NO.PZ2023081403000131
问题如下:
Q. An analyst reviewing a firm with a large reported restructuring charge to earnings should:选项:
A.view expenses reported in prior years as overstated. B.disregard it because it is solely related to past events. C.consider making pro forma adjustments to prior years’ earnings.解释:
C is correct. To extrapolate historical earnings trends, an analyst should consider making pro forma analytical adjustments of prior years’ earnings to reflect in those prior years a reasonable share of the current period’s restructuring and impairment charges.
A为啥不对呢