Topic > the goal of the financial statement user is to find and interpret this data to get answers to questions about the organization such as: Would an investment generate returns, or what is the degree of risk inherent in the investment (M. Fraser, Ormiston 1998 ). Furthermore, the financial condition of an organization is the main concern for investors and creditors. Investors are simply the providers of capital and rely on the financial condition of an organization for both the safety and profitability of their investments. Additionally, investors need to know where their money was spent and where it is now. The balance sheet financial statement flags these types of problems by providing detailed information about an organization's capital investments. Additionally, the balance sheet shows a company's outstanding debt and equity components, thus allowing debt and equity investors to better understand their relative positions in a company's capital mix (Way