Answer
Stakeholders that may be affected by the implementation include potential lenders and investors, who read the financial statements and rely on their fair representation of the financial condition of the company. A stockholder who is considering the sale of stock may be harmed by early implementation that lowers net income (and may lower the value of the stock).
Work Step by Step
Additionally, lowered net income may attract shareholders' interest in the management, and the current management may be reshuffled.
