问题如下:
Ivey Gubler, a performance researcher in CoCo company. Recently, he is asked by the employer to calculate the last five years' performance of the company. During the calculation, he just chooses some accounts which perform better, and excludes the terminated accounts from past performance history. Which of the following statements is most likely correct?
选项:
A.Ivey violates the standards by choosing some accounts which perform better.
B.Ivey violates the standards by excluding the terminated accounts from past performance history.
C.Both of these two actions above violate the standards.
解释:
C is correct.
According to Standard III(D) Performance Presentation, Ivey cannot only choose some accounts which perform better and shouldn't exclude the terminated accounts from past performance history. These two actions both violate this standard.
已经终止的账户也必须进行披露吗?