提问

问题如下：

When selecting companies for inclusion in a peer group, a company operating in three different business segments would:

选项：

A.

be in only one peer group.

B.

possibly be in more than one peer group.

C.

not be included in any peer group.

解释：

B is correct.

The company could be in more than one peer group depending on the demand drivers for the business segments, although the multiple business segments may make it difficult to classify the company.

考点：Classification of Industry

这道题考察的是咱们对于可比公司构建的理解，选择可比公司我们主要关注的是两家公司是否从事相似的业务、有相似的市场需求和成本结构。这道题说一家公司的业务比较多元，那么对于可比公司的构建，以下哪种说法是正确的。正是由于该公司开展多种业务，那么它可以被加入一个或多个可比公司群中。