财务报告的主要目标:主要目标指定厂商集中在投资和信贷投资者。此外,投资者和债权人的重要性时用户至关重要。满足他们需求的数据有一个可能性的常见工具其他外部用户群有兴趣类似的业务方面的债权人和投资者。因此,财务报告需要提供数据是必不可少的(Horngren et al .,2013)。数据需要全面性的合理的知识。这是因为有经济行为和企业基于这些语句。同时,财务报告的目的是提供一个企业数据相关的经济资源以及资源要求为基础,能够启动资源和事务影响的情况。提供的信息来预测未来的现金流是至关重要的。披露义务也是一个关键的财务报告的必要性。准确、完整的数据是关键要求,在有效市场资本化运作。
Key objectives of financial reporting: The primary objective specifies to focus over investment makers and credit investors. Additionally, to the investors and creditors it has importance as they are essential users. Data of meeting their requirements has a likeliness of having a common utility to other external users group who have an interest in similar business aspects as the creditors and investors. So, financial reporting needs to deliver data which is essential for presenting (Horngren et al., 2013). The data present has to have comprehensiveness to the ones having a reasonable knowledge. This is because there are economic acts and businesses based on these statements. Also, the objective of financial reporting is to provide data on an enterprise related economic resources along with resource based claims, situations that can initiate resource and the transaction influences. The information provided is essential to predict future flow of cash. Disclosure of obligations is also a key necessity for financial reporting. Accurate and complete data is the key requirement so as to operate within efficient market capitalization.