___________ of the companies are interested in knowing the status, safety and return on their investment.

Owners

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Managers

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Shareholders

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Directors

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Solution

The correct option is C Shareholders
The users of financial statements include management, investors, shareholders, creditors, government, bankers, employees and public at large.
Shareholders of companies are interested in knowing the status, safety and return on their investment. They may also need information to take decision about continuation or discontinuation of their investment in the business. Financial statements provide information to the shareholders in taking such important decisions.

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