From Dun and Bradstreet: Why We Have Financial StatementsBefore we start our review of financial statements, it"s important to understand why they are put together in the first place. Management of any business requires a flow of information to make informed, intelligent decisions affecting the success or failure of its operations. Investors need statements to analyze investment potential Banks require financial statements to decide whether or not to loan money, and many companies need statements to ascertain the risk involved in doing business with their customers and suppliers.