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Managerial accounting provides financial data to internal users for decision-making, planning, and controlling. Unlike financial accounting, it focuses on future outcomes and operational insights.
Feature | Managerial Accounting | Financial Accounting |
---|---|---|
Users | Internal (Managers) | External (Investors, Regulators) |
Focus | Future-oriented | Historical data |
Regulation | No strict rules | Follows GAAP/IFRS |
Reports | Internal & customized | Standardized financial statements |
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