NO.PZ2016012102000167
问题如下:
Which of the following statements about a nonstandard financial measure under IFRS is least likely correct?
选项:
A. A firm is required to provide the same measure for at least two prior periods.
B. A firm is required to explain the reasons for presenting the nonstandard measure.
C. A firm is required to reconcile the nonstandard measure to a comparable standard measure.
解释:
A is correct.
IFRS do not require a company that presents a nonstandard financial measure to present the nonstandard measure for prior periods. But IFRS require this company to reconcile the nonstandard measure to a comparable standard measure and explain the reasons for presenting the nonstandard measure.
能否中文翻译下,题目不太明白