期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：2
页码：1-12
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The Financial Accounting Standards Board’s (FASB) Financial Accounting Concepts No.1 begins, “Financial reporting is not an end in itself but is intended to provide information that is useful in making business and economic decisions”.1 Edmund L. Jenkins, FASB Chairman from 1997 through 2002, states, “Our objective is to make sure that investors have the financial information they need to make well-informed investment decisions. Having credible, comparable and transparent information is essential to that process”.2.
