1. An investor is any person or other entity (such as a company or mutual fund) that provides capital in the hope of receiving a financial return.
2. Investors need accounting information in the form of financial conditions as the basis for evaluation.  This information is important, because it will determine investors' decisions in the future.  If the company's financial condition is considered unfavorable, there is a possibility that investors will switch investments to other companies.
exp: Balance sheet, income statement, cash flow statement
3. accounting information for investors, namely for the security of the implementation of their investments and the ability of the company to be invested in