1. Users of Financial Information a. List five users of accounting information. (2.5 marks) b. For five users in a. describe how they would use the accounting information. (2.5 marks) 2. Accounting Policies Attached are accounting policies from an Air New Zealand annual report. Explain briefly each of the following policies: Property, plant and equipment, Depreciation Inventories Trade and other receivables 3. Purposes of Financial Statements What is the purpose of the following financial statements? Income Statement Statement of Changes in Equity Balance Sheet Statement of Cash flow (6 marks) (2 marks) 4. Explain the purpose of financial analysis AND describe three limitations of financial analysis. (4 marks)