Correct option is (D) All of them
External users of accounting information are individuals or entities outside of the business who rely on financial information for decision-making purposes.
- Reso Researcher: Researchers who study financial data for academic or industry purposes.
- Government: Government agencies may use financial information for regulatory purposes, tax assessment, and economic analysis.
- Tax Authority: Tax authorities use financial information to assess taxes owed by individuals and businesses.
Therefore, all the options listed are considered external users of accounting information.
