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叶赫那拉坤坤 · 2020年03月11日

问一道题:NO.PZ2018062004000229 [ CFA I ]

问题如下:

In order to analyze a company's financial situation comprehensively,  are adjustments required for comparability?

选项:

A.

No.

B.

Yes, we could make some adjustments after ratio analysis.

C.

Yes,such as differences in accounting methods and estimates.

解释:

C is correct.

Adjustments should be made before doing ratio analysis, adjustments include dfferences in accounting method and important estmates, such as LIFO is permitted under US GAAP but not used uner IFRS.

请把题给翻译一下,这个知识点在哪里?

1 个答案

纠纠_品职答疑助手 · 2020年03月12日

同学你好:

题目意思:为了全面分析公司的财务状况,是否需要进行可比性调整。

这个知识点在基础班讲义459页,Reading 30 基础班最后一个视频。