The purpose of accounts to different stakeholders

IB Business Management: The purpose of accounts to different stakeholders

Final accounts are the published accounts of an organization, made available to and used by different stakeholders, such as managers, employees, shareholders, sponsors, financiers and investors. This differs from management accounting (not covered in the IB syllabus), which refers to financial accounts created by and used for internal and confidential purposes. The final accounts comprise of the profit and loss account...


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