[Dan2Deb]

Who are the internal and external users of a company's financial statements? For what purposes do they use this information?

[RichardBondMan]

Internal users could be managers, officers, directors, majority stockholders - to see how the entity is performing, what changes, if any, should be made in operating procedures, marketing, hiring, etc. External users would be creditors, investors, etc, --- to make decisions on granting credit, to invest or not to invest.