This is “Why Should Decision Makers Trust Financial Statements?”, chapter 6 from the book Business Accounting (v. 2.0). For details on it (including licensing), click here.
For more information on the source of this book, or why it is available for free, please see the project's home page. You can browse or download additional books there.
In this video, Professor Joe Hoyle introduces the essential points covered in Chapter 6 "Why Should Decision Makers Trust Financial Statements?".