Vishwa2
Manager-finance
Rotimi Dosunmu
Consultant
Kofi
Student

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who are the users of financial statements. what their intrest in the statement and where can their intrest be found
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Hope this will help you. please go through the same. you will find the answer. rgds vishwanath

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I hope this presentation would be found useful on users of financial statement and their interest.

1. SHAREHOLDERS/ OWNERS: INTEREST
*Major Shareholders - Assets / productive resources quality
- Share of market in the industry
- Return on Investment
- Going concern status
- Liquidity status
*Minor Shareholders - Dividend policy
- Stock appreciation trend
- Short term profit index
- liquidity of investment.
2. GOVERNMENT:
* Tax Authority - Revenue for government
* - Planning and regulatory purposes
- Statutory returns rendation for planning
-
3. BANKS & CREDITORS
- For credit rating
- To assess the credit exposure
- To evaluate credit performance
- Going concern assessment
4. N G O's - Social responsiblity assessment
- Fairness to staff/ workers

5. COMPETITORS
- Strategic planning
- Comparative advantage assessment.
6. INVESTORS
- Assessment of further investment needs
and opportunities.
- Assessment for divestment
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