问题详情

YangLiu,CFA,iscomparingthefinancialperformanceofafirmthatpresentsitsresultsunderIFRStothatofafirmthatcomplieswithU.S.GAAP.theU.S.firmusestheLIFOmethodforinventoryaccounting,andtheotherfirmusesFIFOmethod.IfLiuperformstheappropriateadjustmentstomaketheU.S.firm’sfinancialstatementscomparabletothefirmthatreportsunderIFRS,heradjustmentsareleastlikelytochangethefirm’s:
A.quickratio.
B.debt-to-equityratio.
C.cashconversioncycle.