These include providing reliable information about:
- Change in financial position resulting from the income - producing efforts of an enterprise;
- Earnings of an enterprise, presented in a manner that emphasizes sources and trends of earnings;
- Economic resources and obligations of an enterprise;
- Change in net financial resources which result from the financial and investment activities of an entrprise; and,
- Any additional information, in the form of disclosures, which is relevant to statement users in assessing a particular enterprise's prospects.
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