Question: what are the users of financial statements?
Answer: Owners and investors. Stockholders of corporations need financial information to help them make decisions on what to do with their investments (shares of stock), i.e. hold, sell, or buy more. ... 
Management. ... 
Lenders. ... 
Trade creditors or suppliers. ... 
Government. ... 
Employees. ... 
Customers. ... 
General Public.