When comparing two firms an analyst shouldmost ap
When comparing two firms, an analyst shouldmost appropriately adjust the financial statements when they include significant:
A. acquisition goodwill, if one of the firms reports under IFRS and the other under U.S.GAAP.
B. property, plant, and equipment, if one of the firms uses accelerated depreciation and the other uses straight-line depreciation.
C. unrealized losses from securities held for trading, if one of the firms uses fair value reporting for securities investments and the other does not.
参考解答
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2024-11-08 08:21:47
Ans:B.
Depreciation methods are an example of a difference that may require an analyst to adjust financial statements to make them comparable. Acquisition goodwill is treated the same way under IFRS and U.S.GAAP: it is not amortized but is tested for impairment at least annually. Securities held for trading are reported at fair value with unrealized gains and losses reported on the income statement.
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