The Primary Users of External Financial Reports, as Identified by the GASB

question 23

Multiple Choice

The primary users of external financial reports, as identified by the GASB, include all of the following except

• A) Investors and creditors.
• B) Other governments.
• C) Citizens.
• D) Legislative and oversight bodies.

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Definitions:

Goal Seek Button

A tool in spreadsheet software that allows the user to find the input value needed to achieve a desired output by changing one variable.

System Date

The current date according to the operating system of a computer or device.

Increase Indent

A formatting option in text editors that moves the line or paragraph further away from the margin, typically used to show hierarchical relationships.

Ranges Of Cells

A group of cells in a spreadsheet program, defined by the starting and ending cell references, which can be used in formulas and functions.