Zusammenfassung der Ressource
AAS
- What are they?
- Sets out required accounting for different types of transactions and events
- Provides Confidence
- Maintain investor confidence by creating consistent reporting across reporting entities
- Assists Directors
- Company reports complies with AAS, the reports will adhere to The Framework
- Directors obligated to report on resources and investments in a way that satisfies the qualitative characteristics
- Protects Users
- Reports will provide clear and useful information
- Faithfully represent the company performance, liquidity and profitability