In analyzing disclosures related to the financing liabilities of a company, which of the following disclosures would be least helpful to the analyst()
A. The interest expense for the period as provided on the income statement or in a footnote.
B. The present value of the future bond payments discounted at the coupon rate of the bonds.
C. Fillings with the Securities and Exchange Commission (SEC) that disclose all outstanding securities and their features.
参考答案：B
解析：
When analyzing disclosures related to financing liabilities, analysts would review the balance sheet and find the present value of the promised future liability payments. These payments would then be discounted at the rate in effect at issuance (i.e. the yield to maturity) , not the coupon rate of the bonds.