1個回答
胡瑾
2017-03-13 11:33
該回答已被題主采納
4.1.1.1. The role of financial reporting
? The International Accounting Standards Board (IASB) definition:
? Financial reporting refers to the way companies show their financial performance to investors, creditors, and other interested parties by preparing and presenting financial statements.
? The role of financial reporting analysis is to use the information in a company’s financial statements, along with other relevant information, to make economic decisions.
通過上面這些內(nèi)容可以看出，關(guān)于FS的目標(biāo)是，提供企業(yè)的informaiton給外部使用者用以做經(jīng)濟決策的
而C是說，提供企業(yè)使用者的信息，這個不對。
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