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THE OBJECTIVE OF FINANCIAL STATEMENT AND THEIR USEFULNESS TO THE GENERAL USER GROUPS

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THE OBJECTIVE OF FINANCIAL STATEMENT AND THEIR USEFULNESS TO THE GENERAL USER GROUPS

ABSTRACT

There is a global confusion and misconception in identifying the objectives of financial statement and their usefulness to the general use groups in an office. Some accountants appear not to be aware of the objectives of financial statement in execution of their accounting duties.

Many bodies and individuals like R.J. Chambers, David Alexander and the national Association of Accountancy had accentuated on the objectives of financial statement in an organization long before I intended to carry out a survey of my own on the same issue.

It is on this background therefore, that I conducted a research with a view to appraising, vindicating, exposing and making clearing the objectives of financial statement of accounting in theΒ  mounding office activities, and their usefulness to the general user groups in particular.

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This production will therefore throw some high on the many years old confusion and controversial issues on what the financial statement is, its objectives and usefulness to the user groups.

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