According to the 2018 version of IASB’s Conceptual Framework, the objective of financial reporting is to provide financial information that is useful to users in making decisions relating to providing resources to the entity.
Critically discuss the empirical evidence on the usefulness of Corporate Financial Reports and Other Financial Accounting Information to Investors and Creditors. Cite literature to support your essay.
A well- presented assignment that has a front cover and contents page. It also shows the word count and page numbers. The work is well organised and referenced in accordance with the HARVARD system.
A well-presented introduction which defines accounting and discusses the role of accounting information in a market economy. The work identifies the main users of accounting information and explains their information needs.
Discussion of the empirical evidence
The essay is well written and provides evidence of extensive first-hand reading of relevant academic journals.
Statements about the relevance and usefulness of financial accounting information are fully supported with logical arguments and relevant publications/literature.
The work provides evidence of independent thought and demonstrates an ability to engage in critical appraisal and evaluation of published work.
A good conclusion which summarises the key issues in the essay.
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