这道CFA考试题的解析是怎样？

每日一道CFA考试题，可以帮助考生更好的学习CFA知识，在备考中考生是很需要CFA考试题的，需要知道其中包含的知识点哦！那我们看看财报中的考试题！

To uate the potential effect of an innovative and unique type of business transaction on financial statements,an analyst’s best approach is to:

A、monitor the actions of standard setters and regulators.

B、gain an understanding of the transaction’s economic purpose.

C、consider the approach taken for“new”transactions that arose in the past.

【Answer 】B

这就是CFA考试题干，不知道你对这个题干读懂了没有，如果没有读懂的话，说明你的知识点词汇掌握的不好，需要加强词汇和语法的掌握哦！那这道CFA考试题的解析是怎样？

【analysis】

B is correct.By understanding the economic purpose of a transaction and applying the conceptual framework,an analyst may be able to *uate the potential effect on financial statements,even in the absence of specific standards.

A is incorrect.Given the lag between new product development and regulatory action,the actions of standard setters and regulators are unlikely to be helpful when the new transactions initially arise.

C is incorrect.New types of transactions have unique elements that distinguish them from the transactions that arose previously.They may or may not affect the financial statements in the same way.