Forms of financial statements may include lab report / statement, statement of changes in equity and the balance sheet, which is tailored to the needs of those who need and those interested in the accounting information.
The parties who need the information from the accounting statements are as follows:
1. Company leader, namely as:
a. proof of liability to the owner of the company;
b. basic considerations in establishing plans and strategies that will be implemented in the future;
c. tool to assess the implementation of the company as a whole;
d. a tool to measure the costs of corporate activities.
2. Holding company, namely as:
a. tool to assess the success of management in managing the company;
b. tool for assessing the capital increase, the estimated gains in the future.
3. Creditors, namely as:
a. tool to determine whether or not the company is given a loan or credit;
b. tool to find out how big the company's ability to pay the mortgage with interest.
4. Employees, namely as:
a. tool to look at the prospect of the company concerned in the future, before deciding to participate in the company;
b. a tool to measure the company's ability to provide salary or wages to its employees.
5. Government, namely as:
a. tool to determine the amount of tax imposed on the company;
b. basis for government statistics for the purpose of planning.
Based on the description above shows that there are different interests of the various parties on the information presented in the financial statements.
The development of technology, especially information technology, is expected to be a means or a tool to facilitate the work penyelesasian accounting cycle.
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