Скачать или смотреть Financial Statements: Users, Decisions, and Analysis

Standardized financial statements function as a universal communication tool to meet the needs of diverse external parties, as these groups cannot request customized reports. The source details how various stakeholder groups, including lenders, investors, management, suppliers, and regulators, use the three primary financial statements—the Balance Sheet, Income Statement, and Statement of Cash Flows—to answer specific economic questions relevant to their decisions. A critical comparison is made between lenders, who prioritize safety and cash flow for loan repayment, and investors, who focus on profitability and cash returns for growth and dividends. Ultimately, the text illustrates that the entire financial accounting system exists to provide reliable, comparable data that helps reduce uncertainty across the market ecosystem.