Relative to the previous objectives, the newly adopted objectives of general purpose of financial reporting have an increased focus on providers of

Relative to the previous objectives, the newly adopted objectives of general purpose of financial reporting have an increased focus on providers of financial resources, while the stewardship and accountability purposes have seemingly been relegated to a relatively minor status.  
whether the change in the Amendments is an enhancement to financial reporting or a retrograde step. Justify your opinion.
 
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