Determine whether each of the following statements is true of false and correct the false statement(s); Statement T/F Correction (if false) 1) External users of financial statements such as investors and creditors 2) A liability is a resource with financial value that is owned by a business with the expectation that it will provide future financial benefit. 1 3) Ratio analysis, vertical analysis and horizontal analysis are techniques, tools or methods of analysis and interpretation of financial statements I 4) Investments by shareholders increases the equity 5) dividends increase the equity Focus words Arabic (Saudi Arabia)