Which is least likely one of the conclusions about the impact of a change in financial reporting standards that might appear in managements discussion and analysis？
A. Management has chosen not to implement the new standard.
B. Management is currently evaluating the impact of the new standard.
C. The new standard will not have a material impact on the companys financial statement
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Standard-setting bodies are responsible for:
A. Establishing financial reporting standards only.
B. Establishing and enforcing standards for financial reporting.
C. Enforcing compliance with financial reporting standards only.
The accounting equation is least accurately stated as:
A. owners equity=liabilities－assets.
B. Ending retained earnings = assets － contributed capital - liabilities.
C. Assets = liabilities + contributed capital + beginning retained earnings + revenue － expenses － dividends.
Which of the following statements least accurately describes a role of financial statement analysis？
A. Use the information in financial statements to make economic decisions.
B. Provide reasonable assurance that the financial statements are free of material errors.
C. Evaluate an entitys financial position and past performance to form opinions about its future ability to earn profits and generate cash flow.
With regard to the Ricardian and Heckscher-Ohlin models of international trade, the amount of capital relative to labor within a country is a factor in:
A. Both of these models.
B. Neither of these models.
C. Only one of these models.
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