请问本题知识点在讲义哪里找得到? Maxine Thrsell Case Scenario Maxine Thorsell, a financial analyst, is examining the most recent annual financial report of Coleridge Ltd., a mature U.K.-based company that complies with IFRS. Thorsell wants to evaluate the quality of the company's financial reports for the purpose of making an investment recommendation to her firm. To begin her analysis, Thorsell observes the following: Observation 1 Increases in operating margin occurred during each of the past 3 years. Observation 2 Average depreciation lives on assets were reduced by two years from that of preceding years. Observation 3 The growth in revenues has exceeded the growth in receivables during the past 3-year period. Next, Thorsell notes that Coleridge's receivables turnover ratio, inventory turnover ratio, and Beneish M-scores have all increased each year during the preceding 3-year period. She also notes that consistent with past years, Coleridge has generated only accounting losses when it sells any one of its long-term assets. The losses are presented on the income statement after operating income, and when they occur they are significant in amount. Thorsell next examines Coleridge's underfunded defined benefit pension plan and observes that the plan's discount rate assumption is 0.5% higher than its industry competitors' discount rates. For comparison purposes, Thorsell adjusts Coleridge's financial statements before computing the company's financial ratios. QuestionWhich of the following Thorsell's observations most likely indicates a potential accounting warning sign? Observation 1 Observation 2 Observation 3 Solution A is correct because according to the Accounting Warning Signs in the reading, a trend of increasing operating margins indicates a potential accounting warning sign.