问题如下:
Which of the following conclusions about the impact of implementing new accounting standards that may be shown in MD&A is least likely accurate?
选项:
A.Management doesn't choose to adopt recently issued accounting standards.
B.The new standard will not affect the financial statements materially.
C.Management is still evaluating the effects of the new standards.
解释:
A is correct.
Management can discuss the impact of adopting a new standard, conclude that the standard does not apply or will not affect the financial statements materially, or state that they are still evaluating the effects of the new standards.
老师 这道题不选A的理由很牵强 能不能再解释一下