Examlex
The 1992 Horizontal Merger Guidelines,as revised in 1997 and 2010:
External Users
Individuals or entities outside of a company, such as investors, creditors, and regulatory agencies, who rely on financial statements to make decisions about the company.
Accounting Information
Financial data and statements that provide insight into a business's economic activities and financial health.
Information Needs
The data and information requirements of individuals or organizations to make informed decisions or fulfill specific tasks.
Internal User
An individual or group within an organization who uses financial and operational information for decision-making purposes, such as managers and employees.
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