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External Users
Individuals or organizations outside of a company who have an interest in the company's financial information, such as investors, creditors, and regulatory bodies.
Accounting Information
The systematic and comprehensive recording of financial transactions pertaining to a business, which is used for analysis, planning, and decision-making.
Cash Flows
The total amount of money being transferred into and out of a business, particularly affecting its liquidity, operational capabilities, and financial health.
Statement
A record that summarizes financial activities, such as income and expenses, over a specific period.
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