Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 23 - No. 28)

Which of the following statements best describes the relationship between a company's financial statements and its shareholders?
Financial statements are prepared solely for the benefit of the company's management.
Financial statements are a legal requirement to report the performance and position of the company to the shareholders.
Financial statements are for the company to get a loan from banks.
Financial statements are for the general public.

Explanation

Financial statements are prepared to give investors a true and fair view of the company.

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