this information is used to comply with new IFRS disclosure requirements which assist F/S users to better understand the
问题描述：
this information is used to comply with new IFRS disclosure requirements which assist F/S users to better understand the actual and potential effects of ...
答
我想这里的 F/S 是 financial statement （财务报告）的意思.F/S users 就是阅读财务报告的人.