Introduction to Financial Reporting
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This book concentrates on using financial accounting information properly. Users must have a basic understanding of generally accepted accounting principles and traditional assumptions of the accounting model in order to recognize the limits of financial reports. The ideas that underlie financial reports have developed over several hundred years. This development continues today to meet the needs of a changing society. A review of the evolution of generally accepted accounting
principles and the traditional assumptions of the accounting model should help the reader understand the financial reports and thus analyse them better.
principles and the traditional assumptions of the accounting model should help the reader understand the financial reports and thus analyse them better.
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