Statement of Financial Accounting Concepts No. 1 CONTENTS Paragraph Numbers Highlights Introduction and Background .....................................................................................1–31 Financial Statements and Financial Reporting .......................................................5–8 Environmental Context of Objectives...................................................................9–16 Characteristics and Limitations of Information Provided...................................17–23 Potential Users and Their Interests .....................................................................24–27 此资料来自www.m448企业管理资源网，大量的管理资料下载 General Purpose External Financial Reporting ..................................................28–31 Objectives of Financial Reporting ............................................................................32–54 Information Useful in Investment and Credit Decisions ....................................34–36 Information Useful in Assessing Cash Flow Prospects ......................................37–39 Information about Enterprises Resources, Claims to Those Resources, and Changes in Them .........................................................40–54 Economic Resources, Obligations, and Owners' Equity...........................................41 Enterprise Performance and Earnings.................................................................42–48 Liquidity, Solvency, and Funds Flows .....................................................................49 Management Stewardship and Performance.......................................................50–53 Management Explanations and Interpretations.........................................................54 The Conceptual Framework: A Perspective ............................................................55–56 Appendix A—Background Information ...................................................................57–63