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FR:OBJECTIVES FINANCIAL REPORTING
2021年第一学期澳洲注册会计师考试FR《财务报告》知识点：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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