Question: i . Reports are prepared as needed. j . It is not governed by legal requirements. k . Primary users are external ( i .

i. Reports are prepared as needed.
j. It is not governed by legal requirements.
k. Primary users are external (i.e., creditors, investors).
I. Focus is on the future.
m. Reporting is based mainly on the company as a whole.
i. Reports are prepared as needed. j. It is not governed

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