Page 359 - SBR Integrated Workbook STUDENT S18-J19

Analysis and interpretation

Analysis and interpretation

1.1 Exam focus

Analysis and interpretation of information – usually from the perspective
of an entity’s stakeholders – will always feature in Section B of the SBR
exam.

1.2 Users of financial statements

According to the Framework, the primary users of financial statements are:

 investors

 lenders

 other creditors, such as suppliers.

Other user groups include employees, the government, and local communities.

1.3 Information

Entities now produce a wide variety of information to satisfy their stakeholders:

 financial statements

 management commentary

 sustainability reports and integrated reports.

Stakeholders are therefore presented with a wide variety of both financial and non-
financial information.

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