Accounting › Section A · Accounting and the financial statements › Topic A.3

Accounting for stakeholders, and accounting careers

Owners, lenders, regulators, customers and employees all have a stake in how an organisation performs, and each reads its accounts with a different question in mind. This topic looks at those stakeholders and how businesses raise money, then surveys the careers and credentials open to people trained in accounting.

In this topic

  • Stakeholders and stockholders
  • Creditors and lenders
  • Three ways to raise money
  • Worked example: funding an expansion
  • Regulators, customers and employees
  • Under IFRS: a global language
  • Skills and education
  • Where accountants work
  • Professional credentials
  • Worked example: matching goals to paths
  • Common mistakes to avoid
  • Key takeaways

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