ASOBAT 基準における会計実務の研究

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.