CMA Part 1 Section A. External Financial Reporting Decisions

CMA Part 1 Section A. External Financial Reporting Decisions Introduction The objective of financial reporting is disclosure financial and non-financial information that is useful in making decisions for internal and external stakeholders. The reasons stakeholders need the financial information are also diverse, such as: Making investment decisions Manager/directors/Owner/investor/Shareholder/Management/board of directors. Extending or withholding credit Creditors/bondholder/Suppliers....