Gain / Loss of Control

Consolidation Financial Statements

Business Combinations

Humanities & social sciences, Accounting, Financial Accounting

Humanities & social sciences, Accounting, Accounting

Apr. 2018 - Present
日本大学, 法学部, 准教授

Apr. 2015 - Mar. 2018
日本大学, 法学部, 専任講師

Apr. 2012 - Mar. 2015
日本大学, 法学部, 助教

01 May 2008 - 31 Mar. 2012
明治大学専門職大学院会計専門職研究科教育補助講師

Apr. 2010 - Mar. 2012
城西大学経営学部非常勤講師

May 2008 - Mar. 2012
明治大学専門職大学院会計専門職研究科教育補助講師

Apr. 2008 - Mar. 2014
Chuo University, Graduate School, Division of Commerce, Commerce

Apr. 2006 - Mar. 2008
Chuo University, Graduate School, Division of Commerce, Commerce

★A Study on Measurement of Equity Investments in Gaining / Losing of Control or Significant Influence
Takashi Kosaka
Japanese Journal of Accounting, Jun. 2021, Refereed, Not invited

第7章 連結内部利益と新たな収益認識
日本簿記学会 実務研究部会 収益会計の現状と課題 最終報告書, Aug. 2018, Not refereed, Not invited
Lead

A Study of Profits Resulting from Intragroup Transactions
Takashi Kosaka
Studies in Political Science and Economics, Dec. 2017, Not refereed, Not invited
Lead

A Procedure for Consolidating Worksheet Under the Japanese GAAPs
Takashi Kosaka
Studies in Political Science and Economics, Sep. 2017, Not refereed, Not invited
Lead

A Study of the Equity Method
Takashi Kosaka
Studies in Political Science and Economics, Mar. 2017, Not refereed, Not invited
Lead

Resulting Gain or Loss from Fair Value Measurement in Step Acquisition
Takashi Kosaka
Studies in Political Science and Economics, Oct. 2014, Not refereed, Not invited
Lead

Fair Value Measurement in Accounting for Business Combinations
Takashi Kosaka
Considerations of the Political Process, Power and Structure, Mar. 2014, Not refereed, Not invited
Lead

Accounting for Investments in Associates
The Journal of Commerce, Mar. 2012, Refereed, Not invited
Lead

Consolidated Financial Statement Theory -From a Financial Analysis Perspective-
小阪 敬志
Bulletin of Graduate Studies Commerce, Feb. 2012, Refereed, Not invited
Lead

A Case Study of Step Acquisition of Clarion by HITACHI
小阪 敬志
Meiji Accounting Journal, Mar. 2010, Not refereed, Not invited
Lead

Accounting for Equity Investment in Step Acquisition
小阪 敬志
Accounting, Jan. 2010, Not refereed, Not invited
Lead

IFRS3における段階取得の会計処理に関する一考察
小阪 敬志
産業經理, Jul. 2009, Not refereed, Not invited
Lead

財務報告における公正価値測定
北村敬子, Single work, 第16章, 北村敬子 編
中央経済社, Aug. 2014, Not refereed

資本会計の課題 ―純資産の部の導入と会計処理をめぐって―
Single work, 第7章
CHUOKEIZAI-SHA,INC., Dec. 2008, Not refereed

段階的な支配等の得喪に伴う損益認識に関する一考察
小阪 敬志
日本簿記学会第35回全国大会, Aug. 2019, 日本簿記学会, Not invited

企業結合会計における公正価値測定に関する一考察
日本会計研究学会第72回大会, 2013, Not invited

持分法の会計的性格
日本簿記学会第26回全国大会, 2010, Not invited

段階取得における持分投資の会計処理―関連会社に対する支配の獲得を題材として―
日本会計研究学会第68回大会, 2009, Not invited

IFRS3における段階取得の会計処理に関する一考察
日本簿記学会第24回全国大会, 2008, Not invited

The Japan Boki Association(Accounting Theory, Ecucation and Practice Association)

Japan Accounting Association