Norihide Takechi is an Associate Professor of Accounting and Finance at the Chubu University. He previously taught at Aichi Sangyo University and served as the Robert Glidden Visiting Professor at Ohio University. He holds Bachelor of Business Administration,  Master of Management, and  Ph.D. in Management from Kyoto Sangyo University. His research interests include consolidated accounting standards for Special Purpose Entities(SPEs), accounting standards for derecognition of financial assets, and the interactions of the concept of control with these accounting standards.


Books Published


Journal Articles

  • Takechi, N. 2023. The basis of Risk and Rewards Criteria and Linked Presentation on Accounting Standards for Derecognition of Financial Assets under UK GAAP, The Journal of the College of business administration and information Science, (Chubu University) ,  37(1-2), pp. 35-58. (in Japanese)
  • Takechi, N. 2022. The basis of Risk and Rewards Criteria on Accounting Standards for Derecognition of Financial Assets under Early Stage of  IASC's  Financial Instruments Project, The Inquiry into Industry and Economics, (Chubu University), (5), 1-16. (in Japanese)
  • Takechi, N. 2022. A Review of the Accounting Standard for Derecognition of Financial Assets under the Japanese GAAP, Journal of Accounting & Audit, (Japanese Institute of Certified Public Accountants), (801), 77-82. (in Japanese)
  • Takechi, N. 2021. The Basis for  Accounting Standard for Derecognition of  Financial Assets under the US GAAP; Focusing on the Initial Considerations at the Inception of the Securitisation Project, The Inquiry into Industry and Economics, (Chubu University), (4), 1-17. (in Japanese)
  • Takechi, N. 2020. A Case Study on the Real Discretion arising out of Amendment of Consolidation Policy on the Certain Special Purpose Entities under Japanese GAAP, The Inquiry into Industry and Economics, (Chubu University). (3): 1-23. (in Japanese)
  • Takechi, N. 2016. The Basis of the Introduce of Financial Components Approach into Accounting Standard for Derecognition of Financial Assets under Japanese GAAP: An Analysis of the Meeting Process of Accounting Standards Settings on Business Accounting Deliberation Council, The Journal of the College of business administration and information Science, (Chubu University). 30(1-2): 107-123. (in Japanese)
  • Takechi, N. 2013. Real Discretion from Amendment of the Consolidation Relief for Certain Special Purpose Entities under Japanese GAAP, The Journal of the College of business administration and information Science, (Chubu University). 27(1-2): 119-137. (in Japanese)
  • Takechi, N. 2013. A Study on Amendment of the Consolidation Relief for Certain Special Purpose Entities under Japanese GAAP, The Journal of Research Institute for Industry and Economics, (Chubu University). (23):135-152. (in Japanese)
  • Inori, M., N.Yamaji. and N. Takechi. 2011. Value Relevance of Return on Equity: Empirical Evidence from Japanese Listed Companies. The Journal of Business Analysis, (Business Analysis Association)(27): 23-29. (in Japanese)
  • Takechi, N. . 2009. Derecognition of Financial Assets under International Financial Reporting Standards: Interaction with Consolidation Special Purpose Entities. Bulletin of Japanese Association for International Accounting Studies 2009, (Japanese Association for International Accounting Studies), 87-98. (in Japanese)
  • Inori, M., N.Yamaji. and N. Takechi. 2009. Usefulness of Comprehensive Income in Profitability Indicator, The Journal of Kyoto Sangyo University, Social Science Series, (Kyoto Sangyo University)(27): 207-226. (in Japanese)
  • Takechi, N. . 2008. International convergence of Accounting Standards: Issues on the Exceptional Treatments for Certain Special Purpose entities. ASU Business Review, (Aichi Sangyo University), (10): 61-71. (in Japanese)
  • Inori, M., N.Yamaji. and N. Takechi. 2008. Emprical Study on the Usefulness of Comprehensive Income in Japan. Kyoto Management Review, (Kyoto Sangyo University), (14): 43-56. (in Japanese)
  • Takechi, N. . 2007. A Study on the Accounting Standards for Consolidation of Special Purpose Entities, Ph.D. Dissertation, Graduate School of Management, Kyoto Sangyo University. (in Japanese)
  • Takechi, N. . 2007. (Note) Comparative Study of the Consolidation Accounting Standards for Special Purpose Entities under U.S. GAAP, IAS/IFRS and Japanese GAAP. The Journal of Kyoto Sangyo University, Social Science Series, (Kyoto Sangyo University), (24):153-180. (in Japanese)
  • Takechi, N. . 2006. The Consolidation Rules for Special Purpose Entities (SPEs) under the Japanese GAAP. Kyoto Management Review, (Kyoto Sangyo University), (9): 61-76. (in Japanese)
  • Takechi, N. . 2005. The Consolidated Financial Accounting Standards for Special Purpose Entities under the International Financial Reporting Standards. Kyoto Management Review, (Kyoto Sangyo University), (7): 67-82. (in Japanese)
  • Takechi, N. . 2004. Securitization and the Consolidated Financial Accounting Standards for Special Purpose Entities (SPEs) under U.S GAAP. Kyoto Management Review, (Kyoto Sangyo University), (6): 117-131. (in Japanese)

Others

  • A Summary of 1st Kansai and Chubu Sectional Meeting of the Japanese Association of Management Accounting 2012. http://www.sitejama.org/info/05.html
  • Participant, Consolidation-only Round Table, IASB Round Table Meetings taking place in Tokyo on June 9th 2009.
  • Participant, Joint Derecognition and Consolidation Round Table, IASB Round Table Meetings taking place in Tokyo on June 8th 2009.