Which of the Following Are NOT Potential Users of Financial

Multiple Choice

Which of the following are NOT potential users of financial reports as identified in SAC 2?

A) Resource providers,including investors,lenders,creditors,suppliers and employees
B) Recipients of goods and services,such as customers
C) Parties performing a review or oversight function,which may include governments,regulatory agencies (such as ATO) ,labour unions,financial analysts,employer groups and the media
D) Managers,accountants and standard setters