Which of the following user groups of financial and accounting information are likely to need, and have access to, this information most?
A、Managers of the company
B、Shareholders of the company
C、Financial analysis advisers
A、Managers of the company
B、Shareholders of the company
C、Financial analysis advisers
【参考答案及解析】
Rationale: Managers need most information, at a significant level of detail, to enable them to make planning and control decisions. They have special access to information, because they can arrange to obtain the information they need through the accounting system. Shareholders are entitled to certain information, focused on particular areas of interest (mainly profits). Financial analysts may only have access to public information and reports.
Rationale: Managers need most information, at a significant level of detail, to enable them to make planning and control decisions. They have special access to information, because they can arrange to obtain the information they need through the accounting system. Shareholders are entitled to certain information, focused on particular areas of interest (mainly profits). Financial analysts may only have access to public information and reports.