Bayview Hospital, a privately owned entity, is investigating the impacts of changing the depreciation method of their medical

equipment. They currently use the straight$-$line method of depreciation but want to determine the impact if the depreciation method

was changed to double declining balance. The change in depreciation method would be a better reflection of the matching principle.

The stakeholders of the data analysis have been identified. How would you rank the stakeholders in order of importance from highest

to lowest?

$$ Procurement staff, chief financial officer, tax authorities, hospital healthcare staff

O Chief financial officer, tax authorities, procurement staff, hospital healthcare staff

$$ Hospital healthcare staff, chief financial officer, procurement staff, tax authorities

O Tax authorities, hospital healthcare staff, chief financial officer, procurement staff