Page 15 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 15

Introduction to financial reporting




                            Users of financial statements









                                                        Investors


                                   Management                             Customers









                         Employees                                                   Suppliers
                                                       Users of
                                                           FS







                             The public                                           Lenders






                                           Competitors          Government
































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