
- Author(s)
  GARCIA　Clemence
- Organizer
  国際会計研究学会第8回東日本部会　統一論題
- Invited
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Accounting for intangible assets in the pharmaceutical industry: towards a quasi-goodwill category2017
- Author(s)
  GARCIA　Clemence
- Organizer
  29th Annual SASE Conference,　Lyon
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Accounting for intangible assets in the pharmaceutical industry: towards a quasi-goodwill category2017
- Author(s)
  GARCIA Clemence
- Organizer
  29th Annual SASE Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Accounting for goodwill: a theoretical study based on the conditional-normative methodology2017
- Author(s)
  GARCIA　Clemence
- Organizer
  AAAA conference, Taipei
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] ‘Goodwill Accounting Standards in the USA, the UK, France and Japan,’2017
- Author(s)
  Clemence Garcia, Yuko Katsuo and Carien van Mourik,
- Organizer
  The 29th Annual Meeting of the Society for the Advancement of Socio-Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Accounting for goodwill: a theoretical study based on the conditional-normative methodology2017
- Author(s)
  GARCIA Clemence, ITABASHI Takeo
- Organizer
  AAAA conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Abacus based bookkeeping in Japan: from ancient techniques to modern Western-style accounting2017
- Author(s)
  GARCIA　Clemence, ITABASHI Takeo
- Organizer
  AAAA conference, Taipei
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] 日本と欧州における減価償却制度2017
- Author(s)
  GARCIA Clemence
- Organizer
  税務大学校公開講座
- Invited
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] 国際会計基準の下での非上場企業・中小企業をめぐる課題ー欧州の観点2017
- Author(s)
  GARCIA Clemence
- Organizer
  国際会計研究学会第8回東日本部会、統一論題報告
- Invited
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] 条件付規範的会計理論から見たのれん会計2017
- Author(s)
  GARCIA　Clemence
- Organizer
  会計理論学会第32回大会
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] Accounting for intangible assets in the pharmaceutical industry: towards a quasi-goodwill category2017
- Author(s)
  GARCIA Clemence
- Organizer
  Labex Accounting Workshop, ESCP Paris
- Invited
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Goodwill accounting standards in the UK, the USA, France and Japan2017
- Author(s)
  GARCIA　Clemence, KATSUO Yuko, VAN MOURIK Carien
- Organizer
  29th Annual SASE Conference,　Lyon
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13827
[Presentation] 条件付規範的会計理論から見たのれん会計2017
- Author(s)
  GARCIA Clemence
- Organizer
  会計理論学会第32回大会
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Accounting for goodwill in France: A Case study of institutional cross-complementarity2016
- Author(s)
  Clemence Garcia
- Organizer
  国際会計研究学会第33回大会
- Place of Presentation
  関西学院大学、西宮、日本
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] フランスにおけるのれん会計の歴史2016
- Author(s)
  Clemence Garcia
- Organizer
  日本会計史学会第35回大会
- Place of Presentation
  北海道大学、札幌、日本
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] EU会計戦略とフランス企業会計の現状2009
- Author(s)
  GARCIA Clemence
- Organizer
  日仏経営学会第53大会
- Place of Presentation
  立教大学
- Data Source
  KAKENHI-PROJECT-19730309
[Presentation] フランス上場企業企業におけるIFRSの影響2008
- Author(s)
  GARCIA Clemence
- Organizer
  日本会計研究学会第67回大会
- Place of Presentation
  立教大学
- Data Source
  KAKENHI-PROJECT-19730309

1. FUJITA Akiko (20227599)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. TORII Hiroshi (30139472)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. SATO Seiki (90225954)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. HONDA Yoshimi (30157101)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. HORIE Masayuki (70173630)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. URASAKI Naohiro (60203600)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. UKITA Izumi (70203502)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. OZU Chikako (30214167)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. SAKAUE Manabu (50264792)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. SHIMADA Michiko (30268289)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. NAKAOJI Yoko (20320533)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. SAINO Junko (60311510)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. MATSUWAKI Masami (30367875)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. HIRAGA Masatake (00329070)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. KO Tan (10386667)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. ASAMI Yuko (70327310)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. 和田哲夫 (10327314)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. 松原有里 (30436505)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
21. 漆さき (00735045)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
22. 沼尾波子 (10265936)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. 内海朋子 (10365041)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. 田中雅子 (10842148)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. 猪熊浩子 (30596416)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. 横田明美 (60713469)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. 山田麻未 (80782250)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. UENO Takaya

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
29. RI Kyongu

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
30. KATSUO Yuuko

# of Collaborated Projects: 0 results

# of Collaborated Products: 2 results

GARCIA Clemence ＧＡＲＣＩＡ Ｃｌｅｍｅｎｃｅ

CLEMENCE Garcia

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Problems with DX of Tax Administration -Focusing on local taxes

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Procyclicality of goodwill permanent retentionPrincipal Investigator

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Comparative Study of Financial Reporting Standards Based on Empirical Study of International Patents

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Study on the IFRS for SMEs and the Dynamism of Accounting Systems Change in Foreign Countries

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International Convergence of Accounting Standards and the impact on Accounting for Intangibles

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A Comparative Study about accounting differences in Business Combinations and their impact on Financial Statements in Japan and FrancePrincipal Investigator

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[Book] GAAR: the Final Tax Frontier2022

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[Book] Implementation and Lasting Effects of the OECD Multilateral Instrument2021

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[Book] IFRS適用の知見2020

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[Book] Controlled Foreign Company Legislation2020

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[Journal Article] Share Capital, Financial Reporting and Dividend Regulation in Japan2022

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[Journal Article] National Differences in the Disclosure of Intangible Assets2022

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[Journal Article] フランスにおけるのれん概念とEUの会計調和化2021

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[Journal Article] From financial to sustainable capital maintenance2021

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GARCIA Clemence ＧＡＲＣＩＡＣｌｅｍｅｎｃｅ

[Journal Article] 増価基準による所得課税に関する一考察－売買目的有価証券の時価会計を中心に2021