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13.1 (a) The following are reasons why people might be interested in financial information about a large
public company.
A Assessing how effectively management is running the company
B To advise clients
C To assess tax payable by the company
D To assess the ability of the company to pay its debts
For each of the following users of financial information, select the appropriate reason for wanting
the information form the list above:
(i) Suppliers
(ii) Tax authorities
(iii) Shareholders
(iv) Financial analysts (2 marks)
(b) Only businesses need to prepare financial statements. Is this statement true or false?
(c) The statement of financial position must give view of the company at the
end of the financial year.
Which of the following correctly fills the blank?
A an informative
B a true and fair
C a GAAP compliant
答案：13.1 (a) (i) D (ii) C (iii) A (iv) B
(b) False Charities and public sector organisations also need to prepare accounts.
(c) B True and fair is usually taken to mean accurate and not misleading.
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