Users of financial statements.

The objective of financial statements is to provide useful information to their most important users. These are (tick all that apply):

a) investors
b) lenders
c) suppliers
d) taxation authorities

This question was asked in my model ACCA exams as a google checkbox form. I didn’t remember anything about the importance among the users of financial statements, rather I had studied about the importance of statements itself and how different parts of each financial statements provide vital information to corresponding users.

So I selected all of the above options but the right answers given are only a) investors and b) lenders. I rummaged through the books and didn’t find anything about the importance of users of financial statements. So can you please tell me whether this answer is legit and the importance of financial statements.