The primary objective of financial reporting is to provide information . In an ethical manner.  To the professional accounting associations.  To people outside the company for making decisions.  Useful to managers in making daily decisions.

Intermediate Accounting: Reporting And Analysis
3rd Edition
ISBN:9781337788281
Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach
Chapter2: Financial Reporting: Its Conceptual Framework
Section: Chapter Questions
Problem 9GI
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 The primary objective of financial reporting is to provide information .

In an ethical manner. 

  1. To the professional accounting associations. 
  2. To people outside the company for making decisions. 
  3. Useful to managers in making daily decisions. 
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