In order to ensure that the statements are useful to owner-managers of typical Level 3 enterprises, the costs of preparing the statements need to be weighed against the benefits to other users and particularly the enterprise itself.
为了确保财务报告对典型的第三级企业的业主/经理有益，需要权衡编制财务报告的费用以及对其他用户特别是企业本身产生的利益。