Abstract
Appraisal statement has been defined by the statement of accounting standard No: 2 (SAS 2) as the means of communication to invested party’s information on the resources, obligation and performance of the reporting entity or enterprise. Financial statement therefore are statement of summarizing transaction of a business, prepared and presented basically for a time period for various decision making situation by variety of users. The purpose of this statement is not to evolve a basic theory of accounting but to identify some of this concept, which are generally accepted. Appraisal statements are therefore expected to be clear and easy to understand by users. An appraisal statement consist of balance sheet, profit and loss account, note to the accounts source and application of fund statement, value added statement and historical financial summary users of appraisal statement include investors, creditors, employees and revenue regulatory authorities
Adewale, A (2021). An Appraisal Of Accounting Information As A Tool For Decision Making Process In The Manufacturing Sector (A Case Study Of International Tobacco Company Plc, Ilorin, Kwara State). Afribary. Retrieved from https://track.afribary.com/works/an-appraisal-of-accounting-information-as-a-tool-for-decision-making-process-in-the-manufacturing-sector-a-case-study-of-international-tobacco-company-plc-ilorin-kwara-state
Adewale, Adeleye "An Appraisal Of Accounting Information As A Tool For Decision Making Process In The Manufacturing Sector (A Case Study Of International Tobacco Company Plc, Ilorin, Kwara State)" Afribary. Afribary, 14 Dec. 2021, https://track.afribary.com/works/an-appraisal-of-accounting-information-as-a-tool-for-decision-making-process-in-the-manufacturing-sector-a-case-study-of-international-tobacco-company-plc-ilorin-kwara-state. Accessed 19 Nov. 2024.
Adewale, Adeleye . "An Appraisal Of Accounting Information As A Tool For Decision Making Process In The Manufacturing Sector (A Case Study Of International Tobacco Company Plc, Ilorin, Kwara State)". Afribary, Afribary, 14 Dec. 2021. Web. 19 Nov. 2024. < https://track.afribary.com/works/an-appraisal-of-accounting-information-as-a-tool-for-decision-making-process-in-the-manufacturing-sector-a-case-study-of-international-tobacco-company-plc-ilorin-kwara-state >.
Adewale, Adeleye . "An Appraisal Of Accounting Information As A Tool For Decision Making Process In The Manufacturing Sector (A Case Study Of International Tobacco Company Plc, Ilorin, Kwara State)" Afribary (2021). Accessed November 19, 2024. https://track.afribary.com/works/an-appraisal-of-accounting-information-as-a-tool-for-decision-making-process-in-the-manufacturing-sector-a-case-study-of-international-tobacco-company-plc-ilorin-kwara-state