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FR:OBJECTIVES FINANCIAL REPORTING
2021年第一學期澳洲注冊會計師考試FR《財務報告》知識點：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《財務報告》考點知識，更多CPA Australia資訊請關注正保會計網校澳洲cpa欄目。 2021正保會計網校助您備考，了解詳情>>
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