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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 926 |
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corporations must conform and to keep those principles current. In conducting its activities, the Board strives to carefully weigh the views of its constituents, who include all those with an interest in financial reporting, including users, preparers, and auditors of financial reports. (www.fasb.org, Facts about FASB, 2002)...
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(www.fasb.org, Facts about FASB, 2002).
The primary purpose of generally accepted accounting principles (GAAP) is to make the information in financial reports relevant, reliable, and comparable. Information that is relevant has the ability to affect the decisions made by financial statement users. Reliable information is necessary if decision makers are to depend on it...
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