Match the financial statement users and other parties involved in the use of and preparation of financial information with

their role. $($Select the financial statement user or other party that matches each role.$)$

Financial Statement Users

Role

and Other Parties

Are banks and other financial institutions that lend money to the company.

Use financial statements to determine whether to conduct business or

purchase products from a company.

Use financial information to determine their market position relative to the

reporting entity and to attempt to identify future strategies of the reporting

entity.

Are independent of the company and responsible for ensuring that

management prepares and issues financial statements that comply with

accounting standards and fairly present the financial position and economic

performance of the company.

Use financial information to review and analyze reported results of the

companies they cover and make investment recommendations.