acca考试《专业会计师p》复习详解.docVIP

ACCA考试《专业会计师P1》复习详解9 本文由高顿ACCA整理发布，转载请注明出处 　　Risks impact on stakeholders ? 　　（1） Shareholders: Potential loss of value of investment （fall in share price） and loss of income （decrease in dividends）。 ? 　　（2） Directors: Loss of income （assuming remuneration is linked with company performance） and potential for poor reputation. ? 　　（3） Managers/Employees: Fall in remuneration or become demotivated. ? 　　（4） Customers: Mainly negative impact on the company because of poor product reputation. ? 　　（5） Suppliers: Loss of supply. ? 　　（6） Government: Less tax revenue raised. ? 　　（7） Banks: Loans and in