Next; External stakeholder except

A.Government agencies

B. Creditors

C. board of directors (BOD)

D. Lenders

.

.

.

.

.

.

.

.

.

.

.

The Correct Answer

C

The Explanation

Users of Financial Statements

External Users Internal Users Direct Interests Indirect Interests

Management

 board of directors(BOD)

Employees

manager

directors

Owner

investor

 Shareholder

 

 

———————————-

potential investors

Suppliers

Creditors

bondholder

 

 

———————————-

Regulatory agencies

Government agencies

 Stock markets

 financial advisors