Eiko Tsujiyama

Waseda University - Graduate School of Commerce

Professor of Accounting

1-6-1, Nishi-Waseda

Shinjuku-ku, Tokyo 169-8050

Japan

http://www.waseda.jp/gradcom/index-e.html

SCHOLARLY PAPERS

10

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CITATIONS
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8

Scholarly Papers (10)

1.

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

Accounting Horizons, Vol. 25, No. 4, 2011, University of Alberta School of Business Research Paper No. 2013-681, Johnson School Research Paper Series No. 16-2011
Number of pages: 16 Posted: 28 Feb 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,402 (12,601)
Citation 2

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2.

Conceptual Issues in Financial Reporting

University of Alberta School of Business Research Paper No. 2013-686
Number of pages: 25 Posted: 29 May 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 878 (25,545)
Citation 1

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Conceptual Framework, Consistency, Verifiability, Conventions

3.

Accounting for Revenues: A Framework for Standard Setting

Accounting Horizons, Vol. 25, No. 3, September 2011, University of Alberta School of Business Research Paper No. 2013-690
Number of pages: 28 Posted: 27 Mar 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting and Waseda University - Graduate School of Commerce
Downloads 767 (30,807)
Citation 4

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4.

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010
Number of pages: 12 Posted: 28 Nov 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 354 (82,014)

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SEC Plan, Disclosure Accounting Standards, Enforcement

5.

Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers

American Accounting Association, Financial Accounting Standards Committee 2011-2012 Working Paper, Received by Financial Accounting Standards Board (FASB) as 2011-230 Comment Letter No. 94, on 13 March 2012
Number of pages: 18 Posted: 08 Jan 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce
Downloads 212 (140,596)

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revenue recognition, income to the firm, structuring opportunities

6.

'Old Hens Make the Best Soup': Accounting for the Earnings Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards

Accounting in Europe, 2014, Vol. 11, No. 1, 13-33
Number of pages: 36 Posted: 23 Apr 2014 Last Revised: 25 Apr 2014
French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 204 (145,809)

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revenue recognition, income to the firm, structuring opportunities

7.

Revenue Recognition Based on Net Position: A Critical Study

Accounting, Vol. 61, No. 9, pp. 6–15, 2009
Number of pages: 16 Posted: 03 Jun 2011
Eiko Tsujiyama
Waseda University - Graduate School of Commerce
Downloads 188 (157,243)
Citation 1

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Revenue recognition, Assets and liabilities approach, Net position, Earnings process, Customer consideration, Current exit value

8.

Two Concepts of Comprehensive Income

Accounting and Audit Journal (JICPA), Vol. 19, No. 11, pp. 30-39, November 2007
Number of pages: 19 Posted: 05 Aug 2011 Last Revised: 18 Aug 2011
Eiko Tsujiyama
Waseda University - Graduate School of Commerce
Downloads 162 (179,273)

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comprehensive income, net income, revenue and expense view, assets and liabilities view, income concept, cash flow allocation

9.

Some Conceptual Tensions in Financial Reporting

Accounting Horizons, Volume 26, Issue 1 (March 2012), University of Alberta School of Business Research Paper No. 2013-1003
Posted: 19 Sep 2011 Last Revised: 12 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management and Waseda University - Graduate School of Commerce

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conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution

10.

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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SEC, Strategic Plan, Enforcement, Disclosure