IAS 1
IAS 1 explains the objective of financial statements.
It is to provide information about the financial position, financial performance and cash flows.
Useful to a wide range of users in making economic decisions
FA syllabus
Objectives of Financial Statements 11 / 16
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IAS 1
IAS 1 explains the objective of financial statements.
It is to provide information about the financial position, financial performance and cash flows.
Useful to a wide range of users in making economic decisions
Page 1
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Further Objectives
Financial statements also show the results of management's stewardship of the resources entrusted to it
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Further Objectives
Financial statements also show the results of management's stewardship of the resources entrusted to it
Page 2