Which of the following disclosures regarding new accounting standards provides the most meaningful information to an analyst?

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Which of the following disclosures regarding new accounting standards provides the most meaningful information to an analyst?

A. The impact of adoption is discussed.

B. The standard will have no material impact.

C. Management is still evaluating the impact.

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International Financial Statement Analysis CFA Institute Investment Series

ISBN: 9780470287668

1st Edition

Authors: Thomas R. Robinson, Hennie Van Greuning CFA, Elaine Henry, Michael A. Broihahn, Sir David Tweedie

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