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Please use this identifier to cite or link to this item: http://hdl.handle.net/11133/541

Title: ASOBAT 基準における会計実務の研究
Other Titles: ASOBAT キジュン ニオケル カイケイ ジツム ノ ケンキュウ
Studies of Accounting Practices on ASOBAT Standards
Authors: 工藤, 市兵衛
早川, 巌
KUDO, Ichibei
HAYAKAWA, Iwao
Issue Date: 31-Mar-1980
Publisher: 愛知工業大学
Abstract: If, as AAA External Reporting Committee proposes, accounting reports provide information which allows knowledgeable investors to forecast dividends, they should present information relevant to forecasting future cash flows from all significant faces of business operations, and information which lends insight into the relationship between cashflows from business operations and dividends. In respect of this problem, we develop to accounting practices that will meet the standards of ASOBAT.
URI: http://hdl.handle.net/11133/541
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