14 Aug Week 4 topic 2 review 150 words apa format
Carlos
The ASC 280 does a well job on focusing on how to provide financial statement users with information that can assist them in determining an entity's risks and potential returns. The ASC 280 is very useful in presenting information that could be pertinent to an end user such as providing various forms that can give a stakeholders a various option to be able to decide on how well the company is in various ways apart from just the numbers. According to ASC 280-10-05-3 it states, " A public entity could provide complete sets of financial statements that are disaggregated in several different ways, for example, by products and services, by geography, by legal entity, or by type of customer. However, it is not feasible to provide all of that information in every set of financial statements." (FASB, 2018) This quote shows that a public company can provide information for products, services and type of customers which allows for for owners, managers and investors to be able to analyze the financial statements from a various perspective than just the numbers since it will allow for them to see what kind of ways a company can attract more customers and in what way we can attract a different type of customer base so if we were not to include this kind of information in the financial statements then we would not be able to give a full view of the financial statements of a company. As accountants we need to follow all procedures so our customers can have all the information they to be able to make proper business decisions.
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