The Conceptual Framework argues that general purpose financial reports should provide information that enables the primary users of general purpose financial reporting (present and potential investors, lenders and other creditors) to make decisions about buying, selling or holding equity or debt instruments and providing or settling loans or other forms of credit.

Required
a. State four users of company published financial statements, briefly explaining for each one their likely information needs from those statements.
b. Briefly discuss whether you think UK company published financial statements achieve the objective stated above, giving your reasons.
c. Identify three changes that you think would improve UK published financial statements.