Financial statements prepared by business enterprises in the corporate sector are:

Published and available to decision-makers

Financial statements prepared by business enterprises in the corporate sector are typically published and made available to decision-makers, both internal and external. These financial statements, including the balance sheet, income statement, and cash flow statement, provide important financial information about the company's performance, position, and cash flows. This information is crucial for various stakeholders, such as investors, creditors, analysts, management, and regulatory bodies, to make informed decisions regarding the company. Financial transparency is a key principle in corporate reporting, and publicly traded companies are often required by law to publish their financial statements. External users, like investors and creditors, use these statements to assess the financial health of the company before making investment or lending decisions. Internal decision-makers, such as company management, also rely on these statements to guide strategic planning, budgeting, and operational decisions.