Financial Statements - Is Their Objective Being Achieved?

Topics:
Financial Statements
Tags:
Finance,
Financial,
Financial Accounting,
Financial Planning,
Financial Statement,
Financial Statements
Source:
Deloitte Touche Tohmatsu

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Overview: In considering how well companies are managing to provide quality information it is useful to reflect on the objective of financial statements as set out in the International Accounting Standard Board's Framework for the Preparation and Presentation of Financial Statements, which states - 'The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions...' Financial statements also show the results of the stewardship of management, or the accountability of management for the resources entrusted to it.

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Format: HTML | Date: Feb 2009 | Pages: 3

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