Researcher Profile and Settings

researchmap

https://researchmap.jp/read0201438

Research Interests

• FASB
• 公正価値
• 財務会計概念フレームワーク
• Fair Value
• Conceptual Framework

Research Areas

• Humanities & social sciences / Accounting

Education

• Doshisha University, 商学研究科, - 1993
• Doshisha University, Graduate School, Division of Commerce, - 1993
• Doshisha University, 商学研究科, - 1989
• Doshisha University, Graduate School, Division of Commerce, - 1989
• Doshisha University, Faculty of Commerce, - 1987
• Doshisha University, Faculty of Commerce, - 1987

Degree

• Master of Commerce, Doshisha University

Association Memberships

• 日本会計研究学会
• 国際会計研究学会

Committee Memberships

• Councilor, 2015/09 - 2021/09, Japan Accounting Association, Society
• 令和2年公認会計士試験試験委員, 2020/12 - 2021/02, 公認会計士・監査審査会, Government
• 平成32年公認会計士試験試験委員, 2018/12 - 2020/11, 公認会計士・監査審査会, Government
• 平成31年公認会計士試験試験委員, 2017/12 - 2019/11, 公認会計士・監査審査会, Government
• 平成30年公認会計士試験試験委員, 2016/12 - 2018/11, 公認会計士・監査審査会, Government
• 平成29年公認会計士試験試験委員, 2015/12 - 2017/11, 公認会計士・監査審査会, Government
• 幹事, 2006 - , 国際会計研究学会, Society, 国際会計研究学会

Published Papers

• The real significance of FASB statement of financial accounting concepts no. 8
  Osamu Shiga
  同志社商学, 同志社大学商学会, 62(5) 280 - 291, Mar. 2011
  

  DOI URL
• FASB project to develop an accounting standard for financial instruments with characteristics of equity, liabilities, or both
  Osamu Shiga
  同志社商学, 同志社大学商学会, 58(6) 456 - 471, Mar. 2007
  

  DOI URL
• The Discussion of Accounting for Financial Instruments by FASB (2)
  Osamu Shiga
  同志社商学, 同志社大学商学会, 45(6) p1188 - 1204, Mar. 1994
  

  DOI URL
• The Discussion of Accounting for Financial Instruments by FASB (1)
  Osamu Shiga
  同志社商学, 同志社大学商学会, 45(1) p155 - 174, Jul. 1993
  

  DOI URL

MISC

• FASB概念フレームワーク改訂プロジェクトにおける「測定」
  志賀 理
  會計, 206(2) 1 - 14, Aug. 2024, Introduction scientific journal
• FASB改訂概念フレームワークの本質的意味
  志賀 理
  同志社商学, 75(5) 277 - 292, Mar. 2024, Introduction research institution
• FASB「財務報告のための概念フレームワーク」における「第７章 表示」の本質的意味
  志賀 理
  同志社商学, 76(6) 189 - 201, Mar. 2024, Introduction research institution
• "Recognition and Derecognition" Considered by FASB Project to Revise Conceptual Framework
  Osamu Shiga
  ACCOUNTING, 204(3) 1 - 13, Sep. 2023, Report scientific journal
• Significance of Elements of Financial Statements Considered by FASB Project to revise Conceptual Framework
  Osamu Shiga
  The Doshisha Business Review, The Association of Commerce Doshisha University, 73(2) 433 - 448, Sep. 2021, Report research institution
  

  DOI URL
• Elements of Financial Statements considered by FASB Project to revise Conceptual Framework
  Osamu Shiga
  ACCOUNTING, 200(3) 14 - 27, Sep. 2021, Report scientific journal
• The FASB Project of Improved Conceptual Framework
  Osamu Shiga
  Disclosure and IR, 7 21 - 28, Nov. 2018
• “Presentation in Financial Statements” considered within FASB Project to revise Conceptual Framework
  Osamu Shiga
  ACCOUNTING, 194(2) 97 - 110, Aug. 2018
• Identifying Performance Obligations in the FASB Accounting Standard for Revenue Recognition
  Osamu Shiga
  Financial and Cost Accounting, 産業經理協會, 76(2) 74 - 83, Jul. 2016
• The Logic of the FASB Accounting Standard for Revenue Recognition
  Osamu Shiga
  ACCOUNTING, 森山書店, 188(1) 57 - 70, Jul. 2015
• FASB公正価値測定基準改定の意味
  志賀 理
  會計, 180(4) 55 - 66, 2011
• FASB『財務会計概念ステイトメント第８号』の本質的意味
  志賀 理
  同志社商学（同志社大学商学部創立六十周年記念論文集）, 62(5+6) 34 - 45, 2011
• FASB持分の特徴を有する金融商品に係る会計処理の方向性
  志賀 理
  會計, 177(3) 75 - 87, 2010
• Approaches for distinguishing between equities and liabilities
  Osamu Shiga
  同志社商学（同志社大学商学部創立六十周年記念論文集）, 同志社大学商学会, 233 - 244, 2010
  

  DOI URL
• 『現代会計における認識領域拡大の構造』
  志賀 理
  『加藤盛弘教授古稀記念論文集』, 17 - 29, 2007
• 現代会計における信頼性の意味
  志賀 理
  會計, 172(3) 15 - 27, 2007
• FASB負債証券と持分証券に係る会計処理プロジェクトの方向性
  志賀 理
  同志社商学, 58(6) 252 - 267, 2007
• Restriction of the Concept of Equity in Issuers' Accounting for Financial Instruments by FASB
  Shiga Osamu
  Doshisha University world wide business review, Doshisha University, 7(2) 23 - 34, 2006
• The Expansion of Liablities by FASB Statement Model
  Shiga Osamu
  同志社商学, Doshisha University, 56(1) 207 - 220, 2004
  

  DOI URL
• FASB's Interpretation of the Concept of Liablities in Accounting for Financial Instruments
  Shiga Osamu
  同志社商学, Doshisha University, 54(1+2+3) 362 - 376, 2002
  

  DOI URL
• Accounting Standard for Derivatives in America
  Shiga Osamu
  同志社商学, Doshisha University, 50(3+4) 448 - 472, 1999
  

  DOI URL
• デリバティブ会計における将来事象の導入―FASB財務会計基準ステイトメント第133号を中心に―
  志賀 理
  日本会計研究学会スタディ・グループ最終報告書『会計における将来予測要素の導入・拡大の研究』所収, 1998
• デリバティブに関する会計基準設定の方向性―FASB公開草案『デリバティブと類似する金融商品およびヘッジ活動に関する会計処理』を中心に―
  志賀 理
  日本会計研究学会スタディ・グループ中間報告書『会計における将来予測要素の導入・拡大の研究』所収, 1997
• Flexibly Construable Future Economic Benefit and Recognition of It--Introduction of Fair Value Based Measurement and Comprehensive Income
  SHIGA Osamu
  The accounting, 学術雑誌目次速報データベース由来, 151(1) 71 - 82, 1997
• How to Introduce Fair Value Measurement to Accounting for Financial Instruments
  Siga Osamu
  同志社商学, Doshisha University, 47(3+4) 417 - 437, 1996
  

  DOI URL
• Articles Signficance of Disclosure Standards concerning Financial Instruments
  Shiga Osamu
  同志社商学, Doshisha University, 46(5+6) 898 - 918, 1995
  

  DOI URL

Books etc

• 会計学の基本（第３版） : 基礎から現代の会計
  加藤, 盛弘; 志賀, 理; 上田, 幸則; 川本, 和則; 山内, 高太郎; 豊岡, 博; 陶, 静; 内田, 浩徳
  森山書店, Apr. 2022, Joint work, 第3章・第5章・第10章・第12章
• 会計認識領域拡大の論理
  志賀 理
  森山書店, 2011, Single work, Scholarly book
• 会計学の基本─基礎から現代の会計─
  志賀 理; 加藤盛弘; 志賀理; 上田幸則; 川本和則; 山内高太郎
  森山書店, 2009, Joint work, Scholarly book
• 現代会計における認識領域拡大の構造
  志賀 理
  村瀬儀祐・志賀理共編著『加藤盛弘教授古稀記念論文集』森山書店, 2007, Single work, 17-29, Scholarly book
• FASB金融商品会計による負債の会計認識領域拡大化
  志賀 理
  加藤盛弘編『現代会計の認識拡大』森山書店，第8章所収, 2005, Single work, Scholarly book
• 米国における市場リスク情報開示のあり方
  志賀 理
  古賀智敏・河崎照行編著『リスクマネジメントと会計』同文舘，第13章所収, 2003, Single work, Scholarly book
• デリバティブ会計における将来事象の導入
  志賀 理
  加藤盛弘編著『将来事象会計』森山書店，第9章所収, 2000, Single work, Scholarly book
• 会計認識領域の拡大と判断―金融商品およびデリバティブの会計処理を中心に―
  志賀 理
  村瀬儀祐編『会計判断の制度的性質』森山書店，第２章所収, 1998, Single work, Scholarly book

Research Projects

• The Study of the Accounting Based on Future Events and Their Estimates
  KATO Morihiko; SHIGA Osamu; MURASE Gisuke
  Today, accounting is being revolutionized in Japan. The revolution expands the recongnition area of the accounting. Accountings for contigencies and the impairment of long-lived assets are those examples of this revolution. These accountings recognize events that will occur in the future as accounting events in the current period. We recognize the necessity of analyzing and studying about the theory and practices of such accounting in today. We set following research projects, and studied over 2 years. (1) The study of the conceptual framework to rationalize the accounting practices to introduce the future events into the recognition area (including the study of the individual accounting standards) : We made clear that, in the United States of America, the conceptual framework to expand the recognition area to the future events was built by developing mainly the concept of the future cash flow. We also made clear that the accounting recognizing the future events expanded the area of the judgment concerning the estimates and the forecasts. (2) The research of the necessary condition to recognize future events in the accounting practices : a) We conducted researches what accounting items including forecast factors the companies in America recognized and, if any, what amount they recognized. b) As for the companies in Japan, we conducted the questionnaire about the judgement of future events on 1,359 companies listed on the Tokyo Stock Exchange. (3) The research of the process of the judgment to recognize and measure the future events : We conducted the hearing on some accounting firms and some companies in Japan and America. With those researches, it became clear that the expansion of the accounting practices to recognize future events had been accelerated in America. On the other hand, we recognized that it was difficult to cope with the accounting for future events accompanied by the estimates and the forecasts in Japan, because the accounting system in Japan requires the uniform judgment depending on the law and the administration., Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, 1998 -1999, Grant-in-Aid for Scientific Research (C), Doshisha University
• A joint project of the FASB and IASB about the Conceptual Framework for Financial Reporting
  Competitive research funding
• 財務会計概念フレームワーク再検討プロジェクトの研究
  Competitive research funding