Which of the following does NOT correctly complete this sentence: The financial statements of a company

Multiple Choice

Are useful for analysts outside the firm

Are generally considered a useful second best source of information for analysts of the firm if only because this information is often all that is readily avaitable.

Are rarely comparable from year to year since accountants are constantly changing accounting methods resulting in very limte consigtency fram year to year

$$ Are useful for looking at the trends in financial performance of a firm

$$ Can be useful to the financial manager of the firm even though they employ accounting figures and not actual cash flows