📗 Libro en inglés THE AMA HANDBOOK OF BUSINESS LETTERS (3RD ED) (+ CD)

(...)Management has elected to omit substantially all of the disclosures and the statement of changes in financial position required by generally accepted accounting principles. If the omitted disclosures were included in the financial statements, they might influence the user''s conclusions about the company''s financial position, results of operations, and changes in financial position. Accordingly, these financial statements are not designed for those who are not informed about such matters.‎..