Q1. An analyst can find a company’s significant accounting methods and estimates in: A) only the footnotes. B) both the footnotes and in the auditor’s opinion. C) both the footnotes to the financial statements and Management’s Discussion and Analysis.
Q2. Management disclosure of the likely impact of implementing recently issued accounting standards is least likely to: A) conclude that the standard does not apply. B) conclude that the standard will not affect the financial statements materially. C) state that the impact of the standard is impossible to determine.
Q3. An analyst is least likely to use disclosures of accounting policies and estimates to evaluate: A) whether the disclosures have changed since the prior period. B) what policies are likely to be modified in future periods. C) what policies are discussed.
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发表于 2009-1-16 10:47
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