Examlex
Select the pair that is INCORRECTLY matched.
First Statement
Broadly refers to the initial financial statement or report produced for a specific period; contextually could vary (e.g., income statement, balance sheet).
Internal Users
Individuals within an organization who use the company's financial information for decision-making, including management and employees.
External Users
Individuals or entities outside a company who use its financial statements, such as investors, creditors, and regulatory agencies.
Accounting Information
Any data related to the financial situation, operations, and cash flows of an entity, used for decision-making and reporting purposes.
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