1. Discuss the stakeholders' and legitimacy theories in relation to sustainability disclosure and reporting. Define Sustainability

Accounting as part of your answer. (4 marks)

2. Discuss three main differences between the International Financial Reporting Standards (IFS) and the U.S Generally Accepted

Accounting Principles (GAP). (4 marks)

3. Discuss the issues relating to translations of foreign subsidiary's financial statements (4 marks)