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Are Shareholders Internal, Connected or External Stakeholders?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA BT – FIA FBT › Are Shareholders Internal, Connected or External Stakeholders?

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by epicurus.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • June 17, 2017 at 1:49 pm #393371
    epicurus
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    Hi,
    I am really confused here as I read in the BPP and Kaplan Study Texts that shareholders are connected stakeholders but open tuition’s lecture notes says that shareholders are internal stakeholders on the other hand some other websites say that shareholders are external stakeholders.
    Please help, thanks

    June 18, 2017 at 9:32 am #393425
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10585
    • ☆☆☆☆☆

    They are certainly not external because they both own the company, have votes and attend company general meetings. Because of that, I classify them as internal. However, because they do not usually have day-to-day dealings with the company, BPP and Kaplan classify them as connected.

    It is, of course, of little consequence and their classification changes nothing. However, probably for the exam it might be safer to go with connected as that seems to get the majority vote.

    June 18, 2017 at 9:41 pm #393444
    epicurus
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    Thanks for the help!

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘Are Shareholders Internal, Connected or External Stakeholders?’ is closed to new replies.

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