Sentence examples for users of the statements from inspiring English sources

The purpose of the statement of cash flows is to throw light on management's use of the financial resources available to it and to help the users of the statements to evaluate the company's liquidity its ability to pay its bills when they come due.

A third limitation is that limitations on time and resources did not permit us at this stage in the project to perform cognitive interviews in which users of the statements worked through them while thinking out loud.

Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment.

The analysis reveals a complex and interdependent interplay between attempts at securing pragmatic, moral and cognitive legitimacy with three key constituencies – clients who commission the sustainability assurance services; (socially constructed) non-client users of the assurance statements; and the firm's internal Risk Department that approves the wording of assurance statements.

The purpose of the study is to expose the meanings of earning management practices based on the perspective of the users of financial statements.

"Many users of financial statements told the board that the information provided for defined benefit pension plans was not adequate," the board said.

The board, he said, should be accountable to the users of financial statements, and for that independence was crucial.

"I will consider adopting the new standard when the primary users of financial statements are fully educated in it and can intelligently evaluate it," says Ron Box, CFO at Joe Money Machinery, a dealer in heavy construction equipment in Birmingham, Alabama.

He said that if the international board does adopt such a rule, he would expect the American body to see how users of financial statements reacted before deciding whether to go along with the international rule.

The board recently said that its consultations with investors and analysts — known as users of financial statements — had shown splits on the issue, with bank analysts more likely to go along with the companies they covered.

The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the financial statements often creates functional fixation where users of financial statements fail to adjust for differences in accounting policy.