Читать книгу Financial Accounting For Dummies - Maire Loughran - Страница 17

Financial statement users fall into three categories:

 Existing or potential investors in the company’s stocks or bonds.

 Individuals or businesses thinking about extending credit terms to the company. Examples of creditors include banks, automobile financing companies, and the vendors from which a company purchases its inventory or office supplies.

 Governmental agencies, such as the U.S. Securities and Exchange Commission (SEC), which want to make sure the company is fairly presenting its financial position. (I discuss the history and role of the SEC in Chapter 4.)

And what other governmental agency is particularly interested in whether a company employs any hocus pocus when preparing its financial statements? The Internal Revenue Service (IRS), of course, because financial statements are the starting point for reporting taxable income.