Tag (SQ): Power

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BMIS – L1 – SA – Q1.2 – The business organisation and its stakeholders

Determines factors in Mendelow’s stakeholder analysis matrix.

According to Mendelow’s stakeholder analysis matrix, the way in which management should deal with a group of stakeholders about a particular matter should depend on the group’s:

A   power and interest in the matter

B   rights in the matter and power

C   position and interest in the matter

D   rights in the matter and degree of commitment

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PSAF – L2 – Q12.4- International Public Sector Accounting Standards

Explain the elements of control for consolidated financial reporting under IPSAS 35.

(A) CONTROL

Explain the elements of control for consolidated financial reporting purposes.                                                                                                                                                                                                                                                                                                                                                      (B)

CONTROL

Discuss the circumstance in which a controlling entity does not have to prepare consolidated financial statements under IPSAS 35.

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