nderstanding What Information Financial Statement Users Demand

sers of financial statements include:

Current shareholders

Company CEO

Banker

Equity analyst

Supplier

Match the financial statement users to the question they are most likely to ask.

Questions

Einancial Statement User

What is the expected net income for next quarter?

Will the company have enough cash to pay dividendis?

Has the company paid for inventory purchases promptly in the past?

Will there be sufficient profits and cash flow to pay bonuses?

Will the company have enough cash to repay its loans?