With shareholders, employees, officers, they are interested in information about the possibility as well as the payment of dividends, salaries, social insurance, and other issues related to their interests reflected on the financial statements. To really become an important tool in economic management, financial reporting must ensure the basic requirements below:Financial statements must be set up accurately, truthfully, the correct form is already specified, a full signature of the person concerned and must be marked with the Agency's validation, unit to ensure legitimacy of the report.Financial reporting should ensure uniformity of content, sequence and methods established by the decision of the State, from which the user can compare, reviews the business operations of the enterprise through the ages, or between businesses with each other.Metrics are reflected in the financial statements should be clear, reliable and easy to understand, to ensure convenience for the users information on financial statements to achieve their purpose.
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