While resource limitations experienced by low-income households will continue to constrain their access and use of financial products, the challenge remains for developing appropriate policies, procedures and products that can overcome this difficulty within the bounds of resource constraints.
This is helpful in preparation of not only financial statements like balance sheet, profit and loss accounts, flow of funds or financial disclosures, etc. but includes any type of financial reporting, like Basel II system, statutory reporting, regulatory or supervisory reporting systems.