NO.PZ2023081403000016
问题如下:
Q. Which of the following sources of information used by analysts is found outside a company’s annual report?选项:
A.Auditor’s report B.Peer company analysis C.Management discussion and analysis解释:
B is correct. When performing financial statement analysis, analysts should review all company sources of information as well as information from external sources regarding the economy, the industry, the company, and peer (comparable) companies.
审计报告不是单独的吗?
MD&A是包括在年报里的吗?
Segment Reporting是即可包括在Footnotes里,也可以单独出一个独立的报告,是吗?