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"The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions."
Statement of Directors' responsibilities for the shareholders' financial statements The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Law of the Republic of Ireland, including the accounting standards issued by the Accounting Standards Board and published by The Institute of Chartered Accountants.
Fig.1: Wineglass model for IMRaD structure. The above scheme shows how to line up the information in IMRaD writing. It has two characteristics: the first is its top-bottom symmetric shape; the second is its change of width, meaning the top is wide, and it narrows towards the middle, and then widens again as it goes down toward the bottom.
A graphical abstract (or visual abstract [1]) is a graphical or visual equivalent of a written abstract. [2] [3] Graphical abstracts are a single image and are designed to help the reader to quickly gain an overview on a scholarly paper, research article, thesis or review: and to quickly ascertain the purpose and results of a given research, as well as the salient details of authors and journal.