HIROSE Yoshikuni 廣瀬義州

… Alternative Names

HIROSE Yosikuni 広瀬義州

広瀬義洲ヒロセヨシクニ

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Researcher Number	80140739
Other IDs
External Links
Affiliation (based on the past Project Information) *help	2008 – 2010: Waseda University, 商学学術院, 教授 2004 – 2005: 早稲田大学, 商学学術院, 教授 2000 – 2001: 早稲田大学, 商学部, 教授 1995 – 1997: 早稲田大学, 商学部, 教授 1988 – 1990: 早稲田大学, 商学部, 助教授
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Accounting
Keywords	Principal Investigator 知的財産 / 会計基準 / 財務報告 / 概念フレームワーク / 無形資産 / ブランド価値評価モデル / PatVM / 取得原価主義会計 / 日本版概念フレームワーク / 企業会計制度 … More / 会計の国際化 / 企業会計報告 / デリバティブ / 企業会計法 / ディスクロージャー / 企業価値 / ステークホルダー / CSR / コックピット・モデル / EBR / EFR / インタンジブルズ / 非財務情報 / 財務報告の諸概念 / 情報開示の多様化 / 情報開示の過重負担 / 日本版EBR / 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 / 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 / デイスクロ-ジャ- / セグメント情報 / 財務諸表 / アニュアル・リポ-ト / 事業の種類別セグメント / 所在地別セグメント / 共通費の配賦 / セグメント利益 / ディスクロ-ジャ-制度 / 開示基準 / 有価証券報告書 / 会計情報 / ディスクロージャー制度 / アニュアルリポート / SEC / FASB / Disclosure / Segmental lnformation / Financial Statements / Annual Report / Industry Segment / Geographical Segment / Allocation of Common cost / Segment profit … More Except Principal Investigator 会計基準 / 会計原則 / 企業会計審議会 / 日本公認会計士協会 / 国際会計基準委員会 / 証券監督者国際機構 / 国際連合 / 経済協力開発機構 / IASC / IOSCO / 企業会計原則 / 国際証券監督者機構 / accounting standards / accounting principles / Business Accounting Deliberation Council / Japanese Institute of Certified Public Accountants / International Accounting Standards Committee / International Organization of Securities Commissions_ / United Nations / 取得原価主義 / 時価主義 / 資産再評価 / デリバティブ取引 / 商法計算規定 / 含み益 / 処分可能利益 / トライアングル体制 / デリバティブ / HISTRICAL COST ACCOUNTING / CURRENT COST ACCOUNTING / REVALUATION OF ASSET / DERIVATIVE / ACCOUNTING RULES IN COMPANY LAW / DISPOSABLE PROFIT / 新金融賞品 / 決済基準 / 値洗基準 / ヘツジ会計 / 損益繰延方式 / 簿価修正方式 / 新金融商品 / 先物取引の会計 / 特定金銭信託の会計 / 財務会計基準審議会 / new financial instruments / mark-to-market basis / hedge accounting / carry-over method / off-balance sheet items Less

Research on Revolution of Financial ReportingPrincipal Investigator
- Principal Investigator
  
  HIROSE Yoshikuni
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
A Study of the Securitization of Intellectual Property.Principal Investigator
- 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 BrandsPrincipal Investigator
- 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
わが国の「概念フレームワーク」形成に関する研究Principal Investigator
- Principal Investigator
  
  広瀬義州
- Project Period (FY)
  1995 – 1997
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
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
Research Study of Accounting Standards Setting Bodies and Their Setting Process in Main Countries
- Principal Investigator
  
  ARAI Kiyomitsu, 新井清光
- Project Period (FY)
  1990 – 1991
- Research Category
  
  Grant-in-Aid for Co-operative Research (A)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Accounting Issues Emerged by Diversification of Corporate Financing Activities.
- 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
Research in Disclosure of Segmental Information in Japanese Companies.Principal Investigator
- Principal Investigator
  
  HIROSE Yoshikuni
- Project Period (FY)
  1988 – 1989
- Research Category
  
  Grant-in-Aid for General Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University

All 2012 2011 2010 2009 2008 2006 2005 2004

All Journal Article Presentation Book

[Book] IFRS40基準のポイント解説2011
- Author(s)
  廣瀬義州
- Total Pages
  276
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20243027
[Book] 財務報告の変革2011
- Author(s)
  広瀬義州
- Total Pages
  389
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20243027
[Book] IFRS40基準のポイント解説2011
- Author(s)
  広瀬義州
- Total Pages
  276
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20243027
[Book] 財務報告の変革2011
- Author(s)
  廣瀬義州
- Total Pages
  389
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20243027
[Book] 英和・和英IFRS会計用語辞典2010
- Author(s)
  廣瀬義州
- Total Pages
  304
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20243027
[Book] IFRS37基準のポイント解説2010
- Author(s)
  広瀬義州
- Total Pages
  245
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20243027
[Book] IFRS財務会計入門2010
- Author(s)
  広瀬義州
- Total Pages
  238
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20243027
[Book] IFRS会計用語辞典2010
- Author(s)
  広瀬義州, 徳賀芳弘, 内藤文雄
- Total Pages
  304
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20243027
[Book] 日本会計研究学会特別委員会最終報告財務報告の変革に関する研究2009
- Author(s)
  広瀬義州
- Total Pages
  127
- Publisher
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-20243027
[Book] 日本会計研究学会特別委員会中間報告財務報告の変革に関する研究2008
- Author(s)
  広瀬義州
- Total Pages
  92
- Publisher
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-20243027
[Book] 知的財産会計2006
- Author(s)
  広瀬義州
- Total Pages
  327
- Publisher
  税務経理協会
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Book] A Patent Valuation Model (PatVM).2006
- Author(s)
  Hirose, Yoshikuni, ed.
- Total Pages
  260
- Publisher
  TOYO KEIZAI
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Book] Accounting for Intellectual Property.2006
- Author(s)
  Hirose, Yoshikuni
- Total Pages
  327
- Publisher
  ZEIMUKEIRI KYOKAI
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Book] 特許権価値評価モデル(PatVM)2006
- Author(s)
  広瀬義州編著
- Total Pages
  260
- Publisher
  東洋経済新報社
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Book] 特許権価値評価モデル(PatVM)活用ハンドブック2005
- Author(s)
  広瀬義州編著
- Total Pages
  298
- Publisher
  東洋経済新報社
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Book] A Patent Valuation Model (PatVM) : Practical Use Handbook.2005
- Author(s)
  Hirose, Yoshikuni, ed.
- Total Pages
  298
- Publisher
  TOYO KEIZAI
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 会計基準から財務報告基準へ2012
- Author(s)
  広瀬義州
- Journal Title
  
  會計
  
  Volume: 第181巻第1号 Pages: 1-17
- Data Source
  KAKENHI-PROJECT-20243027
[Journal Article] 会計基準から財務報告基準へ2012
- Author(s)
  廣瀬義州
- Journal Title
  
  會計
  
  Volume: 181(1) Pages: 1-17
- Data Source
  KAKENHI-PROJECT-20243027
[Journal Article] 財務報告の変革と展望2011
- Author(s)
  広瀬義州
- Journal Title
  
  企業会計
  
  Volume: Vol.63, No.12 Pages: 18-27
- Data Source
  KAKENHI-PROJECT-20243027
[Journal Article] 財務報告の変革と展望2011
- Author(s)
  廣瀬義州
- Journal Title
  
  企業会計
  
  Volume: 63(12) Pages: 18-27
- Data Source
  KAKENHI-PROJECT-20243027
[Journal Article] IFRSのアドプションと財務報告の変革(第1回SEC編)2010
- Author(s)
  広瀬義州
- Journal Title
  
  企業会計 62
  
  Pages: 115-125
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20243027
[Journal Article] IFRS概念フレームワーク2010
- Author(s)
  廣瀬義州
- Journal Title
  
  別冊企業会計「IFRS37基準のポイント解説」
  
  Pages: 1-12
- Data Source
  KAKENHI-PROJECT-20243027
[Journal Article] EBRと財務報告の変革(第2回AICPA編)2010
- Author(s)
  広瀬義州
- Journal Title
  
  企業会計 62
  
  Pages: 273-283
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20243027
[Journal Article] Patent Valuation and PatVM.2005
- Author(s)
  Hirose, Yoshikuni
- Journal Title
  
  A Patent Valuation Model (PatVM) : Practical Use Handbook(Yoshikuni Hirose, ed.)(TOYO KEIZAI)
  
  Pages: 1-19
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 知的財産会計情報と保証業務概念2005
- Author(s)
  広瀬義州
- Journal Title
  
  租税通信 60巻12号
  
  Pages: 17-31
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 特許権価値評価とPatVM2005
- Author(s)
  広瀬義州
- Journal Title
  
  『特許権価値評価モデル(PatVM)活用ハンドブック』(広瀬義州編著)(東洋経済新報社,。) (所収)
  
  Pages: 1-19
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] Accounting Information of Intellectual Property and a Concept of Assurance.2005
- Author(s)
  Hirose, Yoshikuni
- Journal Title
  
  ZEIKEITSUSHIN 60(12)
  
  Pages: 17-31
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 利益概念と利益測定--事業創出利益(知的財産価値評価差額)の本質2004
- Author(s)
  広瀬義州
- Journal Title
  
  税経通信 60巻10号
  
  Pages: 4-19
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] A Concept of the Valuation of Intellectual Property.2004
- Author(s)
  Hirose, Yoshikuni
- Journal Title
  
  SOZEIKENKYU (672)
  
  Pages: 16-36
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 知的財産会計と全面公正価値会計--企業会計制度のリストラクチュアリング2004
- Author(s)
  広瀬義州
- Journal Title
  
  税経通信 59巻10号
  
  Pages: 23-35
- NAID
  40006330156
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] A Concept of Profits and the Measurement of Income.2004
- Author(s)
  Hirose, Yoshikuni
- Journal Title
  
  ZEIKEITSUSHIN 60(10)
  
  Pages: 4-19
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] Disclosure of Intellectual Property and IR.2004
- Author(s)
  Hirose, Yoshikuni
- Journal Title
  
  THE WASEDA COMMERCIAL REVIEW (400)
  
  Pages: 113-137
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 知的財産の価値評価の考え方2004
- Author(s)
  広瀬義州
- Journal Title
  
  租税研究 672号
  
  Pages: 16-36
- NAID
  40006986716
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] Accounting for Intellectual Property and Fair Value Accounting - Restructuring of a Accounting System.2004
- Author(s)
  Hirose, Yoshikuni
- Journal Title
  
  ZEIKEITSUSHIN 59(10)
  
  Pages: 23-35
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Journal Article] 知的財産のディスクロージャーとIR2004
- Author(s)
  広瀬義州
- Journal Title
  
  早稲田商学 400号
  
  Pages: 113-137
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530305
[Presentation] 会計基準から財務報告基準へ2011
- Author(s)
  廣瀬義州
- Organizer
  日本会計研究学会第70回大会
- Place of Presentation
  久留米大学(招待講演)
- Year and Date
  2011-09-18
- Data Source
  KAKENHI-PROJECT-20243027
[Presentation] 財務報告の変革と展望2011
- Author(s)
  廣瀬義州
- Organizer
  第6回「財務報告の変革」シンポジウム
- Place of Presentation
  早稲田大学
- Year and Date
  2011-07-16
- Data Source
  KAKENHI-PROJECT-20243027
[Presentation] 会計基準から財務報告基準へ2011
- Author(s)
  広瀬義州
- Organizer
  日本会計研究学会第70回大会統一論題
- Place of Presentation
  久留米大学
- Year and Date
  2011-09-18
- Data Source
  KAKENHI-PROJECT-20243027
[Presentation] 財務報告と公正価値会計2010
- Author(s)
  廣瀬義州
- Organizer
  第4回「財務報告の変革」シンポジウム
- Place of Presentation
  北海道大学
- Year and Date
  2010-10-02
- Data Source
  KAKENHI-PROJECT-20243027
[Presentation] 財務報告の変革に関する研究―最終報告2009
- Author(s)
  広瀬義州
- Organizer
  日本会計研究学会
- Place of Presentation
  関西学院大学
- Data Source
  KAKENHI-PROJECT-20243027
[Presentation] 財務報告の変革に関する研究-中間報告2008
- Author(s)
  広瀬義州
- Organizer
  日本会計研究学会
- Place of Presentation
  立教大学
- Data Source
  KAKENHI-PROJECT-20243027

1. WATANABE Tsuyoshi (30269493)

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36. SAKURAI Hisakatsu (10127368)

# of Collaborated Projects: 1 results

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37. OTSUKA Muneharu (60063749)

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38. OSAWA Akira (40063789)

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39. SATO Hiromitsu (40063747)

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40. 杉本徳榮 (50206695)

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41. 新井清光 (30063358)

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42. 長谷川哲嘉 (70094985)

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43. 白鳥庄之助 (60054491)

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44. 津守常弘 (40037114)

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45. YONEYAMA Yuji

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46. OSAKI Kozo

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47. FUJITA Makoto

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48. MAEKAWA Taketoshi

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49. HASEGAWA Tetsuyoshi

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50. TSUMORI Tsunehiro

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51. SHIRATORI Shonosuke

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# of Collaborated Products: 0 results

HIROSE Yoshikuni 廣瀬 義州

HIROSE Yosikuni 広瀬 義州

広瀬 義洲 ヒロセ ヨシクニ

Research Projects

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Co-Researchers

Research on Revolution of Financial ReportingPrincipal Investigator

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A Study of the Securitization of Intellectual Property.Principal Investigator

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Research of decanting for Coporate Soft Strategy - Focused on Capitalization of BrandsPrincipal Investigator

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わが国の「概念フレームワーク」形成に関する研究Principal Investigator

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REEXAMINATION OF HISTORICAL COST ACCOUNTING

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Research Study of Accounting Standards Setting Bodies and Their Setting Process in Main Countries

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Accounting Issues Emerged by Diversification of Corporate Financing Activities.

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Research in Disclosure of Segmental Information in Japanese Companies.Principal Investigator

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[Book] IFRS40基準のポイント解説2011

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[Book] 財務報告の変革2011

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[Book] IFRS40基準のポイント解説2011

Author(s)

Total Pages

Publisher

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[Book] 財務報告の変革2011

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[Book] 英和・和英IFRS会計用語辞典2010

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[Book] IFRS37基準のポイント解説2010

HIROSE Yoshikuni 廣瀬義州

HIROSE Yosikuni 広瀬義州

広瀬義洲ヒロセヨシクニ

[Book] 日本会計研究学会特別委員会最終報告財務報告の変革に関する研究2009