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March 18, 2026The Accounting Review

The Objective of Financial Reporting in the Annual Report.

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Authors

DSDonald E. Stone

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Overview

This article examines financial reporting objectives, highlighting a user-oriented approach in accounting theory.

Key Points

  • The article aims to explore the objectives of corporate financial reporting and the guidelines shaping these objectives.
  • Analyzing corporate financial reporting practices
  • Reviewing the American Accounting Association's committee report
  • Evaluating the role of the entity concept in accounting theory
  • Identified the corporate annual report as a key source of financial data
  • Highlighted user-oriented approaches for defining accounting entities
  • Established the entity concept as foundational to accounting theory

Cite This Study

Donald E. Stone (1967) studied this question.

synapsesocial.com/papers/69ba43e94e9516ffd37a58cchttps://doi.org/10.2308/tar-4499914
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES AFFECTING CORPORATE REPORTS.1936
  2. 2Rethinking accounting objectives— based on Conceptual Framework for Financial Reporting 20182024
  3. 3Committee on Corporate Financial Reporting.1972
  4. 4FASB's Statements on Objectives and Elements of Financial Accounting: A Review.1980 · 2 citations
  5. 5THE CHANGING OBJECTIVES OF ACCOUNTING.1929