员工:从公司的稳定性、安全性和成长性的角度来评估公司的盈利能力。上述讨论清楚地强调了财务报表的目标取决于财务报表的使用者。财务报表确实实现了不同的目标，因此非常重要。财务报表所包含的信息可以从不同的角度使用。这些视角依赖于使用者，因此财务报表变更的目标也随之改变(Nobes, 2014)。最后，可以看出，在某些情况下，可能没有直接的目标。然而，这些目标不能被否定。虽然财务报表包含大量的信息，可以被用户用来做决策，但是也存在一定的局限性，影响用户的决策。下面讨论了这些限制(Wood and Sangster, 2011)。
Financial Institutions: The financial institutions are the lenders to the business and thus assess the performance of the company in terms of the ability of the business to generate sales from the given assets. These are the source of repayment and interest payments by the company. Suppliers: The requirement of the suppliers is similar to the financial institutions. The difference is that the suppliers are concerned with the cash and net profit while financial institutions are concerned with the gross profit of the company. Government: To determine the tax declared by the company and to assess the cash that will be available with the government is one of the objectives from the perspective of government. The policies and the tax calculation are also analyzed for correctness of the method employed. The government may also evaluate the policies and the standards that are being followed in preparation of the financial statements.Customers: To analyze the resources so as to understand the steadiness in supply of goods by the company, the higher profitability ensures that the company will continue the current product line.
Employee: Assess the profitability of the company with a viewpoint of stability, security and growth in the company. The above discussion clearly highlights the objective of the financial statements depend on the user of the financial statement. The financial statements do fulfil different objectives and hence are very important. The information contained in the financial statements can be used from different perspectives. These perspectives are dependent on the users and with this the objectives of the financial statements change (Nobes, 2014). Lastly, it can be seen that in certain cases the direct objectives may not be there. However, these objectives cannot be negated. Although the financial statements contain enormous information and can be used by the users in decision making, there are certain limitations that can impact the decision making by the users. These limitations have been discussed below (Wood and Sangster, 2011).