Financial Accounting and Reporting

Category | : | គណនេយ្យ |
Author | : | Barry Elliott |
Year | : | 2007 |
Language | : | English |
Page | : | 897 |
Accountants are communicators. Accountancy is the art of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of the management. The art lies in selecting the information that is relevant to the user and is reliable.
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