NO.PZ2023081403000110
问题如下：
Q. Which attribute of financial reports would most likely be evaluated as optimal in the financial reporting spectrum?选项：
A.Conservative accounting choices B.Sustainable and adequate returns C.Emphasized pro forma earnings measures解释：
B is correct. At the top of the quality spectrum of financial reports are reports that conform to GAAP, are decision useful, and have earnings that are sustainable and offer adequate returns. In other words, these reports have both high financial reporting quality and high earnings quality.
