Particularly in this day and age of financial volatility and vulnerability, financial reporting must not only be accurate but also timely in a manner that it will reach external stakeholders without any undue delay.
Zlasti v današnjem času finančne nestabilnosti in ranljivosti mora biti računovodsko poročanje ne le natančno, ampak tudi pravočasno, da bo brez nepotrebnega odlašanja doseglo zunanje deležnike.