财务报表局限性是什么_2023年ACCA考试FR知识点
生活是一只你看不见的储蓄罐，你投入的每一分努力都不会白费。同学们在备考acca期间需要严格执行学习计划，巩固基础知识点，争取早日领取acca证书。今天整理了FR科目Limitation of financial statements(财务报表局限性)相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Limitation of financial statements-财务报表局限性
【知识点】
Limitation of financial statements-财务报表局限性
Limitation of financial statements-财务报表局限性
Financial statements are based on historical information which cannot predict future performance and trends.
Financial statements may be manipulated to produce a desired effect.
Figures in Statement of Financial Position may not be representative of average value throughout the year due to seasonal trading or major assets acquisition near the end of the year.
Financial statements do not include non-financial information which may be of relevance to assess an entity.
你间歇性的努力和蒙混过日子，都是对之前努力的清零。以上就是为大家整理的FR科目考试知识点了，2023年9月acca考试将至，请报名成功的同学认真备考。
注：以上内容来自王茜老师基础精讲班第6讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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