Updated on 2023/11/21

写真a

 
HONG Ja-eul
 
Title
Professor

Research Areas

  • Financial Accounting

  • Financial Accounting

Graduate School

  • Tohoku University, Graduate School, Division of Economics, Accounting

    Doctor's Course, 1994.03, Completed

Degree

  • Doctor (Economics), Tohoku University, 1994.03

External Career

  • Tohoku University, Research Assistant, 1994.04 - 1995.03

  • Yamagata University, Professor, 2005.12 -

 

Research Career

  • International Harmonization of Accounting Standards, 1900.04 -

    Internationalzation of Accounting Standards

  • Institutionalization of Cash Flow Statements, 1900.04 -

    Cash Flow Statement

  • Conceptual Framework of Financial Accounting and Reporting, 1900.04 -

    Reconstruction of Accounting Theory

Papers

  • 会計の測定問題として『公正価値』の意味を考える, 山形大学紀要（社会科学）, 15 61-77, 2018

    洪 慈乙

    Single Author

  • 講評：企業会計のパラダイム・シフト－－「期末資本2重計算」と会計的Codeの形成ーー, 財務会計研究, (13) 62-69, 2019.08

    洪　慈乙

    Single Author

  • Reviewing the meaning of 'fair value' in accounting measurement system, (15) 61-77, 2018.03

    Single Author

  • Research on Accounting Education in Universities of Korea(2), 46(2) 67-81, 2016.02

    Multiple Authorship (Only Japanese)

  • Research on Accounting Education in Universities of Korea(1), 46(1) 139-168, 2015.07

    Multiple Authorship (Only Japanese)

  • Review of Accounting for Leases, 45(1) 79-90, 2014.07

    Single Author

  • New Financial Statements and the Double-Entry Bookkeeping System, (8) 161-177, 2011.03

    Single Author

  • Institutionalization of New Financial Statements and the Structure of Financial Statements, 35(2) 153-173, 2005.02

    Single Author

  • Decision Usefulness Approach in Instituticons of Financial Reporting: with Special Reference to the Amendment of the Preface to IFRSs, BULLETIN OF YAMAGATA UNIVERSITY (social science), 33(2) 111-130, 2003.02

    Single Author

  • A Study of the preparation method of cash flow statements toward the reconstruction of accounting , (2) 69-83, 2002.03

    Multiple Authorship (Including Foreigners)

  • The Changing Concepts of Fair Value in the Processes of Acountiong Standards Setting, The KEIZAIGAKU Annual Report of the Economic Society, Tohoku University, 63(4) 141-152, 2002.02

    Single Author

  • FASB's Definitions of Financial Instruments, 61(2) 43-56, 1999.09

    Single Author

  • The Role of Cash Flow Statement, Accounting(KIGYO KAIKEI), 47(7) 71-78, 1995.07

    Multiple Authorship (Including Foreigners)

  • Converging Process toward "Statement of Cash Flows" in the U. S. A., The KEIZAIGAKU Annual Report of the Economic Society, Tohoku University, 56(1) 141-158, 1994.06

    Single Author

  • A Study of International Institutionalization of Cash Flow Statement : An Inquiry into Accounting Theory, Accounting, 144(6) 96-108, 1993.12

    Multiple Authorship (Including Foreigners)

  • An International Harmonization of Cash Flow Statement through Revised IAS 7, The KEIZAIGAKU Annual Report of the Economic Society, Tohoku University, 55(2) 139-155, 1993.11

    Single Author

  • The Combination of "Derivative Method" and "Direct Method" for the Preparation and Presentation of Cash Flow Statement, Accounting, 144(2) 121-130, 1993.08

    Single Author

  • A Review of "Cash Flow Statement" provided by FRS No.1 in the United Kingdom, The KEIZAIGAKU Annual Report of the Economic Society, Tohoku University, 54(3・4合併) 77-95, 1993.03

    Single Author

  • A Study of the Institutionalization of Statement of Changes in Financial Position in Korea., JICPA Journal, 4(10) 34-39, 1992.10

    Multiple Authorship (Including Foreigners)

  • A Study of the Institutionalization of Present Value Basis in Korea., Accounting, 142(3) 92-101, 1992.09

    Multiple Authorship (Including Foreigners)

  • A Review of "Statement of Changes in Financial Position" provided by korean Accounting Standards, The KEIZAI GAKU Annual Report of the Economic Society, TOHOKU University, 53(1) 65-84, 1991.07

    HONG Ja-eul

    Single Author

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Books

  • キャッシュフロ-計算書-その国際的調和化の現状と課題-(共著), 東京経済情報出版, 1995.04

    洪　慈乙