An analyst is least likely to use disclosu

问题单项选择题

An analyst is least likely to use disclosures of accounting policies and estimates to evaluate:（）

A. what policies are discussed.

B. which policies required management to make estimates.

C. what policies are likely to be modified in future periods.

答案

参考答案：C

解析：

Companies that prepare financial statements under IFRS or U.S. GAAP must disclose their accounting policies and estimates in the footnotes and Management' s Discussion and Analysis. An analyst should use these disclosures to evaluate what policies are discussed, whether they cover all the relevant data in the financial statements, which policies required management to make estimates, and whether the disclosures have changed since the prior period.