Internal users of accounting information include
A) the shareholders of Royal Dutch Shell.
B) the State Administration of Taxation of China.
C) the Chief Financial officer of Credit Suisse.
D) the International Accounting Standards Board.

Question

Quizplus · Accepted Answer

Internal users of accounting information include individuals or groups within or closely associated with the organization, such as managers, executives, and employees. Therefore, among the given options, the Chief Financial Officer of Credit Suisse is the only internal user of accounting information. Shareholders of Royal Dutch Shell, the State Administration of Taxation of China, and the International Accounting Standards Board are all external users of accounting information.

Internal Users of Accounting Information Include