External Users of Accounting Information Include

question 207

Multiple Choice

External users of accounting information include

• A) shareholders
• B) customers
• C) creditors
• D) the press
• E) All of these

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Definitions:

Present Value Factors

Multipliers used to calculate the present value of a future amount of money or stream of cash flows, given a specific discount rate.

Operating Lease

An Operating Lease is a leasing agreement allowing the use of an asset but does not convey rights of ownership, with the lease term substantially less than the asset's economic life.

Interest Revenue

Income earned by a company for lending money or through investments in interest-bearing assets.

Lease Rental Revenue

Income earned by a lessor from leasing out assets to lessees, under the terms specified in lease agreements.