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
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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