Artículo 1.19. PS 1 Paragraph 1.19

To help management understand the information needs of users, Chapters 8⁠–⁠13 also describe the assessments that users make using the information provided for each area of content. Note When making their assessments using the information provided for an area of content, users might also use information provided for other areas of content. For example, to assess the scalability, adaptability, durability and resilience of the entity’s business model, as described in paragraph 8.7 , users might also use information about the entity’s resources and relationships, the risks that the entity is exposed to and the entity’s external environment.