NO.PZ2018062004000001
问题如下:
Which of the following is not the objective of financial statements?
选项:
A. To provide information about financial position
B. To provide information about management structures
C. To provide information about financial performance
解释:
B is correct. The objective of financial statements is to provide information about financial position, financial performance and changes in financial position of an entity, so the users can make economic deicisions.
但是还是想问一下,A和C也适用于financial reporting 吧