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ASOBAT
(redirected from A Statement of Basic Accounting Theory)

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ASOBATA Statement of Basic Accounting Theory


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The AAA issues A Statement of Basic Accounting Theory (ASOBAT), which proposes evaluating accounting information based on its relevance, verifiability, freedom from bias and measurability, and says such information should be oriented to the user.
Accounting for the journal's first 100 years: a timeline from 1905 to ... by Moussalli, Stephanie / Journal of Accountancy
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