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Freud believed in encouraging moral development in children by instilling
General Objective
The overarching, broad goal that guides decision making and strategy within an organization or project.
Derived External User Objective
A goal or requirement for financial information that is created based on the needs of external users of financial statements.
Derived Company Objective
Strategic goals or intentions that are developed based on an analysis of a company's environment and internal capabilities.
CFA's Comprehensive Business Reporting Model Subcommittee
A subcommittee of the Chartered Financial Analyst Institute focused on developing and improving the standards and practices for comprehensive business reporting.
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