CFA 1级财报复习课,讲义第41页,提到IASB conceptual framework的objectives是 be useful to current and potential providers of resources in making decision。这句话怎么理解?potential providers of resources指什么?谢谢!
王园圆_品职助教 · 2023年09月08日
同学你好,这段内容的原文如下”The objective of general purpose financial reporting1is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions relating to providing resources to the entity.“
看这句话就很好理解了,股权投资者也好,债权人也好,都是给企业提供资金的人。而资金对企业来说就是resources
因为财务报表能够体现公司经营的好坏,经营的稳健与否,资产负债表是否健康等信息,这些信息能够帮助债权人(或潜在债权人)和股东(或潜在债权人)评估企业是否值得投资或借款。