Accounting information is demanded by a wide range of external users, including shareholders, bankers, suppliers, trade unions,

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Accounting information is demanded by a wide range of external users, including shareholders, bankers, suppliers, trade unions, the Australian Securities and Investments Commission (ASIC) and the Australian Taxation Office (ATO). Which user is likely to seek each of the following types of information?

1. The profitability of each division in the company.

2. The likelihood of the company meeting its interest payments on time.

3. The prospects for future dividend payments.

4. The probability that the company will be able to pay for its purchases on time 5 The profitability of the company based on the tax law.

6. The change in profitability of the company since the last contract with employees was signed.

7. The disclosures on the financial position and performance of a company issuing shares to the public for the first time.

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