有关存取方面的限制，可适用于组织内或外部使用者。
Restrictions on access can be applied both within an organization and to external users.
本《概念框架》确立了向外部使用者编报财务报表所依据的概念。
ThisConceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users.
财务报表的外部使用者可以利用报表附注来帮助他们理解财务报表。
External users of financial statements can use the footnotes to the financial statements to help their understanding of financial statements.
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