Cuốn sách này chủ yếu liên quan với báo cáo nội bộ để quản lý và cách quản lý phân tích thông tin trong các báo cáo để đưa ra các quyết định và kiểm soát hoạt động tài chính của doanh nghiệp. Chỉ có một vài nhận xét ngắn gọn về báo cáo tài chính bên ngoài đặc biệt quan trọng để quản lý được đề cập ở đây. | GETTING DOWN TO BUSINESS External Financial Reports In the next chapter I present an overview of external financial reports. Please bear in mind that this book does not examine in any great detail the external financial reports of business. This book is mainly concerned with internal reports to managers and how managers analyze the information in these reports for making decisions and for controlling the financial performance of the business. Only a few brief comments about external financial reporting of particular importance to managers are mentioned here. The financial statements of a business that are the core of the external financial reports sent to its shareowners and lenders must conform with generally accepted accounting principles GAAP . These are the authoritative guidelines rules and standards that govern external financial reporting to the outside investors and creditors of a business. The main purpose of having financial statements audited by an independent CPA firm is to test whether the statements have been prepared according to GAAP. If there are material departures from these ground rules of financial statement accounting and disclosure the CPA auditor says so in the audit opinion on the financial statements. External financial reports include footnotes that are an integral addendum to the financial statements. Footnotes are needed because the external financial report is directed to outside investors and creditors of the business who are not directly involved in the day-to-day affairs of the business. Managers should already know most of the information disclosed in footnotes. If managers prefer to have certain footnotes included in their internal accounting reports the footnotes should be included probably in much more detail and covering more sensitive matters than footnotes presented in external financial reports. An external financial report includes three primary financial statements One summarizes the profit-making activities of the .
