Examlex
Financial statements are a key source of information useful to external users.The quality of relevance in financial information contributes to its usefulness.Along with relevance which of the following attributes is a primary element of useful financial information?
Operational Planning
The process of planning strategic goals and objectives to tactical goals and objectives. It describes milestones, conditions for success, and explains how, or what portion of, a strategic plan will be put into operation during a given operational period.
Financial Performance
An analysis of a company's ability to generate income from its operations over a certain period of time.
Cash Requirements
The amount of cash a company needs to meet its immediate and short-term obligations or to complete a transaction.
Strategic Planning
Strategic Planning refers to the process organizations use to define their strategy, direction, and make decisions on allocating resources to pursue this strategy, including capital and people.
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