The definition of financial statement users provided at paragraph 9 of the IASB Framework encompasses investors, employees, lenders, suppliers, customers, government and their agencies, and the public. How much consideration, in your opinion, is given within the IASB Framework to the information needs and expectations of ‘the public’? Does the conceptual framework really prescribe the disclosure of information that members of the community would find useful in assessing the contribution that a corporation makes to the community?