单选题 An analyst does research about revenue recognition policy. In order to analyze a company's financial statements, and particularly to compare one company's financial statements with those of another company, which of the following is least likely helpful to understand any differences in their revenue recognition policies?
A. Calculate the monetary effect of differences between particular companies' revenue recognition policies and estimates.
B. Characterize the relative conservatism of a company's policies.
C. Qualitatively assess how differences in policies might affect financial ratio.