Refers to the financial statements that make up a company’s annual reports. Notes to financial statements false Financial reporting true Statement of changes in equity false None of the above false Single Are the means by which the information accumulated and processed in financial accounting is periodically communicated to the users. Financial statements true Financial accounting false Accounting cycle false None of the above false Single Shows a summary of significant accounting policies and other explanatory notes. Statement of changes in equity false Statement of income and expenses or statement of comprehensive income. false Notes to financial statements true None of the above false Single Shows the results of the entity's operations and financial activities for the reporting period. Statement of changes in equity false Statement of financial position false Statement of income and expenses or statement of comprehensive income. true None of the above false Single Shows the change in an owner's or shareholder's equity throughout an accounting period Statement of income and expenses or statement of comprehensive income. false Statement of changes in equity true Notes to financial statements false None of the above false Single Shows changes in the entity's cash flows during the reporting period. Statement of cash flows false Customers true Statement of financial position false None of the above false Single Users of financial statements that require it in order to decide whether it is safe to extend credit to a company Lenders false Investment analysts false Suppliers true None of the above false Single Users of financial statements that require it in order to estimate the ability of the borrower to pay back all loaned funds and related interest charges. Suppliers false Lenders true Investors false None of the above false Single users of financial statements that will likely require it to be provided, since they are the owners of the business, and want to understand the performance of their investment. Government false Employees false Investors true None of the above false Single users of financial statements that will request financial statements in order to determine whether the business paid the appropriate amount of taxes. Government true Suppliers false Investors false None of the above false Single