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单选题 编号:2688769
1. An analyst is comparing two firms, one that reports under IFRS and one that reports under FASB standards. An analyst is least likely to do which of the following to facilitate comparison of the companies?
  • A.Add the LIFO reserve to inventory for a U.S.-based firm that uses LIFO.
  • B.Add the present values of each firm's future minimum operating lease payments to both assets and liabilities.
  • C.Adjust the income statement of one of the firms if both have significant unrealized gains or losses from changes in the fair values of trading securities.

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