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According to Rotter,freedom of movement can be determined by
Accounting Policies
The distinct guidelines, foundations, methods, regulations, and procedures employed by an organization in the creation and disclosure of financial reports.
Financial Statements
Structured records that convey the financial activities and conditions of a business, entity, or individual, including the balance sheet, income statement, and cash flow statement.
Management's Objectives
The specific goals set by a company's management intended to guide decision-making and strategic planning for business success.
IFRS for SMEs
A simplified, self-contained set of accounting principles intended for smaller, less complex entities, based on the full International Financial Reporting Standards (IFRS).
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