Chapter 2 - Conceptual Framework for Financial Reporting - Concepts for Analysis - Page 78: CA2-12(3)

The cost of offering forecasted financial statements may be costly to the entity. However, offering already forecasted statements would benefit the users who may lack the resources and skills and time to prepare the skills. Requiring the users to prepare forecasted statements for themselves would be costly to them.

The cost of offering forecasted financial statements may be costly to the entity. However, offering already forecasted statements would benefit the users who may lack the resources and skills and time to prepare the skills. Requiring the users to prepare forecasted statements for themselves would be costly to them.