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Unformatted text preview: “primary users”.
The issue is whether or not a distinction can be made between primary and non primary
users. It can be suggested that the distinction could be based on the risk perspective of the
various users. If the group with the highest risk is designated as primary users, i.e. as the
group which has the highest need for information in order to assess their risk, a new
element comes up. If the information needs of the primary users are met, are in that case
the information needs of all other resource providers met as well? It is beyond the scope
of this document to address that question. 4. Do users of financial reporting of profit oriented and non–profit oriented entities have
The distinction profit, non-profit oriented is merely a distinction in purpose of the
conversion and exchange process the entity is engaged in. In profit oriented entities that
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- Spring '14