Voss, G. (2019). Information and strategic aspects of financial statements in the assessment of their users. Folia Oeconomica Stetinensia, 19(2), 176–187. Read this article.
Kramer, B. K., & Johnson, C. W. (2009). Financial statements demystified. [electronic resource] : a self-teaching guide. McGraw-Hill. Read Chapters 1 and 2.