Question

Parties interested in financial statements are:

• A. Managers
• B. Financial institutions
• C. Creditors
• D. All of these

Hint:

Financial statements are useful for both internal users (managers, owners) and external users (banks, creditors, investors).

Answer 1

The Correct Option is D

Step 1: Different stakeholders.
- Managers: Use financial statements for decision-making and performance evaluation.
- Financial institutions: Assess repayment capacity before giving loans.
- Creditors: Check liquidity and ability of business to pay dues.
Step 2: Conclude.
Since all these parties depend on financial statements, the correct answer is “All of these”.
Final Answer: \[ \boxed{\text{All of these}} \]