The IASB's Framework for Preparation and Presentation of Financial Statements (1989) implies that the most important group of users is:

Question

Quizplus · Accepted Answer

The IASB Framework states that the primary users of financial statements are investors, as they use financial statements to make informed decisions about providing resources to the entity. While creditors and government are also important users, they are considered secondary users. The general public may also have an interest in the entity's financial statements, but they are not the primary users as defined by the Framework.