Many people believe that as long as the figures are calculated correctly, there can be no problem with the financial statements.

However, the answer under MPERS is: not necessarily.

Financial statements are not only about recording numbers. They are also about presenting those numbers correctly.

Even if all the figures are accurate, insufficient disclosure, incomplete comparative information or a presentation that does not comply with MPERS may still mislead users and affect investment, lending and business decisions.

MPERS 2025 Section 3 sets out the key principles of financial statement presentation. Understanding these principles helps ensure that financial statements are not only accurate, but also clear, complete, comparable and useful to those who rely on them.

MPERS 2025 第 3 节：为什么财务报表的正确呈报同样重要？

很多人以为，只要数字计算正确，财务报表就不会有问题。

但 MPERS 给出的答案是：未必。

财务报表不只是记录数字，更重要的是如何正确呈报这些数字。

即使所有数字都准确，如果披露不足、比较资料不完整，或者呈报方式不符合 MPERS，仍然可能误导使用者，并影响投资、贷款及商业决策。

MPERS 2025 第 3 节列出了财务报表呈报的主要原则。了解这些原则，有助于确保财务报表不只是数字正确，也能够做到清楚、完整、可比较，并真正为依赖这些资料的使用者提供有用信息。