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FR:OBJECTIVES FINANCIAL REPORTING
2021年第一學(xué)期澳洲注冊會計師考試FR《財務(wù)報告》知識點(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.
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