单选题 An analyst is least likely to use disclosures of accounting policies and estimates to evaluate: A. what policies are discussed. B. which policies required management to make estimates. C. what policies are likely to be modified in future periods.

【正确答案】 C

【答案解析】Companies that prepare financial statements under IFRS or U.S. GAAP must disclose their accounting policies and estimates in the footnotes and Management' s Discussion and Analysis. An analyst should use these disclosures to evaluate what policies are discussed, whether they cover all the relevant data in the financial statements, which policies required management to make estimates, and whether the disclosures have changed since the prior period.