问题如下：
1. Compared to accounting principles currently in use, the pooling method BetterCare used for its Statewide Medical acquisition has most likely caused its reported:
选项：
A.revenue to be higher.
B.total equity to be lower.
C.total assets to be higher.
解释：
B is correct.
Statewide Medical was accounted for under the pooling of interest method, which causes all of Statewide’s assets and liabilities to be reported at historical book value. The excess of assets over liabilities generally is lower using the historical book value method than using the fair value method (this latter method must be used under currently required acquisition accounting). It would have no effect on revenue.
考点：pooling of interest method
解析：
这个题说的是2001年用的是pooling method，这种方法现在已经不能用了，现在合并要求用acquisition method。所以题目是将这两种方法进行对比。
两种方法下，关于revenue的合并是一样的，就是把当期母公司的revenue和当期子公司的revenue相加，所以A是错的。
pooling method是用历史成本合并，而acquisition是用公允价值合并，所以在pooling method下的asset更低，而不是更高，所以C是错的。
选项B是对的。pooling method ：资产和负债都按照historical book value method ，此时会严重低估资产，导致equity偏小。
pooling method是用历史成本合并，而acquisition是用公允价值合并，所以在pooling method下的asset更低，而不是更高，所以C是错的。 这个公允价值多少题目里有提到吗？
选项B是对的。pooling method ：资产和负债都按照historical book value method ，此时会严重低估资产，导致equity偏小。 使用BV为什么会低估资产？
