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会計における将来予測要素の導入とキャッシュ・フロー概念


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Title: 会計における将来予測要素の導入とキャッシュ・フロー概念
Other Titles: The Significance of Future Events and Predictions for Accounting Recognition and Measurement
Authors: 今田, 正
Authors (alternative): Imada, Tadashi
Issue Date: 25-Jun-1999
Publisher: 長崎大学経済学会
Citation: 経営と経済, 79(1), pp.69-86; 1999
Abstract: The significance of future events and predictions for recognition and measurement in accounting is and issues that confronts today’s accounting. This paper attempts to address more fundamental concepts involved in introducing future events and predictions into accounting. Thus, we indicates that “cash flow” is the most basic concept underlies the accounting recognition and measurement practices. FASB Concepts Statement No. 1 (1978) states that financial reporting should provide information that is useful to present and potential investers and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts …The purpose of this paper is to explore the implications of the notion that the purpose of financial statements is to provide useful information on the assessment of future cash flows.
URI: http://hdl.handle.net/10069/29132
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 79 No. 1

Citable URI : http://hdl.handle.net/10069/29132

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