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2 Investors need an up-to-date forward-looking indication of annual performance, implying a focus on the income statement, and lenders need an up-to-date indication of asset

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2 Investors need an up-to-date forward-looking indication of annual performance, implying a focus on the income statement, and lenders need an up-to-date indication of asset values, implying a focus on the balance sheet. Discuss

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