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Who are internal and external users of financial statements?

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Who are the internal and external users of a company's financial statements?

For what purposes do they use the information?

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Solution Summary

The solution listed 9 internal users of company financial statements, and 14 possible external users. Each listing has an example for why or how the user would view the information.

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Internal:

Owners to assess the success, growth and direction of the company
Shareholders for the possibility of increased share value and dividend payments
The board of directors to review comparative data for discussion about growth or acquisitions
The compensation committee to access the effectiveness of senior management
Executives for planning, forecasting and assessment of completion of goals by department ...

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