NO.PZ2022101403000008
问题如下:
Which of the following statements about materiality is least likely correct?
Statement 1: Materiality is defined by both size and fit.
Statement 2: One rule of thumb for size is that large actions are those that are greater than 25% of an issuer’s enterprise value
Statement 3: Fit refers to the alignment between the action and an analyst’s expectations for the issuer
选项:
A.Statement 1
B.Statement 2
Statement 3
解释:
B is correct.
One rule of thumb for size is that large actions are those that are greater than 10% of an issuer’s enterprise value (e.g., for an acquisition, consideration in excess of 10% of the acquirer’s pre-announcement enterprise value).
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