Analisis Pendekatan Kegunaan Keputusan Untuk Laporan Keuangan Pada Perusahaan (Literature Review)

Abstract

This paper explores the financial reporting practices within a corporation. The management is capable of overseeing each business development by engaging in the preparation of records, bookkeeping, and reports detailing all ongoing business activities. In correlation with this, there exists an appropriate tool for assessing and monitoring a company's financial performance within a specific timeframe – namely, financial reports utilizing a decision-use approach. To gain a swift comprehension of this concept, it is imperative to delve into other economic and financial theories. As an accountant, it is essential to comprehend how to enhance the usefulness of financial statements and gain insight into the meaning of "usefulness." Additionally, a comprehensive elucidation of the information is required. The theories of decision-making and investment contribute to a better understanding of the principles behind financial reporting information.