A company's financial statement speaks volumes about the overall performance of the organization on a yearly basis, and about how sound its financial standing is at the moment. In short, a company's financial statement is a much bigger and more complicated equivalent of a household account log. As such, accounting treats the subject of a series of processes of appraising, gauging, and delivering financial information so that various stakeholders can come to a qualitatively superior decision. The field of accounting can seem very broad, but the bottom line is, "who is the target reader of the financial statement?" A "financial accounting" for an external audience is geared towards attracting investors. On the other hand, "management accounting" is tailored to internal personnel, to aid in their decision whether to engage in a certain business activity. Additionally, "tax accounting" is specifically designed for the relevant government tax bureau.