财务报表包含了大量的信息，考虑到与财务绩效相关的信息管理，财务报表无疑是非常重要的。根据IASB框架，财务报表的目的是提供关于公司财务状况、财务状况和财务状况变化的信息，这些信息对于不同用户做出经济决策是有用的。包含在财务报表的信息按照下面讨论的会计准则是(Harris & Mongiello, 2012)财务状况的声明:信息在不同的资源,用于业务分为资产、负债和所有者权益的声明所示财务状况(布朗et al ., 2015)。损益表:显示销售、费用和利润的财务状况。现金流量表(Cash Flow Statement):企业的现金流量信息在不同的标题下显示，即经营、融资和投资，表明一个组织如何获得和使用现金。
这些是财务报表的基本目标。由于财务报表包含了大量的信息，其作用和目标取决于财务报表的使用者。下面讨论了这些角色和目标(BHimani et al.， 2008)。管理者:评估与财务绩效(盈利能力)和财务状况(资源)相关的信息，以做出与业务相关的决策(Wahlen, Baginski和Bradshaw, 2014)。股东和潜在投资者:公司的股东和投资者分析财务信息，评估投资公司的回报和风险。从公司的盈利能力和股利分配两个方面对收益进行分析。风险从财务状况表中评估，其中评估资产、流动性和权益。除此之外，还对现金流量表进行了分析。
The financial statements contain a lot of information and are certainly very important considering the management of information related to financial performance. According to IASB framework, the objective of the financial statements is to provide the information on financial position, position and changes in financial position of a company that is useful in making economic decisions by the different users. The information that is included in the financial statements as per the accounting standards is discussed below (Harris & Mongiello, 2012)Statement of Financial Position: Information on different resources that are employed in the business which are classified as assets, liabilities and equity are shown in the statement of financial position (Brown et al., 2015).Income statement: Information on the financial performance wherein sales, expenses and the profit generated is shown.Cash Flow Statement: The information on cash flow in the business is shown under different heads i.e. operations, financing and investment indicating how an organization obtains and spends cash.
These are the basic objectives of financial statements. Since a lot of information is included in the financial statements, the role and objectives depend on the user of the financial statement. These role and objectives have been discussed below (BHimani et al., 2008).Managers: The information in relation to the financial performance (profitability) and financial position (resources) is assessed to take decisions related to business (Wahlen, Baginski and Bradshaw, 2014).Shareholders and Prospective Investors: The shareholders and investors in the company analyze the information in the financial to assess the returns and risks with respect to the investment in the company. The returns are analyzed in terms of the profitability and the dividend distribution by the company. The risks are assessed from the statement of financial position wherein the assets, liquidity and equity employed is assessed. Apart from this, the cash flow statement is also analyzed.