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FR:OBJECTIVES FINANCIAL REPORTING
2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試FR《財(cái)務(wù)報(bào)告》知識(shí)點(diǎn)：OBJECTIVES AND LIMITATIONS OF GENERAL PURPOSE FINANCIAL REPORTING
OBJECTIVES AND LIMITATIONS OF GENERAL PURPOSE FINANCIAL REPORTING
? The objective of general purpose financial reporting (GPFR) is to provide financial information to the primary users to support their decision-making needs.
? GPFR performs a stewardship function by reporting on management’s efficiency and effectiveness in using the resources entrusted to it.
? Preparers of GPFSs are required to exercise judgment in deciding which information is required for the decision-usefulness objective to be met. They must consider the following problems:
? lack of familiarity with new types of information
? decision-usefulness may vary among users
? capable of multiple interpretations
? time and cost constraints in preparing GPFSs.
以上就是FR《財(cái)務(wù)報(bào)告》考點(diǎn)知識(shí)，更多CPA Australia資訊請(qǐng)關(guān)注正保會(huì)計(jì)網(wǎng)校澳洲cpa欄目。 2021正保會(huì)計(jì)網(wǎng)校助您備考，了解詳情>>
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