单选题 Which of the following statements is least likely to be one of the conclusions about the impact of a change in financial reporting standards that might appear in management"s discussion and analysis?

A、 Management is currently evaluating the impact of the new standard.
B、 The new standard will not have a material impact on the company"s financial statement.
C、 Management has chosen to revise the new standard according to the requirement of the company.

【正确答案】 C

【答案解析】[解析] 公司管理者通过讨论，将会得出以下结论中的一种：(1)不适用新的会计标准；(2)新的会计标准不会对财务报表产生重大影响；(3)仍需对新的会计标准作进一步的评估。因此，上市公司是否最终使用新的会计标准存在很大的不确定性。显然，选项C不符合上述内容，因而管理者最不可能得出该结论。