Finding information on financial statements and their purpose is pretty simple. ScienceDirect database is a good place to start. Try terms such as BALANCE SHEET and (PURPOSE or DEVELOPMENT)
Also try some of our accounting encyclopedias in the library. If you enter HISTORY ACCOUNTING in the search box on the main page (library.csun.edu) and change the dropbox to SUBJECT, you will see a list of them.
You can also try looking in some of our books on financial statements for help. Ebooks are also included in the categories.
Lastly, try an Advanced Google Search to find government documents or academic papers on the purpose of financial statements. Here is an example:
financial statements purpose site:.edu
This brings back only results from educational institutions. You can also try using Google Scholar to research this topic.