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2009 note3 FAS Page19

Which of these steps is least likely to be a part of the financial statement analysis framework??

Betermine whethere the company's securities are suitable for the client.

C: Adjust the financial statement data and compara the comany to its industry peers.

答案应该明显是C吧,但是参考答案是B.

B我觉得可以归入:Report the conclusions or recommendations这步,但是C就不属于financial statement analysis了,特别是还有adjust financial statement data.

请牛人解答,谢谢!!

Report the conclusions or recommendation这只是一般的Financial analysis

而不是financial statement analysis

 

而analyst在分析财务报表的时候,本来就是需要根据财务报表编制上的一些问题(比如non cashflow item)来做调整,得到更合适的财务数据的,这好似非常典型的financial statement analysis,所以当然是C啊

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