the primary objective of financial statement is to assist the users in their decision making . explain any three other objectives of financial statements.
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● Prescribe the basis for presentation of general purpose financial statements;
● Ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities.
● Sets out overall requirements for the presentation of financial statements.
● The recognition, measurement and disclosure of specific transactions and other events are dealt with in other Standards and in Interpretations.
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what is primary objective of financial statment
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