I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider

Management will use comparisons to ensure that the business is performing efficiently and 

according to plan. 

(b) 

Employees, trade unions and so on need information to be able to assess the employer's stability 

and profitability, and their ability to provide remuneration and other benefits.  

(c) 

Governments need to be able to assess taxation and regulate industries, as well as using 

information for statistical purposes.   

(d) 

Present and potential investors will assess the company with a view to judging whether it is a 

sound investment. They need information on risk and return on investment and the ability of the 

entity to pay dividends.  

BPP Tutor Toolkit Copy

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CHAPTER 26  

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  INTERPRETATION OF FINANCIAL STATEMENTS