ACCA考试课程的学员是帮助学员进行知识点讲解的关键，是帮助学员更好掌握财会知识的基础。今天给大家分享，Financial
Reporting在ACCA考试怎么去理解？ 戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
财报的目的：
The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. Those decisions involve buying, selling or holding equity and debt instruments, and providing or settling loans and other forms of credit.
财报提供的信息：
General purpose financial reports do not and cannot provide all of the information，需要结合其他信息，譬如整个经济环境和预期，政治风向和事件，行业及公司展望等。
General purpose financial reports provide information about the financial position of a reporting entity, which is information about the entity's economic resources and the claims against the reporting entity, and the effects of transactions and other events that change a reporting entity's economic resources and claims. (简单的理解，就是 asset, liability, equity and revenue & expense)
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