Who are the intended users of general-purpose financial


Question: 1. Who are the intended users of general-purpose financial statements(FS)?

2. Which of the following items (1) through (9) are part of financial reporting but are not included as part of general-purpose financial statements?

(1) stock price information and analysis,

(2) statement of cash flows,

(3) management discussion and analysis of financial performance,

(4) income statement,

(5) company news releases,

(6) balance sheet,

(7) financial statement notes,

(8) statement of shareholders' equity, (9) prospectus.

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Accounting Basics: Who are the intended users of general-purpose financial
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