NO.PZ2024011002000017
问题如下：
A company previously expensed the incremental costs of obtaining a contract. All else being equal, adopting the May 2014 IASB and FASB converged accounting standards on revenue recognition makes the company’s profitability initially appear:
选项：
A.lower.
B.unchanged.
C.higher.
解释：
Under the converged accounting standards, the incremental costs of obtaining a contract and certain costs incurred to fulfill a contract must be capitalized. If a company expensed these incremental costs in the years prior to adopting the converged standards, all else being equal, its profitability will appear higher under the converged standards.可以帮忙找到是ppt的哪一段吗，另外要怎么理解这个解释
