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Which of the following best describes operating revenues?
External Users
Individuals or entities outside of a company who use its financial information, such as creditors, investors, and regulatory agencies, to make decisions.
Accounting Information
Data related to the financial performance and position of a company, including balance sheets, income statements, and cash flow statements.
Financial Analysts
Professionals who evaluate financial data, economic trends, and investment opportunities to provide guidance and advice to businesses and individuals.
Financial Accounting Standards Board
An autonomous institution tasked with the development and enhancement of financial accounting and reporting guidelines within the United States.
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