Which of the following is not one of the primary users listed in the Conceptual Framework?Group of answer choicesInvestorsDebtorsLendersCreditors

Understanding the Primary Users in the Conceptual Framework

The Conceptual Framework for Financial Reporting outlines the primary users of financial reports, which typically includes various stakeholders who rely on the information to make economic decisions.

1. Investors: These are individuals or entities that invest capital in a company with the expectation of receiving a return on their investment. They are primary users because they need financial information to assess the viability and profitability of their investments.

2. Debtors: Generally, this term refers to individuals or entities that owe money to others, and while they are stakeholders, they are not considered primary users in the context of the Conceptual Framework's focus.

3. Lenders: Lenders provide loans and expect repayment. They need financial information to evaluate creditworthiness and to make informed lending decisions, thus they are primary users.

4. Creditors: Similar to lenders, creditors are interested in the financial health of a company to assess their risk of default. They are also considered primary users.

Final Conclusion

Based on this breakdown, the answer to your question is Debtors, as they are not categorized as one of the primary users in the Conceptual Framework for Financial Reporting.