The correct option is D All of the above
Parties interested in the analysis of financial statements are known as stakeholders. The stakeholders are management, shareholders and bankers and lenders etc. The management is interested whether the organisational objectives are achieved or not, the shareholders want to know whether their money is used properly and whether they are getting proper returns or not, Bankers and lenders will be interested when granting loans or advances whether or not the company will be able to repay the debt.