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  • The Fundamental Accounting Concepts and the Role of Financial Accounting in Aiding the Decision Making Processes of Four Different Mon-management Stakeholder Groups

     

    Essays4 Economics, Business, Management

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ID number:259101
 
Evaluation:
Published: 23.08.2006.
Language: English
Level: Secondary school
Literature: 13 units
References: Not used
Extract

CONCLUSION:
Financial statements are a record used summarize and communicate financial information about a company, and they are vital to assess the performance of a company or a business. To ensure truth, fairness, objectivity and consistency, it is necessary to use of certain rules when preparing and presenting of financial statements. These rules have long been known as accounting concept. Although various concepts have been used as guidelines for financial statements, few are considered to be important. These are going concern, accruals, consistency and prudence concept.
There are many groups of people who are interested in financial statements. These different groups are known as users of accounts. They always have different purposes by looking at the financial statements of a company or a business. There is no doubt that financial statements are a good vehicle to assess the performance of a company or a business. …

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