IFRS objective clearly states:
The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders, and other creditors in making decisions about providing resources to the entity. Those decisions involve buying, selling or holding equity and debt instruments, and providing or settling loans and other forms of credit.
(Institute 44)
Institute, CFA. 2019 CFA Program Curriculum Level I Volume 3. CFA Institute, 5/2018. VitalBook file.
The citation provided is a guideline. Please check each citation for accuracy before use.
However a little further down in the CFA text, we see:
Financial reports are intended to provide information to many users, including investors, creditors, employees, customers, and others.
(Institute 46)
Institute, CFA. 2019 CFA Program Curriculum Level I Volume 3. CFA Institute, 5/2018. VitalBook file.
The citation provided is a guideline. Please check each citation for accuracy before use.
So who is the target audience? CFA seems to suggest a much broader audience than IFRS.