单选题
Which of the following is the best description of the financial statement analysis framework? A. Gather data, analyze and interpret the data, determine the context, report the conclusions, update the analysis. B. Process and analyze the data, interpret the context, determine the objective, report the recommendations. C. State the objective and context, gather data, process the data, analyze and interpret the data, report the conclusions or recommendations, update the analysis.
【正确答案】
C
【答案解析】The financial statement analysis framework consists of six steps:
(1) State the objective and context.
(2) Gather data.
(3) Process the data.
(4) Analyze and interpret the data.
(5) Report the conclusions or recommendations.
(6) Update the analysis.