1. investor is an individual or institution either domestic or non-domestic who makes an investment (a form of investment according to the type of investment he chooses) either in the short or long term with the aim of making a profit).
2. Investors need accounting information in the form of financial conditions as a basis for evaluation. This information is important, because it will determine investors' decisions in the future.
Example : income statement, balance sheet, statement of changes in capital.
3. Proposed accounting information for investors, financial statements that are useful as consideration for investing in a company.  In addition, financial statements are useful for assessing the company's ability to provide profits or pay dividends to investors.