MASTER COURSE

FINANCIAL ACCOUNTING
SPRING
SEMESTER 
 1. Introduction :What is Financial Accounting?  2. Structure of Accounting System  3. Accounting System in Japan  4. Business Accounting Principles  5. Conceptual Framework
 6. Conceptual Framework  7. Revenue Recognition  8. Financial Instruments  9. Inventories  10.Property, Plant and Equipment
 11. Lease Transactions  12. Intangibles and Deferred Charges  13. Impairments  14. Provisions  15. Summary
FALL
SEMESTER 
 1. Introduction: Financial Reporting  2.Post-Employment Benefits  3. Asset Retirement Obligations  4. Net Assets  5. Stock Option
 6. Income Tax  7. Business Combinations  8. Consolidated Financial Statements  10. Goodwill  11. Foreign Currency Translation
 11. Segment Reporting  12. Financial Stability and Solvency Analysis  13. Profitability Analysis  14. Cash Flow Analysis  15. Summary
REF.  Reporting (Soft Bank)  Reporting (Toyota)      

REVIEW OF PRIOR RESEARCH
SPRING
SEMESTER 
IASB, 2018, Conceptual Framework for Financial Reporting, IASB.
IASB, 2015, Exposure Draft, The Conceptual Framework for Financial Reporting, IASB.    
FALL
SEMESTER 
斎藤静樹, 2013『会計基準の研究(増補版)』中央経済社。
大日方隆, 2014『アドバンスト 財務会計(第2版)』中央経済社。    
REF.          

GUIDANCE FOR RESEARCH METHODS
REF.  How to Write a Paper.
 References
    
    

DOCTORAL COURSE
REF. 斎藤静樹, 2013『会計基準の研究(増補版)』中央経済社。
大日方隆, 2014『アドバンスト 財務会計(第2版)』中央経済社。    
    
    

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Ichiro Mukai, DBA
Accounting Professor
Faculty of management

Aichi Gakuin University
〒462-8739 3-1-1 Meijou, Kita ward, Nagoya, 462-8739, JAPAN

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