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Financial Accounting

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Types of Stakeholders: External Users With Direct Interest

FINACT-2YJEXE

Which of the following decision makers would be categorized as external users with a direct interest in the accounting information of Norwegian Cruise Lines, an American company that operates cruise ships? Select ALL that apply.

A

A college graduate who has a job offer from Norwegian Cruise Lines.

B

Regulators from the Centers for Disease Control and Prevention (CDC) who do vessel inspections for Norwegian Cruise Lines.

C

A financial institution that has extended a loan to Norwegian Cruise Lines.

D

The CEO of Norwegian Cruise Lines.

E

An investor who considers purchasing shares of Norwegian Cruise Lines.