investors,state It is everyone! But more so, people who would like to make an informed decision (In terms of purchasing shares). Hence through the use of financial statements, managed by accounting...
Internal users would be managers so that they can make decisions about how to manage and also see how effectively they have managed.
External users would be potential investors, the Government,...
Combining financial statements could be a disadvantage because you cannot see the details that give you the strengths of the company. If you have separate financial statements for the parent and...