The three different perspectives on financial statement analysis are those of the:
A) manager, regulator, and bondholder.
B) manager, shareholder, and creditor.
C) regulator, shareholder, and creditor.
D) shareholder, creditor, and regulator.

Question

Quizplus · Accepted Answer

The three different perspectives on financial statement analysis are those of the manager, shareholder, and creditor. The manager would be interested in analyzing financial statements to determine the company’s financial performance and make business decisions accordingly. Shareholders would analyze financial statements to assess the company’s profitability and growth potential, which would inform their investment decisions. Creditors would analyze financial statements to assess the company’s capacity to repay loans or debt, which would inform their lending decisions. Regulators may also analyze financial statements, but they are not one of the three primary perspectives on financial statement analysis.

The Three Different Perspectives on Financial Statement Analysis Are Those