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The Trueblood Committee was formed by the American Institute of Certified Public Accountants in 1972, and developed the Objective of Financial Statements. It was named for its chairman Robert M. Trueblood. It stated that * basic objective of financial statements is to provide information useful for making economic decisions * accountability is a broad term that encompasses stewardship * management (of a business) is accountable for progress toward the principal goal of a commercial enterprise ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Trueblood Committee」の詳細全文を読む スポンサード リンク
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